CAclubindia Articles

Digital Route for Lower Tax Deduction Certificates from April 2026

Posted by Poojitha Raam Vinay 19 February 2026 1741 Views

The New Income-tax Act, 2025 introduces a fully digital system for lower or Nil TDS certificates from April 1, 2026. Learn eligibility, features, step-by-step application process and benefits for taxpayers, NRIs, startups and professionals.

Section 9(5) CGST Act: Platform Pays GST Explained

Posted by Raj Jaggi

19 February 2026 1127 Views

Understand Section 9(5) of the CGST Act where Electronic Commerce Operators (ECOs) pay GST on behalf of suppliers. Learn about registration, notified sectors & implications.

Finance Bill 2026: Completing Tax Prosecution Framework

Posted by Raj Jaggi

18 February 2026 89 Views

Explore how the Finance Bill 2026 refines tax prosecution, moving from rigid penalties to calibrated accountability. Learn about new provisions and their impact.

Rights Issue Guide: For Companies & Investors

Posted by Akansha Rathi and Associates 18 February 2026 258 Views

Understand rights issues: how companies raise capital and investors can subscribe or trade rights. Learn the process and benefits.

Draft Income Tax Rules 2026: PAN Quoting Changes

Posted by efiletax 18 February 2026 1054 Views

Discover the major PAN quoting changes in the Draft Income Tax Rules 2026. Understand new annual thresholds for deposits, withdrawals, property, and vehicles.

India's New Income Tax Act 2025: What's Changed?

Posted by Pranab Banerjee

19 February 2026 1035 Views

Discover the key changes and unchanged aspects of India's New Income Tax Act 2025, effective April 1st, 2026. Simplify your tax planning now.

Appointing Statutory Auditors: Companies Act Rules

Posted by Akansha Rathi and Associates 17 February 2026 416 Views

Understand the appointment, rotation, and removal of statutory auditors under the Companies Act. Learn eligibility criteria and prohibited services for auditors.

Tax Calculation Slabs For FY 2025-26 (AY 26-27)

Posted by Mitali

17 February 2026 7189 Views

Updated Tax Calculation Slabs For FY 25–26. Check slab-wise tax structure and key benefits before filing AY 2026-27 return.

IT Act 2025: Decriminalising Tax Offences with Finance Bill 2026

Posted by Raj Jaggi

17 February 2026 254 Views

Discover how the Finance Bill 2026 decriminalises tax offences under the IT Act 2025, shifting from rigid punishments to proportionate enforcement. Learn more!