CAclubindia Articles

Stop ITR Filing & Delete PAN? What You Need to Know

Posted by Poojitha Raam Vinay 09 September 2026 2155 Views

Discover if surrendering your PAN stops ITR filing. Learn the truth about PAN cancellation, filing obligations, and what happens if you stop filing.

India: Tax on ChatGPT & AI Services - GST & Income Tax

Posted by Akshay Parakh 08 September 2026 874 Views

Understand the GST & Income Tax implications for Indian businesses using ChatGPT & AI services from overseas. Learn about OIDAR, RCM, and withholding tax.

GST on Corporate Guarantees: Practical Guide

Posted by Raj Jaggi

08 September 2026 107 Views

Understand GST on corporate guarantees, including loan takeovers, co-guarantors, payment mechanisms, and documentation. Ensure compliance.

MGT-14 vs AOC-4: Does Form Type Affect Limitation?

Posted by CS Divesh Goyal 08 September 2026 111 Views

Discover if filing MGT-14 instead of AOC-4 impacts limitation periods for ROC notices. Understand the key facts that determine the answer.

Taxation Pyramid: Your Role in Income Tax & GST

Posted by CA Umesh Sharma 08 September 2026 690 Views

Understand your position in the Income Tax and GST pyramid. Learn about taxpayer layers, duties, and how to navigate the system safely.

Pre-Deposit for Appeals: Timing & Maintainability Explained

Posted by Raj Jaggi

07 September 2026 112 Views

Discover if the timing of your pre-deposit affects your appeal's validity. Understand the crucial differences between 'entertaining' and 'filing' an appeal.

Tax Audit Section 44AB: Key Nuances for AY 2026-27

Posted by CA. Keshav Kumar 07 September 2026 6411 Views

Understand the crucial nuances of Section 44AB tax audits for AY 2026-27. Ensure compliance with new rules and avoid penalties. Read now!

SBI BSBD Account: New ATM Withdrawal Rules from Oct 2026

Posted by Ishwarya Keerthi B 07 September 2026 14872 Views

SBI introduces new charges for BSBD account cash withdrawals from Oct 2026. Learn about the 4 free withdrawals & charges for additional transactions.

Section 74: Ineligible ITC vs. Intent to Evade Tax

Posted by Raj Jaggi

05 September 2026 230 Views

Understand the crucial difference between ineligible ITC and intent to evade tax under Section 74. Learn what the GST Tribunal requires for invoking this provision.

GST on Air Tickets: Your Complete Guide to ITC & Invoicing

Posted by Mohd Ashraf

05 September 2026 1143 Views

Understand GST on air tickets! Learn about invoicing flows, Rule 32(3), and how to claim Input Tax Credit (ITC) via direct booking, OTAs, and travel agents.