CAclubindia Articles
One Form That Can Replace Senior Citizen ITR in 2026
No ITR filing for senior citizens - Form 125 under Income Tax Act 2025 makes it possible. Know the eligibility, new changes and important compliance rules.
Refunds Beyond Limitation: Reasserting Substantive Rights Under GST
29 April 2026
266 Views
Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.
ESOP Tax Relief for Employees of Startup Registered Companies
Understand ESOP taxation in India with a clear breakdown of grant, vesting, exercise, and sale stages. Learn how tax deferral for DPIIT-recognized startups under Section 80-IAC reduces cash-flow burden and impacts employees compared to normal companies.
RSU Sale Proceeds & LRS: Understanding FEMA Position Post Updated Overseas Investment Rules
Understand how RSU sale proceeds in foreign currency are treated under FEMA for Indian residents. This guide clarises why the Liberalised Remittance Scheme (LRS) does not apply, explains the distinction between remittance and realisation, and outlines key rules on overseas portfolio investment (OPI), reinvestment, repatriation, and tax compliance.
Filing Appeals Before GSTAT? Avoid These Critical Mistakes from a Landmark Case
GSTAT appeal filing explained: Key lessons from Manobendra Ghoshal case on jurisdiction errors, 20% pre-deposit, timelines, and essential strategies taxpayers must follow before Tribunal proceedings.
Form 15G and 15H: Save TDS on Interest Income
Form 15G and Form 15H are self-declaration forms that can be submitted by individuals to their banks or financial institutions to request exemption from tax deduction at source (TDS) on interest income earned from fixed deposits, recurring deposits, and other investments.
Structure vs. Flexibility: The unsettled law on consolidated show cause notices under GST
28 April 2026
128 Views
Explore whether GST permits a single show-cause notice for multiple financial years, the evolving High Court rulings, and how this legal debate could reshape limitation, jurisdiction, and procedural discipline under India’s GST framework.
Importance of 30th April for TDS on payment to Partners
Understand Section 194T of the Income-tax Act, 1961 for partnership firms, applicability, TDS rates, Rs 20,000 threshold, April 30 deadline and penalties for non-compliance in FY 2025-26.
How AI is Changing Loan Approval System in India (CA Perspective)
Discover how AI is transforming loan approval in India from collateral-based lending to data-driven decisions. Learn how ITR, GST, banking data, and financial accuracy impact MSME loan eligibility and why "data is the new collateral" in the modern lending ecosystem.
Salary Quarterly TDS Reporting: New Rules For FY 2026-27
27 April 2026
12341 Views
From 1st April 2026, the Income Tax Act, 2025 replaces the 1961 Act for new transactions, bringing major changes to TDS/TCS compliance. Learn Form 138 filing rules, due dates, penalties and transition guidelines for FY 2026-27.
Popular Articles
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- Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27
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