CAclubindia Articles

TDS Challan for FY 2025-26 Valid for TY 2026-27: Cross-Year Utilisation Rules Explained

Posted by Harsimran Kaur 28 October 2026 1972 Views

IntroductionThe transition to the Income-tax Act, 2025, from 1 April 2026 has introduced important changes in the terminology and compliance framework for tax d...

GST New Update: Capital Goods ITC Refund Over 60 Months

Posted by Chaitra Seetharam 29 October 2026 3493 Views

GST update on capital goods ITC refunds: Learn how the 60-month refund mechanism will apply to zero-rated supplies and inverted duty structure from 1 April 2027.

GST New Rules: Major Relief on Notices, Penalties and Appeals

Posted by Ishwarya Keerthi B 27 October 2026 1436 Views

Explore the latest proposed GST rule changes offering relief on notices, penalties and appeals, including the ₹10,000 notice threshold, reduced penalties and capped appeal pre-deposits for taxpayers.

Form 10-IEA After 1 April 2026: Re-entry Rules That Still Matter

Posted by CA Anmol Chaudhary 27 October 2026 566 Views

Learn how Form 10-IEA rules, the Income-tax Act 2025 and Finance Act 2026 affect tax regime switching for taxpayers with professional income, including withdrawal rules, filing deadlines and tax savings.

Uploading a GST Order Does Not Always Start the Appeal Clock

Posted by Raj Jaggi

26 October 2026 159 Views

Understand when the GST appeal limitation period begins and why merely uploading an order to the GST portal may not constitute effective communication under Section 107 of the CGST Act.

Cleaning of Books of Accounts and their Worship on the eve of Diwali

Posted by CA Umesh Sharma 27 October 2026 540 Views

Learn how long to retain books of account under the Income Tax Act 2025, GST law and the Companies Act, including penalties, digital records and Diwali cleaning tips.

MCA General Circular 05/2026: Additional Fee Relaxation for FY 2025-26 Annual Filings

Posted by CA. Keshav Kumar 27 October 2026 167 Views

MCA extends FY 2025-26 filing deadlines: Companies can file AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027 without additional fees, subject to conditions.

Paying a Dividend to a Foreign Parent: Board Process, FEMA and Withholding Checklist

Posted by Sudheer 29 October 2026 14 Views

Learn how Indian subsidiaries can remit dividends to foreign parent companies, covering Companies Act compliance, FEMA rules, withholding tax, DTAA benefits, approvals and reporting requirements.

The First Twelve Months of a Foreign-Owned Indian Subsidiary: A Compliance Checklist

Posted by Sudheer 28 October 2026 20 Views

Explore the first-year compliance checklist for foreign-owned subsidiaries in India, covering FEMA, RBI filings, GST, TDS, transfer pricing, statutory audits and annual returns to avoid costly compliance gaps.

Reverse Charge on Services from the Foreign Parent: Five GST Issues Indian Subsidiaries Get Wrong

Posted by Sudheer 27 October 2026 580 Views

Learn five common GST compliance issues for Indian subsidiaries receiving intercompany services from foreign parent companies, including reverse charge, input tax credit, valuation, timing and employee secondment arrangements.