CAclubindia Articles
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.
TDS on Partner Remuneration and Interest under Income Tax Act, 2025: Section 393(3) vs Section 194T
Understand TDS on partner remuneration, salary, commission, bonus and interest under Section 393(3) of the Income-tax Act, 2025. Learn the transition from Section 194T, applicable rates, ₹20,000 threshold, reporting forms, compliance requirements, disallowance consequences and practical issues for partnership firms and LLPs.
Rule 46A: A Practical Take on Additional Evidence in Appeals
Understand Rule 46A under the Income-tax Act with practical insights on additional evidence in appeals, admission conditions, remand proceedings, key judicial precedents, and common mistakes practitioners should avoid.
Form 138 under Income Tax: Applicability, Due Dates and Filing Process TY 2026-27
Learn about Form 138 under the Income-tax Act, 2025, which replaces Form 24Q from TY 2026–27. Understand its applicability, filing requirements, due dates, eligibility, and key details required for quarterly TDS reporting on salary payments and senior citizen transactions.
TDS Return Due Date For FY 2026-27: Updated As Per IT Act 2025
Comprehensive guide to TDS compliance for FY 2026-27 in India, covering due dates, return forms, applicability, penalties, interest rules and key updates.
TDS on Rent Section For FY 26-27: With Limits And Rates
TDS on rent for FY 2026–27 (AY 2027–28): Know updated Section 393 rules, TDS rates, exemption limits, 194-I, 194-IB, NRI rent taxation under 195 and filing codes.
How Banks Assess the Working Capital Requirement of a Business: A Practical Guide from a Banker's Perspective
Learn how banks assess working capital requirements using operating cycles, CMA data, financial ratios, cash flows, and credit appraisal methods to determine business funding needs.
Lower / Nil TDS Certificate for NRI Payments: Form 128, Form 129, PAN Requirement, Procedure and Benefits
Understand Form 128, Form 129, PAN requirements, Form 15CA/15CB, and lower or nil TDS certificates for NRI payments under the Income-tax Act, 2025.
Fast Track Merger 2.0: How the September 2025 Amendment Opens a Faster Restructuring Route for Startups
Discover how startups can benefit from Fast Track Merger 2.0, with faster approvals, wider eligibility, and simplified group restructuring under the Companies Act, 2013.
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