CAclubindia Articles

Navigating the Tax Act 2025 Transition: Key FAQs

Posted by CA Umesh Sharma 08 April 2026 394 Views

Understand the dual track system for the Income Tax Act 2025. Get answers to FAQs on return filing, advance tax, TDS, losses, and credits for a smooth transition.

TDS & TCS Rate Chart for FY 2026-27: Updated Rates, Thresholds & New vs Old Sections

Posted by CA Piyush Agarwal 06 April 2026 18286 Views

Updated TDS & TCS Rate Chart for FY 2026-27 with new vs old sections, rates, thresholds and key provisions effective from 1 April 2026.

180-Day ITC Rule: Availment Date or 181st Day?

Posted by Raj Jaggi

06 April 2026 786 Views

Understand the 180-day ITC rule in GST. Learn when to reverse credit and pay interest, and the implications of payment dates.

Earnings Quality vs Reported Profits: A Deep Dive

Posted by Archita Jain 06 April 2026 224 Views

Go beyond reported profits to evaluate earnings quality. Learn how to assess reliability, sustainability, and transparency for better financial decisions.

Bank Branch Audit: Advances, Regulations & Missed Details

Posted by CA Pardeep Tayal 06 April 2026 995 Views

Discover critical advances audit details banks often miss. Understand RBI regulations, CBS manipulation, and NPA classification nuances for better branch audits.

Public Provident Fund Scheme 2026: Turn 1.5 Lakh a Year into 66.58 Lakh

Posted by Mitali

04 April 2026 49569 Views

Build a secure, tax-free corpus with PPF, enjoy government-backed safety, 7.1% interest, ₹1.5 lakh yearly investment benefits and long-term wealth creation up to ₹66.58 lakh with compounding.

ITAT Chandigarh: Section 50C Not Applicable on Transfer of LOIs in Land Acquisition Cases

Posted by CHANDNI JAIN 07 April 2026 402 Views

ITAT Chandigarh rules that Letters of Intent (LOIs) from compulsory land acquisition are not ‘land or building’ under Section 50C, disallowing substitution of sale value with stamp duty valuation for capital gains computation.

GST: Fee Collection vs. Service Supply - Who is the Supplier?

Posted by Raj Jaggi

04 April 2026 360 Views

Understand the GST conundrum: Is the entity collecting fees or conducting training the actual service supplier? Explore implications for invoicing & input tax credit.