CAclubindia Articles
A Dead Rule Cannot Block a Live GST Refund
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
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.
ITR Filing for FY 2025-26 (AY 2026-27): A Complete Guide to Filing Your Return Correctly
File your ITR for FY 2025-26 (AY 2026-27) accurately and on time. Learn key benefits, required documents, common mistakes to avoid and essential tips for hassle-free Income Tax Return filing.
TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
From April 1, 2026, Section 393 of the Income Tax Act, 2025 changes TDS on cash withdrawals. Learn new thresholds, rates, payment codes and how TDS will apply on the entire withdrawal amount once limits are crossed.
Self-Management Skills - Part II: Self-discipline, The Unseen Strength Behind Every Achievement
Discover the power of self-discipline and how it shapes success, time management, emotional control, communication, learning, and personal growth. Learn valuable lessons from inspiring personalities and practical ways to build lasting inner strength.
Can Your Boss Lowkey Slash Your PF to Rs 1800? The EPF Scheme 2026 Reality Check
08 July 2026
187 Views
Understand the concept of trusts in India, including private and public trusts, roles of settlor, trustee and beneficiary, trust creation, governance, legal compliance, taxation and key responsibilities under trust law.
Understanding Trusts Under Indian Law: A Simple Guide to Private and Public Trusts for General Awareness
Understand the concept of trusts in India, including private and public trusts, roles of settlor, trustee and beneficiary, trust creation, governance, legal compliance, taxation and key responsibilities under trust law.
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
2079 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.
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