CAclubindia Articles
Importance of 30th April for TDS on payment to Partners
Understand Section 194T of the Income-tax Act, 1961 for partnership firms, applicability, TDS rates, Rs 20,000 threshold, April 30 deadline and penalties for non-compliance in FY 2025-26.
How AI is Changing Loan Approval System in India (CA Perspective)
Discover how AI is transforming loan approval in India from collateral-based lending to data-driven decisions. Learn how ITR, GST, banking data, and financial accuracy impact MSME loan eligibility and why "data is the new collateral" in the modern lending ecosystem.
Salary Quarterly TDS Reporting: New Rules For FY 2026-27
27 April 2026
12339 Views
From 1st April 2026, the Income Tax Act, 2025 replaces the 1961 Act for new transactions, bringing major changes to TDS/TCS compliance. Learn Form 138 filing rules, due dates, penalties and transition guidelines for FY 2026-27.
Property Purchase from NRI in April 2026: TDS Deduction Rules on Rs 25 Lakh
NRI property purchase TDS rules in 2026. Know how much tax to deduct on Rs. 25 lakh transactions
When Delay Becomes Deception: The True Reach Of Section 74 Under GST
27 April 2026
398 Views
GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.
Section 2(47)(v) & Capital Gains: Determining the Year of Transfer in Property Transactions
Understand when capital gains on immovable property are taxable if payments are made in instalments. Learn how possession, not payment or agreement date, determines the year of taxability and indexation, with insights from the Archean Realty Pvt. Ltd. vs DCIT ruling.
End of the Road for Black Money in India
Explore how black money continues to fuel India's parallel economy despite decades of reforms. This analysis highlights key legislative loopholes - Section 68 of the IT Act and outdated DLC rates.
TDS on Audit Fee for FY 2025-26: Provisions at Year-End
TDS on provision for audit fees is mandatory under Section 194J if fees is above ₹50,000 for FY 2025-26. Know the rate, due date, penalty for non-deduction and the year-end provision rule.
GST Appeals Revisited: Penalty Demands Pre-Deposit, Interest Still Raises Questions
25 April 2026
302 Views
No tax demand but still need a pre-deposit? Explore the evolving GST appeal framework, Finance Act 2025 amendments, and why penalty and possibly interest can trigger mandatory deposits before filing appeals.
GST Notice Reply: How to Respond Before It Becomes a Demand
Handle GST notices effectively with a clear, timely, and well-documented reply. Learn how to understand notice details, address mismatches, attach proper evidence and avoid common mistakes to resolve issues early and prevent penalties or litigation.
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