CAclubindia Articles
3 Costly ESOP Valuation Mistakes That Can Trigger TDS Liability Under the Income Tax Act, 2025
Avoid costly ESOP tax mistakes under the Income Tax Act, 2025. Learn why stale FMV valuations, funding round proxies, and IndAS 102 confusion can trigger TDS shortfalls, compliance risks, and employee tax disputes and how companies can stay compliant.
Regulation 32 of SEBI (LODR) Regulations - Statement of Deviation/Variation
Understand SEBI Regulation 32 and the disclosure requirements for utilization of funds raised through IPOs, rights issues, preferential allotments, and QIPs. Learn about deviation reporting, audit committee oversight, auditor certification, compliance timelines, and investor protection obligations for listed companies.
Beyond Traditional Collateral: Financing Innovation Today
Explore how modern banking is adapting to support technology-driven and knowledge-based businesses through cash flow lending, venture debt, IP evaluation, and data-driven credit assessment, while maintaining prudent risk management and depositor protection.
TDS Quarterly Return on Non-Salary 2026: Know How To File With New Form 140
Form 140 replaces Form 26Q from FY 2026-27 for reporting TDS on non-salary payments to resident taxpayers. Learn its applicability, due dates, filing process, penalties, and key changes.
Sukanya Samriddhi Yojana 2026 with Interest Rate for Q2: Best Savings Scheme for Girls
Sukanya Samriddhi Yojana (SSY) 2026: Check 8.2% interest rate, eligibility, deposit limits, maturity rules, withdrawals, and tax-free EEE benefits.
BOT Annuity under GST: Forum Settled, Taxability Unresolved
22 June 2026
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The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India left unresolved the key question of whether BOT annuity receipts are exempt from GST under Entry 23A.
Insolvency and Bankruptcy Code, 2016: Ground Reality, Practical Challenges and the Way Forward
Explore the evolution of India’s Insolvency and Bankruptcy Code (IBC), its impact on corporate insolvency resolution, creditor confidence, financial discipline, and the practical challenges faced during CIRP. A balanced perspective on the strengths, implementation realities, and future of India’s insolvency framework.
How Salaried Employees can save Tax under the New Tax Regime
Discover practical tax-saving opportunities under the New Tax Regime for FY 2026-27. Learn about the Rs 75,000 standard deduction, NPS and EPF benefits, home loan interest on let-out property, tax-free perquisites, meal card exemptions, Section 87A rebate, and other ways salaried employees can legally reduce their tax liability.
Salary Structuring and Tax Exemptions for FY 2025-26: What Still Works Under Each Regime
Understand salary structure and tax benefits for FY 2025-26 (AY 2026-27). Learn how HRA, LTA, NPS, standard deduction, and allowances are taxed under the old and new tax regimes.
Old vs New Tax Regime for FY 2025-26: Which One Actually Saves You More?
Confused between the Old and New Tax Regime for FY 2025-26 (AY 2026-27)? This detailed guide breaks down the latest tax slabs, Section 87A rebate, standard deduction benefits, eligible deductions, and filing requirements to help you identify the regime that can minimize your tax liability.
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