CAclubindia Articles
ITR-1 for AY 2026-27 Using Form 16 in Just Few Minutes
Learn how to file ITR-1 (Sahaj) for AY 2026-27 using Form 16. Check eligibility, verify AIS, TIS & Form 26AS, choose the right tax regime and file your return step by step with ease.
CA Articleship Stipend: New Structure For Articles
ICAI's Draft CA Amendment Regulations 2026 propose a major hike in CA articleship stipends. Check the new city-wise minimum stipend rates and key updates.
GST Refund Interest Cannot Be Reset by a Forced Fresh Application
09 July 2026
66 Views
The Gujarat High Court in Kuehne Nagel Pvt. Ltd. v. Union of India held that GST refund interest under Section 56 cannot be denied by treating a post-court refund application as a fresh claim. Interest must be computed from the original refund application date when the Department's earlier refusal was held illegal. Learn the key implications for taxpayers and refund litigation.
ITR-5 Filing for AY 2026-27: Complete Guide, Due Dates, Eligibility, DSC & Loss Carry Forward Rules
09 July 2026
1285 Views
Complete ITR-5 filing checklist for firms, LLPs, AOPs and co-operative societies. Learn due dates, DSC rules, Form 3CD matching and loss carry-forward conditions.
A Dead Rule Cannot Block a Live GST Refund
09 July 2026
38 Views
Can GST refunds be denied using a rule that no longer exists? The Gujarat High Court in Alstom Transport India Ltd. held that omitted Rules 89(4B) and 96(10) cannot govern pending refund disputes in the absence of a saving clause, providing significant relief to exporters.
Section 153A: No Addition in Completed Assessments Without Incriminating Material, Reiterates ITAT
Section 153A assessments for completed years can be reopened only on the basis of incriminating material found during a search. Mumbai ITAT reiterates this principle in the Saket Infra Projects ruling.
ITR Filing for FY 2025-26 (AY 2026-27): A Complete Guide to Filing Your Return Correctly
File your ITR for FY 2025-26 (AY 2026-27) accurately and on time. Learn key benefits, required documents, common mistakes to avoid and essential tips for hassle-free Income Tax Return filing.
TCS Return Due Date: File with New Form 143 in Revised Deadline For FY 2026-27
Income Tax Act, 2025 introduces Form 143 and revised TCS return deadlines. Check quarterly due dates, TCS deposit rules, penalties and compliance tips for FY 2026-27.
TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
From April 1, 2026, Section 393 of the Income Tax Act, 2025 changes TDS on cash withdrawals. Learn new thresholds, rates, payment codes and how TDS will apply on the entire withdrawal amount once limits are crossed.
Self-Management Skills - Part II: Self-discipline, The Unseen Strength Behind Every Achievement
08 July 2026
87 Views
Discover the power of self-discipline and how it shapes success, time management, emotional control, communication, learning, and personal growth. Learn valuable lessons from inspiring personalities and practical ways to build lasting inner strength.
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
- TDS on Partner Remuneration and Interest under Income Tax Act, 2025: Section 393(3) vs Section 194T
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
