CAclubindia Articles
Outstanding Expenses: A Practical Guide to Accounting Treatment, Financial Statement Impact and Common Mistakes
Learn the meaning of outstanding expenses, why they are recognised under accrual accounting, journal entries, balance sheet treatment, examples, and their impact on profit and cash flow
IBC 2026 Amendments: Key Changes, Implementation Status and Their Practical Impact
IBC Amendment Act 2026 brings key changes for RPs, creditors, resolution applicants and insolvency professionals, focusing on faster resolution, better information, accountability, valuation and value preservation.
Revitalizing India's Growth Engine: A Comprehensive Analysis of the Micro, Small and Medium Enterprises Development (Amendment) Act, 2026
MSME Development Amendment Act, 2026 introduces major reforms in digital registration, TReDS invoice routing, dispute resolution, 75% pre-deposit rules, MSEFCs and penalties to strengthen MSME liquidity and legal protection.
Interest Refunds under GST: No Unjust Enrichment Certification Required
A recent Telangana High Court ruling clarifies that CA/Cost Accountant certification under Rule 89(2)(m) of the CGST Rules is not required for standalone interest claims where the principal refund has already been sanctioned, offering relief from unnecessary compliance for taxpayers.
Post Office MIS Scheme August 2026: Major Update For Joint Account Holders
Learn about the Post Office Monthly Income Scheme (MIS) 2026, including eligibility, latest interest rate of 7.4%, deposit limits, joint account rules, monthly payouts, premature withdrawal conditions and maturity benefits.
Tax Audit Under Section 44AB For AY 2026-27: Latest Rules with Due Date, Forms and Penalty
Section 44AB of the Income Tax Act is the foundational provision for tax compliance among businesses and professionals in India, as it mandates a compulsory tax...
Income Tax Audit Last Date For The AY 2026-27
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.
Income Tax Audit Limit for AY 2026-27: Guide to Section 44AB, 44AD and 44ADA Thresholds
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.
Income Tax Refund Status for AY 2026-27: How to Check Online?
Check Income Tax Refund Status for AY 2026-27 online. Learn how to track your refund, understand refund issued, adjusted or failed status, common delay reasons, and steps to resolve refund issues.
Road Transport and the GTA Test
The Document That Determines the Tax CharacterThe Karnataka High Court’s decision in Deccan Mining Syndicate Private Limited v. Commissioner of Central T...
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