CAclubindia Articles

Pin To Pin Distance: E-Way Bill

Posted by Khush Trivedi 11 August 2026 8254 Views

Under GST regime for quick and easy Movement of goods across India without any hindrance, all the check posts across the country are abolished. However to track the movement of goods &controlling any Tax evasion E-way Bill system has been introduced.

Joint Bank Account Rules 2026: Know Before Adding Another Holder

Posted by Mitali 11 August 2026 2055 Views

Learn what a joint bank account is, who can open one, types like Either or Survivor and Jointly Operated, nomination rules, tax implications, benefits, and key features of joint accounts in India.

How Bank Nifty Helps Investors Understand Banking Sector Performance

Posted by Shivani 11 August 2026 37 Views

Understand what Bank Nifty is, how it reflects the performance of India's leading banking stocks, key factors influencing the index, and how investors can use it for market analysis and portfolio review.

Income Tax Audit Limit for AY 2026-27: Guide to Section 44AB, 44AD and 44ADA Thresholds

Posted by Poojitha Raam Vinay

11 August 2026 23811 Views

Income Tax Audit Limit AY 2026-27 explained: Section 44AB thresholds, 44AD & 44ADA presumptive taxation limits, tax audit due dates, penalties under Section 271B, and key applicability rules for businesses, professionals, and traders.

Form 3CA, 3CB and 3CD: Know Which Tax Audit Report Applies to You for AY 2026-27

Posted by Poojitha Raam Vinay

11 August 2026 2057 Views

Confused between Form 3CA and Form 3CB for AY 2026-27? Learn tax audit applicability, turnover limits, Form 3CD reporting, due dates, penalties and the upcoming shift to Form 26 under the Income Tax Act, 2025.

Income Tax Audit Last Date For The AY 2026-27

Posted by Chaitra Seetharam 11 August 2026 26500 Views

Tax Audit AY 2026-27: Know Section 44AB applicability, audit report due dates, Form 3CA/3CB/3CD filing deadlines, penalties under Section 271B, and valid grounds for penalty waiver before September 30, 2026.

GST Appeal Time-Bar Cannot Always Bury a Business

Posted by Raj Jaggi 11 August 2026 87 Views

The Himachal Pradesh High Court ruled that while GST appeals filed beyond the limitation period under Section 107 cannot be entertained by appellate authorities, constitutional courts may grant equitable relief in deserving cases.

The Cost of Reconciliation

Posted by Karthik Ganeshan 11 August 2026 63 Views

Reconciliation is a vital financial control, but recurring reconciliations may signal deeper process issues. Explore when reconciliation validates accuracy and when it masks inefficiencies, system gaps and operational dependencies.

SEBI Just Made the Merchant Banker Optional in Buybacks and Quietly Handed CAs a Bigger Job

Posted by Priyanshi Garg 11 August 2026 314 Views

SEBI Buyback Amendment Regulations, 2026 introduce Regulation 24A, making Merchant Banker appointment optional. Learn the new responsibilities of statutory auditors, company secretaries, compliance officers, and listed companies in buyback transactions.

Which Business Expenses are Allowed and Which are Disallowed while Filing ITR?

Posted by CA Umesh Sharma 11 August 2026 573 Views

Know which business expenses are allowed and disallowed under Income Tax law. Learn about TDS, cash payment limits, depreciation, personal expenses, compliance rules, and common mistakes that can increase tax liability.