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CAclubindia Articles


Old Act, New Numbers: A Practical Concordance Between the Income Tax Act, 1961 and the Income Tax Act, 2025

Posted by Abhaypro badge 13 May 2026 2316 Views

Explore the practical concordance between the Income-tax Act, 1961 and the Income-tax Act, 2025. Understand key section mappings, structural changes, TDS consolidation, reassessment provisions, and how CAs can navigate the transition smoothly.



Due Date For Filing ITR AY 2026-27: July 31 vs August 31 - Which Deadline Is Yours?

Posted by Chaitra Seetharam 12 May 2026 21842 Views

Complete guide to ITR filing due dates for AY 2026-27. Check whether your deadline is July 31, August 31, October 31, or November 30, 2026, based on your taxpayer category, along with key updates on revised returns, belated returns and the transition to the new Income Tax Act, 2025



Statutory Tax Compliance Tracker - May 2026

Posted by CS Lalit Rajput 12 May 2026 479 Views

Stay updated with May 2026 statutory compliance deadlines under the Income Tax Act, 1961, Income-tax Act 2025, and GST laws. Check important due dates for TDS, TCS, GSTR-1, GSTR-3B, QRMP, GST payments, refunds, ISD, e-commerce operators and other key tax filings to avoid penalties and ensure timely compliance.



Conflicting Advance Rulings Under GST: The Emerging Transitional Role Of GSTAT

Posted by Raj Jaggipro badge 12 May 2026 139 Views

Explore how the GST Advance Ruling mechanism evolved from a tool for tax certainty to a system facing conflicting State rulings. Learn how the Finance Act, 2026 and Notification No. 18/2024-Central Tax empower GSTAT's Principal Bench to resolve inconsistencies and strengthen uniform GST interpretation across India.



Whether TDS payments are more Tedious or Easy under the new Act

Posted by CA Umesh Sharma 12 May 2026 349 Views

Income Tax Act 2025 introduces Single Challan facility for TDS payments from April 2026. Learn new Section 393 codes, updated TDS rates, compliance rules and how taxpayers can avoid payment errors under the new system.



From Survival to Stability in Microfinance

Posted by Affluence Advisory 12 May 2026 138 Views

India's microfinance sector is showing strong signs of recovery as asset quality improves, collections stabilise, and leading MFIs return to growth mode. Discover how disciplined lending, stronger risk management, and rising borrower demand are reshaping the future of microfinance in 2026.



TDS on Commission: Transition from Section 194H to Section 393 in 2026

Posted by Rahul Ghosh 11 May 2026 3817 Views

Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.



When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggipro badge 11 May 2026 183 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.



External Commercial Borrowing (ECB): A Strategic Gateway to Global Capital

Posted by Affluence Advisory 11 May 2026 108 Views

ECB Explained: Discover how Indian companies borrow from foreign lenders, RBI's ECB framework, maturity rules, permitted uses, forex risks and key benefits of overseas borrowing.



ITA 2025: Can Mere Suspicion Trigger Seizure? Karnataka HC's Xiaomi Verdict Explained

Posted by Vivek Jalan 11 May 2026 700 Views

Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.




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