CAclubindia Articles

Director Loans Explained: Companies Act 2013 vs Income Tax Act 1961

Posted by Marimganti Tarun B.com,FCMA 31 January 2026 1228 Views

Explore the Unified Compliance Theory for director funding in private companies. Understand how harmonized documentation, banking discipline, and source verification align Companies Act and Income Tax Act obligations while minimizing regulatory risk.

Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life

Posted by Raj Jaggi

31 January 2026 87 Views

Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.

How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

Posted by CA Varun Gupta

31 January 2026 1002 Views

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.

From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

Posted by CA KAJAL AGRAWAL 31 January 2026 406 Views

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.

Trump's Board of Peace and "Parallel UN" Proposal

Posted by T.R.Radhakrishnan 31 January 2026 39 Views

A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.

Securities Transaction Tax: Rate Hikes on F&O w.e.f 1st October 24

Posted by Mitali 31 January 2026 2 Views

Securities Transaction Tax is levied on transactions involving the purchase and sale of securities. Check out the new STT Rates.

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Posted by Raj Jaggi

30 January 2026 684 Views

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

New Cashless Treatment Scheme: From Accident to Recovery

Posted by Mitali 30 January 2026 116 Views

Know how the Cashless Treatment Scheme integrates with emergency services and existing platforms to provide timely medical support for road accident victims.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Posted by Raj Jaggi

30 January 2026 161 Views

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.