CAclubindia Articles


Income Tax Rebate Rules For FY 2025-26 (AY 2026-27)

  CS Lalit Rajput    01 February 2026 at 09:36

Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.



No More Forced ITC Order: New Rules from Jan 2026

  Divisha    31 January 2026 at 15:49

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.



New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered

  Atharv    31 January 2026 at 14:45

Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.



GST Implications Of Unauthorised Occupation After Termination And Insolvency

  Raj Jaggipro badge    31 January 2026 at 14:34

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.



GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1

  Mitali    31 January 2026 at 12:25

Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.



Director Loans Explained: Companies Act 2013 vs Income Tax Act 1961

  Marimganti Tarun B.com,FCMA    31 January 2026 at 11:00

Explore the Unified Compliance Theory for director funding in private companies. Understand how harmonized documentation, banking discipline, and source verification align Companies Act and Income Tax Act obligations while minimizing regulatory risk.



Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life

  Raj Jaggipro badge    31 January 2026 at 10:14

Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.



How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

  CA Varun Guptapro badge    31 January 2026 at 09:29

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.



From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

  CA KAJAL AGRAWAL    31 January 2026 at 09:21

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.



Trump's Board of Peace and "Parallel UN" Proposal

  T.R.Radhakrishnan    31 January 2026 at 07:03

A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.




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