CAclubindia Articles

2025 Act: Pending Litigations Protected Under Old Law

Posted by CA Umesh Sharma 05 May 2026 735 Views

Understand how the 2025 Income Tax Act protects your pending litigations. Appeals filed before April 1, 2026, continue under the 1961 Act.

Previous Year vs Assessment Year vs Tax Year 2026

Posted by Mitali 04 May 2026 1899 Views

Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.

US Tax Changes 2026: What You Need to Know Now

Posted by Dr. Anil Gupta 04 May 2026 90 Views

Discover key US tax developments for 2026. Learn about inflation adjustments, child tax credit changes, side income reporting, retirement contributions, state taxes, and energy credits.

GST on SEZ Supplies: Zero Rating Explained

Posted by Raj Jaggi 04 May 2026 164 Views

Understand GST on SEZ supplies. Learn how zero rating ensures tax neutrality for exports and investment, balancing law with economic purpose.

Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

Posted by Janmejaya Mohapatra 04 May 2026 36430 Views

Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.

Place of Supply Rules for Token Transactions & SM REITs

Posted by Mohit Jain 04 May 2026 116 Views

Understand Place of Supply (POS) rules for token transactions and SM REITs under the IGST Act, 2017. Learn about GST implications for fund management, property management, and more.

GST on Ocean Freight: Settled Law vs. Air Freight

Posted by Raj Jaggi 02 May 2026 200 Views

Understand the settled GST law on ocean freight post-Mohit Minerals ruling and why it doesn't automatically apply to air freight. Learn about FOB contracts.

TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

Posted by CA. Ankit Chandrakar 02 May 2026 4767 Views

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.

GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

Posted by CA Varun Gupta 02 May 2026 3986 Views

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.

Senior Citizen Saving Scheme vs Fixed Deposits 2026

Posted by Chaitra Seetharam 01 May 2026 5773 Views

Compare SCSS vs Fixed Deposits for senior citizens in 2026: interest rates, tax benefits, liquidity, and safety. Learn which option - government-backed SCSS at 8.2% or flexible bank FDs offers better returns and suits your retirement needs.