CAclubindia Articles

Form 10A Delay Relief: CBDT Clarifies PCIT/CIT as Competent Authority

Posted by CA Varun Gupta

15 April 2026 1749 Views

CBDT Circular 01/2026 clarifies that jurisdictional PCIT/CIT, not CPC Bengaluru can condone delay in Form 10A under Section 12A. Know the impact, process and relief available for charitable trusts.

Income Tax Act 2025 vs 1961: What Actually Changed for Salaried Professionals

Posted by Diksha Chawla 14 April 2026 5504 Views

Understand what really changed with the Income Tax Act 2025, no change in tax rates or slabs, but major updates in structure, section numbers, TDS rules and compliance procedures. Learn how it impacts your July 2026 ITR filing, new forms, Tax Year concept, and what stays the same for salaried taxpayers and professionals.

GST on Reimbursement of Expenses under Rule 33: Pure Agent, Section 15, Invoicing, GSTR-1 and E-Invoicing

Posted by CA Varun Gupta

14 April 2026 975 Views

Understand GST on reimbursements: when expense recoveries are taxable under Section 15, when they qualify as pure-agent exclusions under Rule 33, and how to correctly invoice, report in GSTR-1 and handle e-invoicing without inflating turnover or triggering extra compliance.

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): A Golden Compliance Reset for Defaulting Companies

Posted by CS Binit Thakur 14 April 2026 312 Views

The MCA's Companies Compliance Facilitation Scheme (CCFS-2026) offers a one-time opportunity from April 15 to July 15, 2026, for companies to clear pending filings at significantly reduced fees, gain immunity from penalties and opt for dormancy or strike-off, helping regularise compliance and avoid strict post-deadline action.

Trademark Governance in a Borderless World: Law, Compliance & Advisory Perspectives

Posted by CS Mayur Mazumdar 13 April 2026 100 Views

A comprehensive guide to trademarks in India covering definition, legal framework under the Trade Marks Act, 1999, types of trademarks, registration process, international treaties like TRIPS and WIPO, infringement remedies and best practices for protecting brand identity.

TDS Liability of Co-Operative Bank On Interest Paid To A Co-Operative Society

Posted by K.V. Radhakrishnan 13 April 2026 344 Views

A detailed analysis of Section 194A of the Income Tax Act on TDS applicability for co-operative banks and societies, covering key amendments, judicial precedents, and the continuing legal ambiguity on interest payments.

How to Check If Your Vendors Are Registered Under MSME

Posted by CS Divesh Goyal 13 April 2026 1940 Views

Understand MSME vendor compliance under the MSMED Act, covering 45-day payment rules, MSME-1 filing, interest liability, and practical verification methods using Udyam certificates, vendor communication and a structured MSME register.

Export Obligation (EO) for EPCG Licenses reduced proportionately for FY 24-25

Posted by Vivek Jalan 13 April 2026 88 Views

Policy Circular No. 10/2025-26 (26 Feb 2026) introduces key compliance changes for EPCG licence holders under FTP 2023. Understand the EO reduction criteria under Para 5.17, DGFT process, RA actions, and a practical checklist to ensure accurate EODC filings and risk mitigation.

Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026

Posted by CA Varun Gupta

13 April 2026 7735 Views

Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.

Section 80C vs. 10(10D): Shifting Focus to Tax-Free Payouts

Posted by Raj 13 April 2026 73 Views

Rethink tax planning under India's new regime by shifting focus from Section 80C deductions to tax-free maturity under Section 10(10D). Discover how plans like LIC Jeevan Utsav and Jeevan Umang can deliver guaranteed, tax-efficient income and reshape client investment strategies.