CAclubindia Articles

Director GST Liability: Liquidation Isn't a Shield

Posted by Raj Jaggi 23 July 2026 76 Views

Discover how directors remain liable for company GST debts even after liquidation. Learn about Section 88(3) and director defences. Read more.

Crypto Futures Tax India: Reduce Tax with Speculative Treatment

Posted by CA Varun Gupta 23 July 2026 534 Views

Understand crypto futures tax in India. Learn how treating perpetual contracts as speculative business can significantly reduce your tax liability.

GST Enforcement & Small Miners: Law Without Justice in India

Posted by harsh kabra 23 July 2026 141 Views

Explore how GST enforcement in India unfairly targets small mining lease holders, leading to legal battles and financial hardship. Learn about taxpayer rights.

Revoked GST Registration: ITC Not Time-Barred?

Posted by Raj Jaggi 22 July 2026 164 Views

Understand how Section 16(6) CGST Act offers relief for ITC after registration revocation, but doesn't revive time-barred credit. Learn the conditions.

PMLA Scanner for CAs, CSs & CMAs: Compliance Explained

Posted by Vivek Jalan 22 July 2026 724 Views

Practising CAs, CSs & CMAs are now under the PMLA scanner. Understand key compliance obligations, including due diligence & reporting, for financial transactions.

Section 44ADA: Latest Rules for Professionals (AY 2026-27)

Posted by Ishwarya Keerthi B 21 July 2026 15728 Views

Understand Section 44ADA's presumptive tax scheme for professionals. Learn about the ₹75 lakh limit for AY 2026-27 & simplified tax compliance. Read now!

Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples

Posted by Ishwarya Keerthi B 21 July 2026 212294 Views

Understand income tax rules for senior citizens in AY 2026-27, including old vs new tax regime comparison, tax slabs, exemptions, deductions, rebates, advance tax relief, and key benefits for resident senior and super senior citizens.

CENVAT Credit & Securities: Where Does Credit End?

Posted by Raj Jaggi 21 July 2026 89 Views

Understand how CENVAT credit rules apply when common services are used for both taxable activities and securities investment. Learn about proportionate reversal.