CAclubindia Articles

Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

CS Divesh Goyal 21 January 2026 at 09:14

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Raj Jaggi 21 January 2026 at 06:04

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.

Tax Rates For Pensioners Starting From AY 2026-27: With 87A Rebate Limits

Mitali 20 January 2026 at 17:48

Income tax rules for pensioners for FY 2025-26 (AY 2026-27): Tax slabs, old vs new regime, surcharge, cess, rebate u/s 87A and ITR filing explained.

GST and Income Tax Resolutions for Taxpayers in 2026

CA Umesh Sharma 20 January 2026 at 06:10

As 2026 begins, taxpayers must strengthen GST and Income Tax compliance. Through a dialogue between Arjuna and Krishna, this article outlines practical New Year resolutions to avoid errors, penalties and ensure smooth tax compliance.

Tiger Global Ruling: A Reminder That Substance Matters in Tax Treaties

CA Aishwariya K Rajagopal 20 January 2026 at 06:10

Why the Tiger Global case matters: The Supreme Court clarifies that a Tax Residency Certificate alone does not guarantee treaty benefits, allowing tax authorities to examine substance, control and intent behind foreign investment structures.

Old vs New Tax Regime for AY 2025-26: Which One Should You Choose?

CA. Urmila Mahalwal 20 January 2026 at 06:10

Compare Old vs New Tax Regime for AY 2025-26 with updated tax slabs, deductions, rebates and a practical example. Learn which regime offers lower tax liability and how to choose the most beneficial option.

No ITR Filed Before But in FY 25-26 I Made Rs 4.5L Stock Gains with Rs 2.4L Salary: How Much Tax Do I Need to Pay?

Chaitra Seetharam 19 January 2026 at 11:52

First-time ITR filers in FY 2025–26 earning ₹2.4L salary and ₹4.5L equity LTCG may pay ~₹35,000–₹42,000 tax under the new regime, after Section 87A rebate and cess.

Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs

Raj Jaggi 19 January 2026 at 09:17

GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.

Section 143(2) Scrutiny Notices 2025: Time-Bar Deadline, Foreign Remittance Triggers and Step-by-Step Resolution Guide

CA Varun Gupta 19 January 2026 at 06:50

Section 143(2) notices surged in June 2025 due to time-bar limits. Learn scrutiny reasons, foreign remittance triggers, and how to respond before 31.03.2026.

From GST Notice To Stock Exchange Disclosure: With Practical Illustrations And FAQs

Raj Jaggi 17 January 2026 at 07:36

Corporate compliance for listed companies goes beyond legal filings to ethical transparency. This article explains how GST notices like ASMT-10 and adjudication orders can trigger SEBI LODR disclosure obligations, why materiality is judged by investor impact, and how timely disclosure strengthens governance, credibility, and market trust.