CAclubindia Articles
Tax Audit under Section 44AB: The Nuances that Decide Applicability and Reporting for AY 2026-27
Tax audit FY 2025-26 brings key compliance nuances under Section 44AB, Form 3CD amendments, MSME payments, Section 43B(h), EPF and the transition to Form 26.
The Top-Down EIC Framework and Why SA 520 Secretly Runs on It
Understand how top-down fundamental analysis strengthens SA 520 analytical procedures by linking economy, industry and company-level data to defensible audit expectations.
Life Certificate for Pensioners 2026: Eligibility, Benefits and Check Who Can Submit?
Life Certificate 2026: Check key dates, eligibility, digital submission methods, face authentication, EPS-95 rules, rejection fixes and what happens if pensioners miss the deadline.
New Bank Rules 2026: Changes in Nominee, FD, KYC, Fraud and Loan Process
Banking rules 2026 bring key changes to nominees, FD withdrawal, digital fraud, dormant accounts, KYC, RBI Ombudsman complaints and pledged gold or silver.
SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?
SBI savings account interest rate remains 2.50% p.a. in 2026. Learn how interest is calculated, expected earnings on different balances, and tax rules under Sections 80TTA and 80TTB.
Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
Know the ITR filing due dates for FY 2025-26 (AY 2026-27), required documents, late filing penalties, interest, refund implications, and key benefits of filing your Income Tax Return on time.
From Ineligible ITC to Intent to Evade: The Missing Link Under Section 74
Learn why ineligible ITC alone cannot trigger GST Section 74. Explore the Santhome Latex Enterprises ruling on suppression, fraud, wilful misstatement, audit non-response and SCN requirements.
Decoding GST on Air Ticketing: Complete Guide to Invoicing Flows, Rule 32(3) and Seamless ITC
05 September 2026
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Learn how GST and ITC apply to corporate air travel bookings, including direct airline bookings, OTAs, travel agents, Rule 32(3), GST rates, invoicing and ITC compliance.
GST Registration Suspension: Reasons, Effects, Compliance & How to Restore Suspended GSTIN
GSTIN suspended? Understand Rule 21A, reasons for GST registration suspension, its impact on invoices, ITC, e-way bills, refunds and business operations.
Old Companies Act, 1956 Default Found Today: Compounding or Adjudication?
Understand whether old Companies Act, 1956 offences should be compounded or adjudicated under the Companies Act, 2013, including key legal principles, court rulings and practical guidance.
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