CAclubindia Articles

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

Posted by CA Varun Gupta 16 January 2026 3231 Views

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

Master Audit Risk Assessment: A Pro Guide

Posted by CA Tushar Makkar 16 January 2026 164 Views

Learn how to conduct effective audit risk assessments like a pro. Follow our step-by-step guide for Indian auditors and avoid common mistakes.

LLPs in NBFC Activities: India's Legal Landscape

Posted by Affluence Advisory 16 January 2026 159 Views

Explore the current legal landscape for LLPs engaging in NBFC activities in India. Understand the regulatory challenges and the path forward.

CRS & FATCA: Declare Foreign Assets & Income

Posted by Mitali 15 January 2026 5 Views

Understand CRS & FATCA. Learn how India receives foreign asset/income data & your disclosure duties. File revised returns to ensure compliance.

ATM Withdrawal Limits India 2026: Daily Cash Access

Posted by Poojitha Raam Vinay

15 January 2026 2770 Views

Discover 2026 ATM withdrawal limits in India. Learn daily limits by bank, card type, and how to increase yours. Stay informed on charges and free transactions.

Companies Act 2013: Section 186(11) Exemptions Explained

Posted by Affluence Advisory 15 January 2026 199 Views

Discover exemptions under Section 186(11) of the Companies Act, 2013 for NBFCs and IFSCA finance companies. Streamline your compliance today!

Central Excise News: New Notifications for Tobacco Products

Posted by Raj Jaggi 15 January 2026 431 Views

Explore the latest Central Excise notifications (31st Dec 2025) introducing capacity-based levies for tobacco products. Understand the shift from valuation to physical control.

ROC Penalizes for Clerical Error in Annual Return Filing: Key Compliance Lesson Under Companies Act, 2013

Posted by CS Mayur Mazumdar 15 January 2026 956 Views

ROC Delhi imposed penalties on Panacea Life Sciences Ltd and its directors for failing to disclose a director’s change in designation in MGT-7. The adjudication highlights strict MCA enforcement, applicability of Sections 92, 450 and 446B, and the risks of even clerical compliance lapses under the Companies Act, 2013.

RSU Tax Filing: Key Pointers for Tax Professionals

Posted by CA Aishwariya K Rajagopal 14 January 2026 284 Views

Navigate RSU tax filings with confidence. Discover essential insights on benefit history, cost of acquisition, foreign asset disclosure, and sell-to-cover transactions.

Section 10(10AA) Explained: Claiming Refund of Leave Encashment Tax Paid Before 1st April 2023

Posted by CA Varun Gupta 14 January 2026 2063 Views

Bank employees and PSU retirees can claim up to Rs 25 lakh tax exemption on leave encashment under Section 10(10AA). This article explains the revised limit, CBDT notifications, judicial views for pre-01.04.2023 cases, and practical refund options such as rectification, appeal, and condonation.