Senior citizen income tax guide for FY 2025-26 explaining age categories, ITR filing rules, tax regimes, slabs, rebates, special incomes, TDS reliefs and exemptions.
16 January 2026
90 Views
Explore the timeless magic of Lata Mangeshkar Ji and Anand Bakshi Ji's collaboration, where simple, heartfelt lyrics transform everyday emotions into eternal songs. Discover how her soulful voice and his relatable poetry created melodies that continue to resonate across generations.
Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.
16 January 2026
281 Views
Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.
16 January 2026
2575 Views
GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.
Audit risk assessment explained with Indian examples under SA 315 (ICAI). Learn inherent, control and detection risks, practical audit steps, common mistakes and how CA articleship students can identify fraud and errors effectively.
Can LLPs operate as NBFCs in India? This article examines the regulatory mismatch between the LLP Act and RBI framework, explains why LLPs are excluded from NBFC registration, RBI’s position, and the way forward for entrepreneurs entering the financial services sector.
15 January 2026
2447 Views
Latest daily ATM withdrawal limits for major Indian banks for the year 2026. Check today confirm your limit and withdraw hassle-free.
MCA's Companies (Meetings of Board and its Powers) Amendment Rules, 2025 clarify Section 186(11) of the Companies Act, 2013, granting NBFCs and IFSCA finance companies exemption from Board and shareholder approvals for loans, guarantees, securities and investments made in the ordinary course of business.
15 January 2026
398 Views
From 1 February 2026, the government revives capacity-based central excise on gutkha and chewing tobacco, signalling the failure of valuation-based taxation
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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