CAclubindia Articles

Updated Return After Reassessment Notice: Strategic Shift in Tax Administration

Poojitha Raam Vinay 27 February 2026 at 16:10

Overview As per the budget 2026 announcement proposals, updated return can be filed even after the beginning of re-assessment proceedings, with a 10% additional..

Fixed Deposit Limits from 2026 along with New IT Rules

Mitali 27 February 2026 at 15:36

Fixed Deposit rules from 2026: SFT limits, TDS hacks with new Income Tax Rules, multi-bank splits.

Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?

Raj Jaggi 27 February 2026 at 09:23

Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.

The Human Edge: Professional Success For Chartered Accountants In The Age Of AI

Raj Jaggi 27 February 2026 at 09:11

A detailed analysis of how AI tools like ChatGPT and Claude are transforming professional practice for Chartered Accountants in India, boosting productivity, reshaping client expectations and reinforcing the critical role of human judgment in the AI era.

How Much Can Senior Citizens Earn Tax-Free After Budget 2026?

Chaitra Seetharam 26 February 2026 at 13:27

In the Union Budget 2026, Finance Minister Nirmala Sitharaman prioritized simplifying compliance and making tax filing more convenient, rather than introducing ..

How do Tax Havens operate vis-a-vis BEPS Rule

CA Niraj Navindgikar 26 February 2026 at 11:42

Explore what tax havens are, how jurisdictions like Mauritius, Singapore, Switzerland and Cyprus attract global capital, and how OECD’s BEPS rules aim to curb profit shifting, tax avoidance, and misuse of offshore financial centers.

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Ram Avtar Singh 26 February 2026 at 09:02

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Raj Jaggi 26 February 2026 at 08:40

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.

15G and 15H Scrapped: Now One Form for All Eligible Taxpayers

Mitali 25 February 2026 at 16:43

New Form replaces 15G and 15H from April 2026. Learn the eligibility, differences and how to avoid TDS easily.

TDS Rules on Cash Withdrawals: Starting From April 2026

Poojitha Raam Vinay 25 February 2026 at 11:47

Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions..