CAclubindia Articles


Revitalizing India's Growth Engine: A Comprehensive Analysis of the Micro, Small and Medium Enterprises Development (Amendment) Act, 2026

Posted by CA Jaydeep Babubhai Vadher 15 August 2026 27 Views

MSME Development Amendment Act, 2026 introduces major reforms in digital registration, TReDS invoice routing, dispute resolution, 75% pre-deposit rules, MSEFCs and penalties to strengthen MSME liquidity and legal protection.



Interest Refunds under GST: No Unjust Enrichment Certification Required

Posted by Vivek Jalan 15 August 2026 28 Views

A recent Telangana High Court ruling clarifies that CA/Cost Accountant certification under Rule 89(2)(m) of the CGST Rules is not required for standalone interest claims where the principal refund has already been sanctioned, offering relief from unnecessary compliance for taxpayers.



Post Office MIS Scheme August 2026: Major Update For Joint Account Holders

Posted by Mitali 14 August 2026 538 Views

Learn about the Post Office Monthly Income Scheme (MIS) 2026, including eligibility, latest interest rate of 7.4%, deposit limits, joint account rules, monthly payouts, premature withdrawal conditions and maturity benefits.



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

Posted by Chaitra Seetharam 14 August 2026 7091 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 27463 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 24481 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 99090 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 100 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 426 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 102 Views

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




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