CAclubindia Articles

Tax Audit Under Section 44AB For AY 2026-27: Latest Rules with Due Date, Forms and Penalty

Posted by Chaitra Seetharam 14 August 2026 90 Views

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

Posted by Chaitra Seetharam 14 August 2026 27276 Views

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

Posted by Poojitha Raam Vinay 14 August 2026 24379 Views

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?

Posted by Ishwarya Keerthi B 14 August 2026 83076 Views

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

Posted by Raj Jaggi 14 August 2026 60 Views

The Document That Determines the Tax CharacterThe Karnataka High Court’s decision in Deccan Mining Syndicate Private Limited v. Commissioner of Central T...

Zero Tax Liability? 4 Real-Life Reasons Why You Should Still File Your ITR

Posted by Prateek Jain 14 August 2026 43 Views

Think you can skip filing your ITR because your tax liability is zero? Learn how refunds, loans, visas, and capital loss benefits can be affected.

CIIRP: What the New Creditor-Led Insolvency Route Means for Banks

Posted by Ashok Kakkar 14 August 2026 59 Views

Explore how the new Creditor-Initiated Insolvency Resolution Process (CIIRP) under IBC 2026 enables earlier creditor intervention and value preservation.

TDS on Rent Section For FY 26-27: With Limits And Rates

Posted by Chaitra Seetharam 13 August 2026 51495 Views

TDS on rent for FY 2026–27 (AY 2027–28): Know updated Section 393 rules, TDS rates, exemption limits, 194-I, 194-IB, NRI rent taxation under 195 and filing codes.

Joint Bank Account Rules 2026: Know Before Adding Another Holder

Posted by Mitali 13 August 2026 11172 Views

Learn what a joint bank account is, who can open one, types like Either or Survivor and Jointly Operated, nomination rules, tax implications, benefits, and key features of joint accounts in India.

No Real Recipient, No Tax on Promotion Spend

Posted by Raj Jaggi 13 August 2026 98 Views

The Clause Says Promotion, but the Law Asks: Service to Whom?The Supreme Court’s order in Commissioner of CGST and Central Excise, Mumbai Central v. Zee E...