CAclubindia Articles

Reconciliation of TDS with Form 26AS: Causes of Mismatch and Remedies Available to the Taxpayer under the Income Tax Act

Posted by CA. Keshav Kumar 10 July 2026 919 Views

TDS mismatch delaying your ITR refund? Learn how to reconcile Form 26AS, AIS and TDS credits, fix mismatches, use Form 71, and understand remedies under Sections 154, 155(20) and 205 for AY 2026-27.

TDS on Rent Over Rs 50,000: Section 194-IB, Due Dates, Form 26QC and NRI Landlord Rules

Posted by efiletax

10 July 2026 165 Views

Paying rent above Rs 50,000 per month? Learn TDS rules under Section 194-IB, 2% TDS rate, Form 26QC and Form 16C filing, due dates, penalties, HRA verification and special provisions for NRI landlords.

Tax Liability cannot look back by implication

Posted by Raj Jaggi 10 July 2026 55 Views

Can a tax liability be imposed retrospectively through implication? Explore the legal principles, court rulings, and why tax laws creating new liabilities are generally presumed to operate prospectively, not retrospectively.

Legal Principles of GST Reconciliation and Revenue Misalignment

Posted by Abhishek Raja 10 July 2026 172 Views

Learn why GST output tax cannot be demanded solely based on P&L and GSTR-3B mismatches. Explore reconciliation rules, legal principles and taxpayer remedies.

ITR-1 for AY 2026-27 Using Form 16 in Just Few Minutes

Posted by Mitali 09 July 2026 2078 Views

Learn how to file ITR-1 (Sahaj) for AY 2026-27 using Form 16. Check eligibility, verify AIS, TIS & Form 26AS, choose the right tax regime and file your return step by step with ease.

CA Articleship Stipend: New Structure For Articles

Posted by Chaitra Seetharam 09 July 2026 190 Views

ICAI's Draft CA Amendment Regulations 2026 propose a major hike in CA articleship stipends. Check the new city-wise minimum stipend rates and key updates.

GST Refund Interest Cannot Be Reset by a Forced Fresh Application

Posted by Raj Jaggi 09 July 2026 157 Views

The Gujarat High Court in Kuehne Nagel Pvt. Ltd. v. Union of India held that GST refund interest under Section 56 cannot be denied by treating a post-court refund application as a fresh claim. Interest must be computed from the original refund application date when the Department's earlier refusal was held illegal. Learn the key implications for taxpayers and refund litigation.

ITR-5 Filing for AY 2026-27: Complete Guide, Due Dates, Eligibility, DSC & Loss Carry Forward Rules

Posted by efiletax

09 July 2026 3703 Views

Complete ITR-5 filing checklist for firms, LLPs, AOPs and co-operative societies. Learn due dates, DSC rules, Form 3CD matching and loss carry-forward conditions.

A Dead Rule Cannot Block a Live GST Refund

Posted by Raj Jaggi 09 July 2026 59 Views

Can GST refunds be denied using a rule that no longer exists? The Gujarat High Court in Alstom Transport India Ltd. held that omitted Rules 89(4B) and 96(10) cannot govern pending refund disputes in the absence of a saving clause, providing significant relief to exporters.

Section 153A: No Addition in Completed Assessments Without Incriminating Material, Reiterates ITAT

Posted by Vivek Jalan 09 July 2026 1402 Views

Section 153A assessments for completed years can be reopened only on the basis of incriminating material found during a search. Mumbai ITAT reiterates this principle in the Saket Infra Projects ruling.