CAclubindia Articles

BOT Annuity under GST: Forum Settled, Taxability Unresolved

Posted by Raj Jaggi

22 June 2026 123 Views

The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India left unresolved the key question of whether BOT annuity receipts are exempt from GST under Entry 23A.

Insolvency and Bankruptcy Code, 2016: Ground Reality, Practical Challenges and the Way Forward

Posted by Ashok Kakkar 22 June 2026 78 Views

Explore the evolution of India’s Insolvency and Bankruptcy Code (IBC), its impact on corporate insolvency resolution, creditor confidence, financial discipline, and the practical challenges faced during CIRP. A balanced perspective on the strengths, implementation realities, and future of India’s insolvency framework.

How Salaried Employees can save Tax under the New Tax Regime

Posted by CA Shubhi Khandelwal 22 June 2026 3725 Views

Discover practical tax-saving opportunities under the New Tax Regime for FY 2026-27. Learn about the Rs 75,000 standard deduction, NPS and EPF benefits, home loan interest on let-out property, tax-free perquisites, meal card exemptions, Section 87A rebate, and other ways salaried employees can legally reduce their tax liability.

Salary Structuring and Tax Exemptions for FY 2025-26: What Still Works Under Each Regime

Posted by Amit Kumar 20 June 2026 662 Views

Understand salary structure and tax benefits for FY 2025-26 (AY 2026-27). Learn how HRA, LTA, NPS, standard deduction, and allowances are taxed under the old and new tax regimes.

Old vs New Tax Regime for FY 2025-26: Which One Actually Saves You More?

Posted by CA. Keshav Kumar 20 June 2026 345 Views

Confused between the Old and New Tax Regime for FY 2025-26 (AY 2026-27)? This detailed guide breaks down the latest tax slabs, Section 87A rebate, standard deduction benefits, eligible deductions, and filing requirements to help you identify the regime that can minimize your tax liability.

Post Office Savings Account Interest Rate 2026: Is It Better Than a Bank Savings Account?

Posted by Ishwarya Keerthi B 19 June 2026 174531 Views

Compare Post Office Savings Account vs Bank Savings Account in 2026. Learn about interest rates, tax implications, safety, digital banking features and which option suits your financial goals best.

Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27

Posted by Poojitha Raam Vinay

19 June 2026 9341 Views

Form 130 replaces Form 16 under the Income Tax Act 2025 from Tax Year 2026-27. Learn its structure, due date, TRACES generation process, key differences from Form 16, and what employees and employers need to know.

PF Withdrawal Online 2026: With New EPFO 3.0 Rules

Posted by Poojitha Raam Vinay

19 June 2026 83754 Views

Learn how to withdraw PF online in 2026 under EPFO 3.0. Explore new UPI and ATM withdrawal features, ₹5 lakh auto-settlement, Form 121 rules, eligibility, tax implications, withdrawal limits and step-by-step claim filing process.

Capital Gains Exemption Under Sections 54 & 54F: Is Purchase in Spouse's Name Allowed?

Posted by Kowsalya 19 June 2026 9201 Views

Understand whether Sections 54 and 54F allow capital gains exemption when the new residential property is purchased in the name of a spouse, child, or legal heir.

Invoice Not Reflecting in GSTR-2B: What Action Should the Buyer Take to Protect ITC?

Posted by CA Varun Gupta

19 June 2026 1591 Views

Learn what to do when a GST purchase invoice is not reflecting in GSTR-2B. Understand ITC eligibility, legal provisions, supplier correction process, IMS impact, complaint options, Section 16(4) timelines, and practical steps to safeguard input tax credit under GST.