CAclubindia Articles


From Generalist To Specialist: Why Depth Defines Success in GST Practice

  Raj Jaggipro badge    17 April 2026 at 16:52

Explore how professional excellence is evolving from general practice to deep specialisation, highlighting the growing importance of GST expertise, advisory roles and focused learning in today's complex regulatory landscape.



Savings Bank Account Limit As Per New Income Tax Rules 2026

  Poojitha Raam Vinay pro badge    17 April 2026 at 16:37

Stay compliant with the new Income Tax framework for 2026. Learn how the revised Rs 10 lakh annual cash deposit limit, updated PAN requirements, SFT reporting rules, and TDS provisions impact your savings account transactions, cash handling, and tax filings in India.



How RBI Plans to Stop Digital Fraud in India with New Rule 2026?

  Mitali    17 April 2026 at 16:02

After posting job the first mail which employer gets.. like jobs link, what will happen next.. next steps. how to promote , PRO pitch etc.



Strike-Off of a Section 8 Company: Not As Straightforward As It Seems

  CS Divesh Goyal    17 April 2026 at 10:31

Closing a Section 8 Company isn’t straightforward. Explore legal routes, compliance steps, and key risks under the Companies Act, 2013 and IBC, 2016 for proper dissolution.



Corporate Laws (Amendment) Bill 2026: CFOs & Directors Face Increased Accountability on Cost Audit

  CMA Navneet Kr Jain    17 April 2026 at 10:15

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.



DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal

  CA Varun Guptapro badge    17 April 2026 at 09:10

CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.



Supreme Court on Section 2(15): Key Rules for GPU Charitable Trusts Explained (2022 Landmark Ruling)

  Vivek Jalan    17 April 2026 at 09:08

Supreme Court in Ahmedabad Urban Development Authority (2022) clarifies GPU entities’ tax exemption: limits on commercial activities, 20% receipt cap, cost-based pricing test, and key ITAT rulings shaping Section 2(15) & 11 compliance.



PAN Application Using New Forms as per Income-Tax Rules 2026

  Chaitra Seetharam    16 April 2026 at 12:07

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.



A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026

  Bimal Jain    16 April 2026 at 10:08

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.



Refund Beyond Restrictions: The Cess Credit Principle

  Raj Jaggipro badge    16 April 2026 at 09:54

Gujarat HC in Atul Ltd v. Union of India clarifies refund of unutilised Compensation Cess on exports, reinforcing GST zero-rating, Section 50B principles, and resolving ITC mismatch disputes.




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