CAclubindia Articles
GST Consolidated Show Cause Notices: Structure vs. Flexibility
Explore the legal debate on consolidated GST show cause notices covering multiple years. Understand the Bombay High Court's stance and the call for a Larger Bench.
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.
AI Loan Approval in India: CA Perspective
Discover how AI is transforming India's loan approval system. Learn about data points, CA roles, and benefits from a Chartered Accountant's view.
Salary Quarterly TDS Reporting: New Rules For FY 2026-27
27 April 2026
12440 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.
Property Purchase from NRI in April 2026: TDS Deduction Rules on Rs 25 Lakh
NRI property purchase TDS rules in 2026. Know how much tax to deduct on Rs. 25 lakh transactions
When Delay Becomes Deception: The True Reach Of Section 74 Under GST
GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.
Capital Gains: Year of Transfer for Property
Understand when capital gains are assessed for property transfers with partial payments. Learn how possession date determines the assessment year.
End Black Money in India: Fix Tax Laws & Property Rates
Discover how flawed tax laws and unrealistic property rates fuel black money in India. Learn about essential reforms to create a transparent economy.
TDS on Audit Fee for FY 2025-26: Provisions at Year-End
TDS on provision for audit fees is mandatory under Section 194J if fees is above ₹50,000 for FY 2025-26. Know the rate, due date, penalty for non-deduction and the year-end provision rule.
GST Appeals: Pre-Deposit for Penalty & Interest Demands
Understand GST appeal pre-deposit rules for penalty and interest. Learn about new amendments and their impact on your appeal process.
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