CAclubindia Articles

Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27

24 June 2026 10687 Views

Form 130 replaces Form 16 under the Income Tax Act 2025 from Tax Year 2026-27. Learn its structure, due date, TRACES generation process, key differences from Form 16, and what employees and employers need to know.

What Is Form 26AS: How to Check and Download Online for AY 2026-27

Posted by Ishwarya Keerthi B 24 June 2026 25102 Views

Learn why checking Form 26AS before filing your ITR is essential. Verify TDS, tax payments, refunds, and financial transactions, avoid mismatches, claim correct tax credits, and ensure accurate income tax return filing.

Private Limited vs OPC: A Founder's Decision Guide

Posted by Niyati 24 June 2026 96 Views

Every entrepreneur in India finds themselves facing the same query: What legal structure should I go with? Selecting the company’s structure among Private

TDS TCS Non-Filers Rule: Section 206AB and 206CCA

Posted by Chaitra Seetharam 24 June 2026 57 Views

Budget 2025 has announced important modifications to the TDS TCS regulations, especially in relation to individuals who do not file ITR.

One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year

Posted by Raj Jaggi

24 June 2026 144 Views

Can GST authorities issue one show-cause notice covering multiple financial years? The Gauhati High Court in Tata Projects Ltd. v. Union of India clarifies that consolidated GST notices and orders are legally valid under Sections 73 and 74, provided limitation is examined separately for each financial year.

TDS Under the Income Tax Act, 2025: What Has Really Changed in Deduction, Deposit, Returns and on TRACES

Posted by CA Keshav Kumar 24 June 2026 1454 Views

A practical guide to TDS under the Income-tax Act, 2025, covering new sections, challans, forms, payment codes, TRACES changes, key compliance updates, and common mistakes deductors must avoid in Tax Year 2026-27.

GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed

Posted by CA Varun Gupta

24 June 2026 1265 Views

Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.

TDS Payment and Return Filing Due Date For FY 2025-26

Posted by Chaitra Seetharam 23 June 2026 22 Views

Discover the payment and returns filing due dates for FY 2025-26 and avoid penalties with CAclubindia’s guide. Learn more now!

Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture

Posted by Raj Jaggi

23 June 2026 180 Views

A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.