CAclubindia Articles

TDS Liability of Co-Operative Bank On Interest Paid To A Co-Operative Society

Posted by K.V. Radhakrishnan 13 April 2026 245 Views

A detailed analysis of Section 194A of the Income Tax Act on TDS applicability for co-operative banks and societies, covering key amendments, judicial precedents, and the continuing legal ambiguity on interest payments.

How to Check If Your Vendors Are Registered Under MSME

Posted by CS Divesh Goyal 13 April 2026 1633 Views

Understand MSME vendor compliance under the MSMED Act, covering 45-day payment rules, MSME-1 filing, interest liability, and practical verification methods using Udyam certificates, vendor communication and a structured MSME register.

Export Obligation (EO) for EPCG Licenses reduced proportionately for FY 24-25

Posted by Vivek Jalan 13 April 2026 82 Views

Policy Circular No. 10/2025-26 (26 Feb 2026) introduces key compliance changes for EPCG licence holders under FTP 2023. Understand the EO reduction criteria under Para 5.17, DGFT process, RA actions, and a practical checklist to ensure accurate EODC filings and risk mitigation.

Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026

Posted by CA Varun Gupta

13 April 2026 7630 Views

Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.

Section 80C vs. 10(10D): Shifting Focus to Tax-Free Payouts

Posted by Raj 13 April 2026 61 Views

Rethink tax planning under India's new regime by shifting focus from Section 80C deductions to tax-free maturity under Section 10(10D). Discover how plans like LIC Jeevan Utsav and Jeevan Umang can deliver guaranteed, tax-efficient income and reshape client investment strategies.

Big Four vs Bharat: Audit War Brewing?

Posted by CA Ayush Agarwal 13 April 2026 216 Views

Explore India’s evolving audit policy as the government reassesses the Big Four’s role in sensitive sectors. Learn how data sovereignty, ICAI-led reforms and efforts to strengthen domestic audit firms could reshape the future of auditing in India.

Form 141 Replaces 26QB, 26QC, 26QD, 26QE: Applicability, Due Dates, Filing Process

Posted by Mitali 11 April 2026 3683 Views

Form No. 141 under Income Tax Act 2025 replaces multiple TDS forms from April 1, 2026. Check eligibility, schedules, due date, filing process and key details.

TDS on Purchase of Property: New Reporting System For Tax Year 2026-27

Posted by Poojitha Raam Vinay

11 April 2026 23890 Views

Learn how TDS on property purchase works under the Income-tax Act, 2025 effective 1 April 2026. Understand Form 141, Section 194-IA applicability, filing steps, due dates, penalties and key compliance rules for buyers.

Beyond the Salary: How ESOPs are Fuelling the New Indian Dream

Posted by Affluence Advisory 11 April 2026 57 Views

Explore how ESOPs are redefining the "New Indian Dream" in 2025 turning employees into stakeholders, enabling wealth creation, and what every startup professional must know about equity, taxation, and risks.

CA May 2026 Attempt: If You're Still Studying Like This, You're Already Behind

Posted by CA Tushar Makkar 11 April 2026 230 Views

Feeling behind in CA May 2026 prep? Discover common mistakes CA students make and switch to a smart, output-focused study strategy with revisions, mock tests and ICAI practice to boost your scores.