CAclubindia Articles

Bail Under GST: When Economic Offences Reshape The Boundaries Of Liberty

Posted by Raj Jaggi

06 May 2026 85 Views

Explore how bail law under GST balances personal liberty with collective justice. This article analyzes evolving judicial trends, key High Court rulings and the growing seriousness of economic offences like fake invoicing and ITC fraud in India's legal framework.

What's Driving the Global AI Regulation and Tax Debate Right Now?

Posted by Dr. Anil Gupta 06 May 2026 115 Views

Stay ahead of evolving AI regulations and taxation challenges. Learn how global compliance, cross-border rules, and emerging tax frameworks impact AI-driven businesses and revenue.

GST Registration Online: Apply for Your GST Number in India

Posted by Legal Dev 06 May 2026 191 Views

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.

Income Tax For Senior Citizens For FY 2026-27: Updated as per New Rules 2026

Posted by Mitali 05 May 2026 202378 Views

Income Tax for senior citizens FY 2026-27 with latest sections, tax slabs, 87A rebate, 80TTB deduction, new TDS rules and filing exemptions.

Form 39 Explained: How to Claim Salary Arrears Relief Under Section 157(1) for FY 2026-27

Posted by Pranab Banerjee

05 May 2026 1252 Views

Claim tax relief on salary arrears for FY 2026-27 using new Form 39 under Section 157(1) of the Income Tax Act, 2025. Learn calculation steps, filing process and avoid notices.

Nomination Facility for Shares of Private Companies held in Physical Form

Posted by CS Deepak Sharma 05 May 2026 148 Views

Understand the legal framework and process for nomination of physical shares in Indian private companies under the Companies Act, 2013. Learn how nomination simplifies succession, avoids legal delays, and ensures smooth transmission of shares to heirs.

Old Fights, New Rules: How the 2025 Act Protects Pending Litigations

Posted by CA Umesh Sharma 05 May 2026 701 Views

Understand how pending tax appeals, searches, and revision proceedings are handled under the new Income Tax Act, 2025. Learn why taxpayers don't need to restart litigation and how continuity under the 1961 Act is preserved for past assessment years.

Previous Year vs Assessment Year vs Tax Year 2026

Posted by Mitali 04 May 2026 1793 Views

Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.

What Every US Taxpayer Needs to Know Right Now: Key Developments in Individual Taxation (2026)

Posted by Dr. Anil Gupta 04 May 2026 84 Views

Stay ahead of 2026 tax changes with this practical guide, covering inflation adjustments, reduced child credits, side income reporting, retirement benefits, multi-state rules, energy credits and global compliance to help you avoid surprises and maximise savings.

Where Tax Exists But Cost Disappears: GST On SEZ Supplies

Posted by Raj Jaggi

04 May 2026 142 Views

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.