CAclubindia Articles
Section 16(2)(c) Survives but Supplier Default Alone Cannot Establish Purchaser Fraud
10 October 2026
24 Views
Section 16(2)(c) of the CGST Act remains valid, but supplier default alone cannot establish purchaser fraud. Explore the Punjab & Haryana High Court ruling on GST input tax credit, safeguards for genuine buyers and guidelines for tax authorities.
Your Business May Be Profitable and Still Run Out of Money
10 October 2026
17 Views
Revenue creates excitement. Profit creates confidence. Cash keeps the business alive.A business can have growing sales, satisfied customers, and a healthy profi...
57th GST Council: No Rate Change, No Arrest Powers. The Compliance Reset Explained
The 57th GST Council meeting on 8 October 2026 recommended major GST reforms covering ITC, faster refunds, registration, penalties, enforcement and return filing.
EPF Member Alert: New PF Coverage Rule - Will Your Salary Qualify?
The EPFO has increased the wage ceiling from 17th September 2026. This is the first revision in 12 years. In 2014 the limit was raised from ₹6,500 to ₹15,000. P...
Senior Citizen Saving Scheme Latest Interest Rate From October 2026
The Senior Citizens' Savings Scheme (SCSS) will pay 8.2% per annum from October 1 to December 31, 2026. The Finance Ministry announced on September 30 that smal...
India's New Labour Codes 2026: Key Changes in Payroll and Statutory Compliance
India's four Labour Codes: Explore the 50% wage rule, revised PF ceiling, ESI, gratuity, overtime, leave, payroll deadlines and compliance requirements for employers in 2026.
Income Tax Notice for AIS Mismatch: What It Means and How to Reply
Received an income tax notice? Learn how to verify its authenticity, resolve AIS and TDS mismatches, respond within 30 days, and avoid penalties with this step-by-step guide.
Tax Year vs. Assessment Year: The Ultimate Transition Guide for CAs
Income Tax Act 2025 replaces Assessment Year with Tax Year from April 1, 2026. Understand the FY-AY transition, dual framework, and key compliance mistakes.
TAN Application Online 2026: How to Apply and Check Status?
If you are a business owner, employer, company, firm, trust, or other organisation responsible for deducting or collecting tax, you may need a TAN (Tax Deductio...
Long Term Capital Gain on Shares As Per Income Tax Act 2025
Learn how LTCG on shares is taxed under the Income-tax Act, 2025, including Section 198, 12.5% tax rate, ₹1.25 lakh exemption, holding period, grandfathering and calculation rules.
Popular Articles
- Post Office Interest Rates From October 2026: Check the Latest Rates of All Schemes
- New UPI Rules Starting From 15th October 2026: Complete Fee Structure for Transactions
- Post Office Fixed Deposit Interest Rates: Latest Update for October 2026
- Tax Audit Deadline AY 2026-27: Penalty for Missing 30 September and Why an Extension Request Isn't an Extension
- TDS on Purchase of Property: New Reporting Rules From 1st October 2026
- TDS on Contractor for FY 2026-27: Rates, Limits, New Rules, Examples & Compliance Guide
- Senior Citizen Saving Scheme Latest Interest Rate From October 2026
- New Tax Regime FY 2026-27: Complete Slab, Rebate & Marginal Relief Reference
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
