CAclubindia Articles

LLMs in Tax: Auditability, Reliability & Professional Risk

Posted by Shobhit Jain 28 July 2026 698 Views

Explore the risks of using LLMs in tax & compliance. Learn about hallucination, temporal blindness, data privacy & how to use AI responsibly.

Refundable Deposits: When Are They Taxable?

Posted by Raj Jaggi

24 July 2026 175 Views

Understand when refundable deposits become taxable. Learn how evidence, not just labels, determines taxability under GST and service tax.

New ITR Column: Receipts Not Income AY 2026-27

Posted by Mitali

24 July 2026 17789 Views

Discover the new 'Receipts Not in Nature of Income' column in ITR forms for AY 2026-27. Learn what to report and how to file correctly.

Form 10-IEA: Avoid Higher Tax by Filing Now

Posted by Ishwarya Keerthi B 24 July 2026 4006 Views

Understand Form 10-IEA for AY 2026-27. If you have business income, filing this form is crucial to opt for the old tax regime and claim deductions. Don't pay more tax!

Voluntary Company Strike Off: Close Your Business Legally

Posted by Akansha Rathi and Associates 23 July 2026 164 Views

Learn how to close your inactive company legally with Form STK-2. Understand eligibility, documents, and the step-by-step process for voluntary strike off.

Director GST Liability: Liquidation Isn't a Shield

Posted by Raj Jaggi

23 July 2026 120 Views

Discover how directors remain liable for company GST debts even after liquidation. Learn about Section 88(3) and director defences. Read more.

IBC Section 14 Moratorium: Scope & 2026 Amendments

Posted by Priyanshi Garg

24 July 2026 260 Views

Understand the IBC Section 14 moratorium: its scope, exceptions, and key changes from the 2026 amendments. Learn how it protects corporate debtors.

Crypto Futures Tax India: Reduce Tax with Speculative Treatment

Posted by CA Varun Gupta

23 July 2026 665 Views

Understand crypto futures tax in India. Learn how treating perpetual contracts as speculative business can significantly reduce your tax liability.

Revoked GST Registration: ITC Not Time-Barred?

Posted by Raj Jaggi

22 July 2026 259 Views

Understand how Section 16(6) CGST Act offers relief for ITC after registration revocation, but doesn't revive time-barred credit. Learn the conditions.