CAclubindia Articles
Tax Implications of ChatGPT & AI-Based Digital Services in India
Explore the GST and Income-tax implications of overseas AI services, including OIDAR classification, RCM, ITC, Royalty, FTS and Section 195 withholding for Indian businesses.
Corporate Guarantees under GST: When Group Support Enters the Tax Net - Part 3
Understand GST on corporate guarantees, including valuation, renewals, co-guarantors, ITC, forward/reverse charge, loan takeovers and compliance under Rule 28(2).
MGT-14 Instead of AOC-4: Does It Change the Limitation Answer?
Does MGT-14 being a Non-STP form affect ROC limitation? Understand the three-year rule, MGT-14 defects, penalties, and why STP status does not change the limitation answer.
Dahi Handi of Taxation: On which layer of the Income Tax and GST pyramid does a taxpayer stand?
Income Tax & GST explained through the Dahi Handi pyramid. Understand tax slabs, presumptive taxation, GST, ITC, returns, reconciliation and key compliance deadlines.
SBI Savings Account New Rule: Major Update in ATM Withdrawals From October 2026
SBI savings account rules change from October 2026. Check revised ATM withdrawal limits, free transactions, charges and key updates customers should know.
Pre-Deposit at the Appellate Stage: Does Timing Affect Maintainability?
Pre-deposit at the appellate stage: Understand whether delayed payment affects appeal maintainability under pre-GST and GST laws, with key legal principles.
Tax Audit under Section 44AB: The Nuances that Decide Applicability and Reporting for AY 2026-27
Tax audit FY 2025-26 brings key compliance nuances under Section 44AB, Form 3CD amendments, MSME payments, Section 43B(h), EPF and the transition to Form 26.
The Top-Down EIC Framework and Why SA 520 Secretly Runs on It
Understand how top-down fundamental analysis strengthens SA 520 analytical procedures by linking economy, industry and company-level data to defensible audit expectations.
Life Certificate for Pensioners 2026: Eligibility, Benefits and Check Who Can Submit?
Life Certificate 2026: Check key dates, eligibility, digital submission methods, face authentication, EPS-95 rules, rejection fixes and what happens if pensioners miss the deadline.
New Bank Rules 2026: Changes in Nominee, FD, KYC, Fraud and Loan Process
Banking rules 2026 bring key changes to nominees, FD withdrawal, digital fraud, dormant accounts, KYC, RBI Ombudsman complaints and pledged gold or silver.
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