CAclubindia Articles
Corporate Laws (Amendment) Bill 2026: CFOs & Directors Face Increased Accountability on Cost Audit
Explore the key amendments to Section 148 under the Corporate Laws (Amendment) Bill 2026, highlighting increased accountability for CFOs, MDs, and WTDs in cost records and audit, introduction of cost accounting standards, and enhanced governance over cost data for better policy decision-making.
PAN Application Using New Forms as per Income-Tax Rules 2026
The new PAN application system effective April 1, 2026 introduces Forms 93-96, replacing Forms 49A/49AA. Learn applicant categories, key rule changes, documentation requirements, and updated PAN correction forms.
Section 378 Income Tax Act 2025: Assessee Relief Guide
Understand Section 378 of the Income Tax Act, 2025. Learn how assessees can seek revision of orders and gain relief under this beneficial provision.
Sections 263 & 377 Income Tax: Reply, Remedies & Mitigation
Understand notices under Income Tax Sections 263 & 377. Learn about the revisional authority's powers, assessee remedies, and mitigation strategies.
A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026
Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.
Cess Credit Refund for Exports: Gujarat HC Ruling
16 April 2026
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Learn how the Gujarat High Court ruled on Compensation Cess credit refunds for exports, ensuring tax neutrality and seamless credit flow under GST.
Loan Waiver Taxability: Interest vs. Principal Explained
Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.
Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026
GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.
Section 403 Explained: Rs 100/Day Late Fee for AOC-4 & MGT-7
Understand Section 403 of the Companies Act, 2013. Learn why a Rs 100 per day late fee applies to AOC-4 and MGT-7 filings after the due date.
Slump Sale India: Section 50B, GST & Tax Guide
Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.
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