CAclubindia Articles
OPC vs Private Limited Company: Compliance, Tax, Cost and Conversion
Confused between an OPC and a Private Limited Company? Compare tax, compliance, funding, conversion rules, costs, and legal differences to choose the right business structure in 2026.
No Capital Gains on Agricultural Land Under Section 2(14): Key Legal Position Explained
Does agricultural land attract capital gains tax? Learn why agricultural income or farming activity is not mandatory under Section 2(14)(iii), with ITAT Ahmedabad's ruling in Meghdeep Farms Pvt. Ltd. and key tax implications explained.
Can an Unsigned Section 151 Approval Invalidate Reassessment? ITAT Rajkot Explains
Can reassessment survive without a signed Section 151 approval? Explore the ITAT Rajkot ruling in Puja Dinesh Singh v. ITO, its impact on reassessment validity, jurisdiction, and taxpayer safeguards under the Income-tax Act.
Mandatory Dematerialisation (ISIN) for Non-Small Private Companies decoded: Practical FAQs
Confused about Rule 9B compliance for private companies? Learn ISIN requirements, dematerialisation timelines, Small Company thresholds, PAS-6 filing obligations, rights issues, share transfers, and key FAQs with practical illustrations.
Departmental Appeals under GST: The Jurisprudence of the "Recurring Nature" Exception
Can a small GST dispute shape the tax liability of an entire industry? Explore Section 120 of the CGST Act, recurring legal issues, departmental appeal limits, and why low-value cases can have far-reaching consequences for taxpayers and future assessments.
Can a Taxpayer Avoid the ITR-1 or ITR-2 Due Date by Declaring Small Business Income?
01 August 2026
2654 Views
Can artificial business receipts help extend your ITR filing deadline? Explore the compliance risks and verification challenges taxpayers may face.
Penalty For Late Filing Of Income Tax Return For AY 2026-27
Missed the ITR filing deadline for AY 2026-27? Learn about late filing fees under Section 234F, interest under Section 234A, loss of tax benefits, delayed refunds, and belated return deadlines.
SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration
SBI Amrit Vrishti 444-Day FD offers up to 7.05% interest for super senior citizens. Check latest interest rates, eligibility, premature withdrawal rules, taxation and benefits before investing.
Planning an NGO? Choose the Right Legal Structure
Confused between a Section 8 Company, Trust, or Society for your NGO? This practical guide explains the key differences, governance models, compliance requirements, and factors to consider when choosing the right legal structure for a non-profit organisation in India
Public Provident Fund 2026: Five Costly Mistakes to Avoid in This Year
Many PPF account holders make mistakes every year. Know if you are depositing money into your PPF at the wrong time. Also learn 5 costly mistakes to avoid from August 2026.
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