CAclubindia Articles

Protecting Bona Fide ITC Claims: Why Supplier Default Alone Cannot Defeat Input Tax Credit

Posted by Raj Jaggi 11 June 2026 1864 Views

Gauhati High Court rules that GST input tax credit cannot be denied to a bona fide purchaser solely due to a supplier's tax default, unless collusion is proven....

Fake HRA Claims in ITR 2026: How the Income Tax Department's AI System Is Catching Taxpayers

Posted by Diksha Chawla 11 June 2026 4572 Views

As ITR filing for FY 2025-26 begins, learn how the Income Tax Department's AI detects fake HRA, donation and deduction claims and the penalties for misreporting.

Appointing a Secretarial Auditor for BSE Listed Companies

Posted by CS Binit Thakur 11 June 2026 165 Views

Discover the legal framework and practical process for appointing a Secretarial Auditor in BSE listed companies. Ensure compliance with Companies Act & SEBI LODR.

Angel Tax Explained: Exemptions & Rule 11UA Changes

Posted by Vivek Jalan 11 June 2026 97 Views

Understand Angel Tax exemptions for startups and foreign investors, plus Rule 11UA amendments and the impact of Section 56(2)(viib) omission.

Income Tax on Retirement Benefits For AY 2026-27: One Guide Covering Everything

Posted by Poojitha Raam Vinay

10 June 2026 30407 Views

Know how retirement benefits are taxed in AY 26-27, including pension, gratuity, PF, NPS, leave encashment, exemptions and tax-saving tips.

Long-Term Capital Gain Tax: Exemptions Available in AY 2026-27

Posted by Ishwarya Keerthi B 10 June 2026 33875 Views

Learn about Long-Term Capital Gain (LTCG) tax exemptions available for AY 2026-27 under Sections 54, 54F, 54EC, and 54B. Discover how strategic reinvestment in property, bonds, or agricultural land can help reduce or eliminate LTCG tax legally.

GST Registration Cannot Be Cancelled for Closed Premises Alone

Posted by CA Varun Gupta 10 June 2026 9265 Views

GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.

8 Legal Ways to Save Income Tax in India for Business Owners & Freelancers

Posted by CA CS Nilay Shah 10 June 2026 812 Views

Discover 8 legal tax-saving strategies for business owners, freelancers, and professionals in India. Learn how to reduce income tax through deductions, NPS, HUF, presumptive taxation and smart business structuring.

A Complete Guide for ITR Filing for Individuals FY 2025-26 (AY 2026-27)

Posted by CA Pratik Dhruve 10 June 2026 8999 Views

Income Tax Return (ITR) filing is a cornerstone of financial compliance in India. For individuals, it is not only a statutory requirement but also a reflection ...

Public Provident Fund Scheme 2026: With Latest Interest Rate And Tax Rules

Posted by Poojitha Raam Vinay

09 June 2026 10318 Views

PPF Interest Rate 2026: Check latest PPF interest rate for FY 2026-27, tax benefits, withdrawal rules, eligibility, maturity, loan facility, Section 80C deductions and complete Public Provident Fund guide for safe long-term investment planning in India.