CAclubindia Articles
Rule 21AGA Introduced: Form 10-IEA Mandatory for Switching Tax Regimes from AY 2024-25
CBDT Notification 43/2023 introduces Rule 21AGA and Form 10-IEA for switching between old and new tax regimes from AY 2024-25. Learn updated rules on exemptions, perquisites and depreciation under Section 115BAC.
TDS on Transporters: Declaration Format Under Section 393(4) for AY 2026-27
Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.
Income Tax Bank Balance Disclosure Rules in ITR-4 For AY 2026-27
New Income Tax rule 2026: Mismatch in bank balance disclosure for FY 2025-26 can attract penalty. Know the rules before you file.
Silence Is Not A Defence - Participate Or Perish In GST
23 April 2026
178 Views
Law offers protection, but taxpayers must respond. The MP High Court in Sanjay Paliya Contractor case highlights how ignoring notices can weaken natural justice claims and lead to adverse GST outcomes.
GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court
Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.
SEBI Quarterly Compliances for Listed Companies under LODR Regulations
SEBI LODR quarterly compliance guide covering trading window closure, shareholding pattern, RTA certificate, corporate governance filings and financial disclosures for listed companies in India.
Pensioner ITR For AY 2026-27: Who Qualifies For Exemption?
22 April 2026
52337 Views
Complete guide for senior citizens on ITR filing for AY 2026-27, including Section 194P exemption, tax slabs, deductions and when pensioners can skip filing returns.
Scrap, Supply and Substance: Understanding GST in Job Work Transactions
22 April 2026
455 Views
Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.
Dormant Company in India: Legal Framework, Procedure and Compliances
Comprehensive guide on Section 455 of the Companies Act, 2013 covering Dormant Company status, eligibility, benefits, compliance requirements, application process and the latest CCFS-2026 scheme updates.
Interest Cost: The Next Big Evolution in GST
Learn about the latest GST changes effective March 2026, including the revised interest calculation formula on delayed tax payments, auto-population of liability in GSTR-3B based on document date and interest recovery through GSTR-10
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