CAclubindia Articles
ITR-3 for FY 2025-26 (AY 2026-27): Applicability, Pre-Filing Verification and Due Dates
ITR-3 for AY 2026-27: Know who must file, revised due dates, key changes in the form, compliance checklist, audit requirements, regime selection rules, and consequences of missing the filing deadline under the Income-tax Act, 1961.
Which ITR Form Is Yours This Year? Five People, Five Answers (AY 2026-27)
Confused about which ITR form to file for AY 2026-27? Learn through real-life taxpayer examples how capital gains, rental income, F&O trading, freelancing, foreign assets, and new ITR-1 rules can affect your ITR selection and help you avoid defective return notices under Section 139(9).
87A Rebate For AY 2026-27: Stop Overpaying Income Tax By Using These Steps
07 July 2026
2039 Views
Section 87A rebate for AY 2026-27 explained: Get zero tax on income up to Rs 12 lakh (Rs 12.75 lakh for salaried taxpayers), eligibility rules, capital gains impact, marginal relief and how to claim the rebate while filing your ITR.
Centralised Procurement Services On Own Account Are Not Intermediary: GSTAT
GSTAT Delhi's Dow Chemical ruling clarifies that own-account procurement services by a group entity are not intermediary services under GST. Learn the key principles on import of services, reverse charge liability, refund claims, and cross-border GST classification.
Understanding NPAs: Why Asset Classification Is the Real Backbone of Prudent Banking
Understand how loan accounts transition from Standard Assets to SMA and NPA classifications. Learn the role of early warning signals, asset classification, provisioning, and credit monitoring in managing banking risks for bankers, borrowers, CAs and finance professionals.
Registration of CSR Implementing Agencies: A Complete Guide to Form CSR-1
Learn Form CSR-1 registration requirements for NGOs, trusts, societies, and Section 8 companies, including eligibility, 2025 amendments, filing process, documents and CSR compliance due diligence under the Companies Act, 2013.
Salaried? Know Your Deductions, Rebates & the Zero-Tax Income Limit!
Learn how salaried taxpayers can achieve zero tax liability, claim standard deduction, Section 87A rebate, marginal relief, and choose between old vs new tax regime.
Section 74 Notices: Low Threshold, High Responsibility
Can GST authorities invoke Section 74 based on suspicion alone? The Madras High Court in M/s Fastenex Pvt. Ltd. v. State Tax Officer clarifies that fraud, wilful misstatement, or suppression of facts must be supported by traceable material, while reaffirming the importance of reasoned notices, natural justice, and taxpayer responses under the GST framework.
Beyond Financial Statements: Understanding CMA Data and Working Capital Assessment-A Practical Guide from a Banker's Perspective
Learn what CMA Data is, why banks require it for working capital finance, its key components, and how it helps assess business viability, cash flow, repayment capacity, and financial health for informed lending decisions.
Section 8 and 9 of the IBC: The Operational Creditor's Route to CIRP - Procedure, Pitfalls and the 2026 Amendments
Understand Sections 8 and 9 of the Insolvency and Bankruptcy Code (IBC), 2016, including demand notices, operational creditor rights, the pre-existing dispute doctrine, limitation rules, and key changes introduced by the IBC (Amendment) Act, 2026.
Popular Articles
- Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
- EPFO 3.0 Introduces Faster Claim Settlements and UPI Withdrawals: Latest Update For July 2026
- Kisan Vikas Patra Scheme 2026: Latest Interest, Eligibility, Maturity, Taxability and Investment Benefits
- Senior Citizen After Retirement Must Report These 5 Incomes While Filing ITR for AY 2026-27
- Section 44ADA of the Income Tax Act: Latest Rules and Questions Every Professional Asks
- GST Updates: Last Chance for Taxpayers to Complete FY 2025-26 Process
- PNB FD Interest Rates 2026 for 444 days: Maximize Your Returns Without a Long Lock-In
- AIS Income Tax Transactions: What to Report and What to Skip in AY 2026-27?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
