CAclubindia Articles
PAN Card Correction 2026: How to Correct It Online Without Hassle?
Learn how to correct PAN card details online in 2026, including name, date of birth, address and photo, through Protean or UTIITSL with step-by-step guidance, fees and tracking.
Bombay HC: Corrected wrong-head ITC cannot sustain recovery where Revenue suffers no loss
Bombay High Court quashes GST demand and bank recovery over a bona fide ITC classification error, citing ineffective portal service, violation of natural justice and revenue-neutral correction.
Pension Income Up To Rs.13 Lakh: No Tax under New Tax Regime
12 November 2026
8598 Views
Pension income is generally considered as salary income and it is taxable under the head Income from Salary. However, the tax liability depends on the taxpayer'...
Corporate Social Responsibility Under the Companies Act, 2013: A Detailed Guide for 2026
13 November 2026
18 Views
Understand CSR compliance under Section 135 of the Companies Act, 2013, including applicability, 2% spending rules, Schedule VII activities, CSR-1 and CSR-2 filings, unspent amounts, penalties and key regulatory changes introduced in 2025 and 2026.
GSTR-9 Late Fee Structure by Turnover for FY 2025-26: Complete Guide
Understand the GSTR-9 late fee structure for FY 2025-26 with turnover-wise slabs, daily penalties, maximum limits, calculation examples, and the due date of 31 December 2026.
Tax Invoice Checklist for Small GST Sellers: Rule 46 Fields With a Worked Example
Learn how small GST sellers can prepare error-free tax invoices under Rule 46, including mandatory invoice fields, GST compliance requirements and a practical worked example.
GST TDS Net Widens from 1st Nov 2026 to Cover Used Cooking Oil and Additional Scrap Categories
12 November 2026
121 Views
Understand the GST TDS changes effective 1 November 2026, covering used cooking oil, plastic waste, tyre scrap and e-waste, along with Section 51 provisions, ₹2.5 lakh threshold and new GST REG-07 registration requirements.
Income Tax Notices via Email: Rule 127 and Legal Requirements for Valid Service
Understand Rule 127 and Section 282 governing electronic service of income tax notices, the use of primary and secondary email addresses, and key Bombay High Court rulings.
Rule 11UA Valuation Is Now Rule 57: The NAV Formula for Unquoted Shares, Worked Through for CAs
12 November 2026
449 Views
Explore how Rule 57 of the Income-tax Rules, 2026 changes fair market valuation of unquoted equity shares, including the prescribed NAV formula, valuation requirements, CA responsibilities, and the impact of FEMA pricing rules on cross-border share transfers. Learn key compliance considerations through practical examples and worked calculations.
Inverted Duty Refunds Cannot Be Denied Merely Because Principal Input and Output Tax Rates Match
11 November 2026
80 Views
GST inverted duty refund cannot be denied merely because the principal input and output tax rates are identical. Explore the legal reasoning and implications of the ruling for taxpayers.
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