Popular Articles
Loan Waiver Taxability: Interest vs. Principal Explained
Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.
Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026
GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.
Section 403 Explained: Rs 100/Day Late Fee for AOC-4 & MGT-7
Understand Section 403 of the Companies Act, 2013. Learn why a Rs 100 per day late fee applies to AOC-4 and MGT-7 filings after the due date.
Slump Sale India: Section 50B, GST & Tax Guide
16 April 2026
1753 Views
Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.
DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal
17 April 2026
647 Views
CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.
RBI NBFC Exemption: Boost for Specialized Lenders?
Discover how RBI's NBFC exemption for smaller lenders could unlock innovation, reduce compliance, and reshape India's credit landscape. Learn more!
Important things to know about New Income Tax Act 2026 Transition
India's new Income Tax framework from April 1, 2026 simplifies laws with fewer sections, unified forms, and revised timelines. Explore key procedural changes, ITR filing rules and compliance updates taxpayers must know.
Trademark Law: Protect Your Brand Globally
Understand trademark law, its historical evolution, types of marks, and the registration process. Protect your brand identity and ensure compliance.
Form 10A Delay Relief: PCIT/CIT is Competent Authority
15 April 2026
1833 Views
CBDT clarifies PCIT/CIT as competent authority for Form 10A delay condonation. Learn about the process and its impact on charitable trusts.
TDS on Interest Paid by Co-operative Banks to Societies
Understand TDS liability for co-operative banks paying interest to co-operative societies. Learn about exemptions, amendments, and new provisos.
Popular Articles
- Post Office Schemes Investment Strategy 2026: Know How To Generate Rs 52,000 Monthly?
- TDS on Rent After the Rs 50,000-a-Month Rule: 7 Worked Cases for 2026
- GSTR-9 Due Date For FY 2025-26: Latest Update
- GSTR-9 Applicability for FY 2025-26: Who Must File and Who Is Exempt?
- Belated Return Due Date for AY 2026-27: Check Deadline and Penalty
- MCA Corporate Law Reforms 2025: Major Changes in Small Company Limits, Director KYC and Fast-Track Mergers
- GST E-invoice 5 Crore Rule: Major Changes from January 2027
- GST Changes from 1st Nov 2026: New Rules for Post-Supply Discounts
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
