CAclubindia Articles

The Rise of AI and Its Impact on SOX Controls

Posted by CA. Ramya U R 28 February 2026 285 Views

Explore how Artificial Intelligence is transforming SOX compliance, financial controls and IT governance. Learn the emerging risks, audit challenges, real-world scenarios, and key considerations for auditors in an AI-enabled control environment.

Updated Return After Reassessment Notice: Strategic Shift in Tax Administration

Posted by Poojitha Raam Vinay

27 February 2026 1140 Views

Overview As per the budget 2026 announcement proposals, updated return can be filed even after the beginning of re-assessment proceedings, with a 10% additional...

Fixed Deposit Limits from 2026 along with New IT Rules

Posted by Mitali 27 February 2026 135253 Views

Fixed Deposit rules from 2026: SFT limits, TDS hacks with new Income Tax Rules, multi-bank splits.

Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?

Posted by Raj Jaggi

27 February 2026 618 Views

Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.

The Human Edge: Professional Success For Chartered Accountants In The Age Of AI

Posted by Raj Jaggi

27 February 2026 335 Views

A detailed analysis of how AI tools like ChatGPT and Claude are transforming professional practice for Chartered Accountants in India, boosting productivity, reshaping client expectations and reinforcing the critical role of human judgment in the AI era.

How Much Can Senior Citizens Earn Tax-Free After Budget 2026?

Posted by Chaitra Seetharam 26 February 2026 9883 Views

In the Union Budget 2026, Finance Minister Nirmala Sitharaman prioritized simplifying compliance and making tax filing more convenient, rather than introducing ...

How do Tax Havens operate vis-a-vis BEPS Rule

Posted by CA Niraj Navindgikar 26 February 2026 271 Views

Explore what tax havens are, how jurisdictions like Mauritius, Singapore, Switzerland and Cyprus attract global capital, and how OECD’s BEPS rules aim to curb profit shifting, tax avoidance, and misuse of offshore financial centers.

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Posted by Ram Avtar Singh 26 February 2026 6681 Views

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Posted by Raj Jaggi

26 February 2026 142 Views

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.