CAclubindia Articles

Form 138 under Income Tax: Applicability, Due Dates and Filing Process TY 2026-27

Posted by Ishwarya Keerthi B 04 July 2026 4187 Views

Learn about Form 138 under the Income-tax Act, 2025, which replaces Form 24Q from TY 2026–27. Understand its applicability, filing requirements, due dates, eligibility, and key details required for quarterly TDS reporting on salary payments and senior citizen transactions.

TDS Return Due Date For FY 2026-27: Updated As Per IT Act 2025

Posted by Ishwarya Keerthi B 04 July 2026 73409 Views

Comprehensive guide to TDS compliance for FY 2026-27 in India, covering due dates, return forms, applicability, penalties, interest rules and key updates.

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

Posted by Chaitra Seetharam 04 July 2026 42069 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.

How Banks Assess the Working Capital Requirement of a Business: A Practical Guide from a Banker's Perspective

Posted by Ashok Kakkar 04 July 2026 141 Views

Learn how banks assess working capital requirements using operating cycles, CMA data, financial ratios, cash flows, and credit appraisal methods to determine business funding needs.

Lower / Nil TDS Certificate for NRI Payments: Form 128, Form 129, PAN Requirement, Procedure and Benefits

Posted by CA Varun Gupta 04 July 2026 516 Views

Understand Form 128, Form 129, PAN requirements, Form 15CA/15CB, and lower or nil TDS certificates for NRI payments under the Income-tax Act, 2025.

Fast Track Merger 2.0: How the September 2025 Amendment Opens a Faster Restructuring Route for Startups

Posted by Priyanshi Garg 04 July 2026 61 Views

Discover how startups can benefit from Fast Track Merger 2.0, with faster approvals, wider eligibility, and simplified group restructuring under the Companies Act, 2013.

RBI Grade B Exam: Preparation Guide for CA and CS Professionals

Posted by Niyati 03 July 2026 175 Views

The RBI Grade B notification is released every year by the Reserve Bank of India. The 2026 notification was released in April 2026 with 60 vacancies across the ...

Don't Miss It! July 2026 Due Date Guide

Posted by CS Divesh Goyal 03 July 2026 261 Views

Stay compliant with the July 2026 compliance calendar. Check all important GST, Income Tax, TDS/TCS, PF, ESI, FEMA, FLA Return, DPT-3 and quarterly filing due dates in one place.

Management-Defined Performance Measures under Ind AS 118

Posted by Vishal Jain 03 July 2026 64 Views

Learn how Ind AS 118 defines Management-Defined Performance Measures (MDPBs), key qualification tests, disclosure requirements, examples and reporting implications.

HRA Tax Calculation in Salary For AY 2026-27

Posted by Poojitha Raam Vinay

03 July 2026 3251 Views

Calculate HRA exemption for AY 2026-27 with the latest formula, metro vs non-metro rules, worked examples, old vs new tax regime comparison, required documents and common mistakes to avoid while filing your ITR.