CAclubindia Articles

Scrap, Supply and Substance: Understanding GST in Job Work Transactions

Posted by Raj Jaggi

22 April 2026 319 Views

Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.

Dormant Company in India: Legal Framework, Procedure and Compliances

Posted by CS Deepak Sharma 22 April 2026 251 Views

Comprehensive guide on Section 455 of the Companies Act, 2013 covering Dormant Company status, eligibility, benefits, compliance requirements, application process and the latest CCFS-2026 scheme updates.

Interest Cost: The Next Big Evolution in GST

Posted by Vivek Jalan 22 April 2026 178 Views

Learn about the latest GST changes effective March 2026, including the revised interest calculation formula on delayed tax payments, auto-population of liability in GSTR-3B based on document date and interest recovery through GSTR-10

Form MSME-1 Filing: What Every Company Must Know

Posted by CS Divesh Goyal 21 April 2026 1931 Views

A clear and practical guide to Form MSME-1 under the Companies Act, explaining who must file, due dates, the 45-day payment rule, reporting requirements, common misconceptions and penalties for delayed or non-compliance.

The Art Of Restraint In Tax Litigation: Lessons From The Supreme Court

Posted by Raj Jaggi

21 April 2026 117 Views

A detailed analysis of the evolving mindset in Indian tax litigation, highlighting the shift from routine appeals to responsible, policy-driven decision-making. Explains the Supreme Court's stance on monetary thresholds, reduced litigation and the importance of restraint in pursuing low-value disputes.

Protect Your Property: Avoid Costly Mistakes and Ensure Long-Term Financial Security

Posted by Ashok Kakkar 21 April 2026 799 Views

A practical guide to financial awareness and asset protection, covering common mistakes, estate planning, insurance, documentation and smart safeguards to secure wealth and ensure long-term financial stability.

TDS under IT Act 2025: New Sections, Same Rates, Zero Confusion

Posted by CA Umesh Sharma 21 April 2026 3796 Views

Explore key TDS changes under the Income Tax Act, 2025 effective April 1, 2026. Learn about new sections, forms, and compliance steps for a smooth transition.

Income Tax Free Limit for AY 2026-27: Complete Guide

Posted by Chaitra Seetharam 20 April 2026 29676 Views

Check the latest tax-free income limit in ITR for AY 2026-27. Compare old vs new tax regime and save more tax.

The Buyback Tax Reset: Navigating the "Promoter Penalty" and the New Capital Gains Framework

Posted by Affluence Advisory 20 April 2026 198 Views

Union Budget 2026 reshapes dividend vs buyback decisions with a shift to capital gains taxation, introducing promoter penalties and forcing boards to adopt strategic, tax-efficient capital distribution models.

Section 378 of Income Tax Act, 2025: Complete Guide on Revision of Other Orders & Assessee Relief

Posted by CA Varun Gupta

20 April 2026 1372 Views

A detailed guide to Section 378 of the Income-tax Act, 2025 and its linkage with Section 264 of the 1961 Act. Understand assessee-friendly revision, key differences with Section 377, time limits, appeal restrictions, and when to use this beneficial remedy for tax relief and corrections.