CAclubindia Articles

TDS Rules on Cash Withdrawals 2026: With New TDS Section and Codes

01 June 2026 447897 Views

Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions...

Best Investment Options for Senior Citizens in June 2026 With Tax Benefits

Posted by Chaitra Seetharam 01 June 2026 7109 Views

Discover the best tax-saving investment options for senior citizens in June 2026. Compare SCSS, tax-saving FDs, NPS, and ELSS funds to earn higher returns, claim deductions under Sections 80C, 80CCD(1B), 80TTB, and 80D, and secure a comfortable retirement.

Tax Implications on Rs 50 Lakh Income for AY 2026-27

Posted by Ishwarya Keerthi B 01 June 2026 9110 Views

Calculate income tax on ₹50 lakh salary for AY 2026-27 under the new and old tax regimes. Compare tax liability, surcharge impact, deductions, and smart tax-saving strategies to choose the most beneficial regime.

How to Avoid Higher Circle Rate Addition When Agreement Date Is Earlier Than Registration Date

Posted by CA Varun Gupta

01 June 2026 983 Views

Learn how agreement-date stamp duty value can be adopted instead of registration-date value under Sections 50C, 43CA, and 56(2)(x). Understand payment conditions, 110% safe harbour, buyer-seller implications, practical examples, and key judicial rulings.

ESOP Compliance for Indian Startups: Complete Guide to ROC, Tax, Ind AS 102 & FEMA

Posted by sanyam goel 01 June 2026 48 Views

Learn the complete ESOP compliance process for Indian startups, including scheme drafting, MGT-14, SH-6, PAS-3 filings, FMV valuation, Ind AS 102 accounting, TDS on exercise, DPIIT startup benefits, and FEMA requirements. A practical guide for founders, CAs, CS professionals and startup advisors.

Section 69A Explained: SC Rules Bitumen Cannot Be Treated as a Valuable Article for Tax Additions

Posted by Vivek Jalan 01 June 2026 32 Views

The Supreme Court in the D.N. Singh case held that bitumen cannot be treated as a "valuable article" under Section 69A of the Income Tax Act. The judgment clarifies that only high-priced articles commanding a premium value qualify for tax additions under the provision, significantly limiting its scope.

31 May 2026 GST Alert: One Mistake Could Cost You 18% Tax Instead of 1%

Posted by Niyati 30 May 2026 2537 Views

GST taxpayers must stay alert: one compliance lapse could trigger an 18% tax rate instead of 1%, leading to major financial consequences.

Transfer Of Leasehold Rights Outside The Ambit Of GST: The Continuing Relevance Of Benefits Arising Out Of Land

Posted by Raj Jaggi

30 May 2026 120 Views

When GST Reached the Doorstep of Property LawThe introduction of the Goods and Services Tax marked one of the most ambitious indirect tax reforms in India. The ...

US CPA vs CA India 2026 - Which is Better for Your Finance Career?

Posted by Simandhar Education 30 May 2026 146 Views

US CPA vs CA in India: Compare salary, difficulty, duration, career scope, Big 4 opportunities and global recognition to choose the right qualification.

Form 16 vs Form 130: Key Differences Every Employer and Employee Should Know

Posted by Pranab Banerjee

30 May 2026 295 Views

Form 16 is replaced by Form 130 from FY 2026-27 under the new Income Tax Act, 2025. Know key differences, issue dates, TRACES rules and what employers must do for FY 2025-26 compliance.