CAclubindia Articles
TDS on Commission: Transition from Section 194H to Section 393 in 2026
Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.
GST on Statutory Fees: Constitutional Limits of Taxable Service
11 May 2026
196 Views
Discover how courts are defining the constitutional limits of GST, distinguishing statutory regulation from taxable services and commercial activities.
External Commercial Borrowing (ECB): Access Global Capital
Learn about External Commercial Borrowing (ECB) for Indian businesses. Access global capital, understand eligibility, lenders, end-uses, and risks.
ITA 2025: Can Mere Suspicion Trigger Seizure? Karnataka HC's Xiaomi Verdict Explained
Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.
GST ITC: Gujarat HC Upholds Section 16(2)(c) Validity
Explore the Gujarat High Court's ruling on Section 16(2)(c) of the CGST Act, its conflict with other High Courts, and implications for GST ITC.
DPDP Act Impact on CA Profession: Compliance & Data Handling
Discover how India's DPDP Act reshapes the CA profession. Learn about compliance, client data handling, consent, and new responsibilities for firms.
GST Personal Hearing: Gujarat HC Rules Against Waiver by Click
09 May 2026
104 Views
Gujarat High Court rules personal hearing under GST Section 75(4) cannot be waived by selecting 'NO' in DRC-06. Learn why this judgment is crucial for natural justice.
SEBI FPI Reforms: ODI, Derivatives & SWAGAT-FI Explained
Explore SEBI's 2025 FPI reforms, including ODI changes, derivative restrictions, and the SWAGAT-FI framework for trusted investors. Learn about compliance deadlines.
Hotel Bundling: When Stay, Food & Choice Break GST Rules
08 May 2026
116 Views
Understand how GST classifies bundled services in hospitality. Discover when complimentary breakfast is composite supply, but optional meals are separate.
194J TDS with New Updates in FY 2026-27: Know The Changes Before Depositing April 26 Amount
Know section 194J TDS rules with latest updates - rates, new section, codes, thresholds and applicability on professional and technical fees explained simply. ...
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