CAclubindia Articles
Form 39 Explained: Claim Salary Arrears Relief FY 2026-27
05 May 2026
1404 Views
Understand Form 39 for FY 2026-27. Learn how to claim salary arrears relief under Section 157(1) by replacing Form 10E. File online now!
Nominate Physical Shares for Smooth Succession
Learn how to nominate beneficiaries for physical shares of private companies in India. Simplify asset transfer and avoid probate with Form SH-13.
2025 Act: Pending Litigations Protected Under Old Law
Understand how the 2025 Income Tax Act protects your pending litigations. Appeals filed before April 1, 2026, continue under the 1961 Act.
Previous Year vs Assessment Year vs Tax Year 2026
Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.
US Tax Changes 2026: What You Need to Know Now
Discover key US tax developments for 2026. Learn about inflation adjustments, child tax credit changes, side income reporting, retirement contributions, state taxes, and energy credits.
Where Tax Exists But Cost Disappears: GST On SEZ Supplies
04 May 2026
161 Views
Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.
Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27
Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.
The Conundrum of Place of Supply in Token Transactions
A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.
Ocean Settled, Air Unsettled - GST's Legal Divide
02 May 2026
192 Views
Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.
TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained
Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.
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