CAclubindia Articles

Taxability: Law, Not Accounts, Decides Tax Liability

Posted by Raj Jaggi 06 August 2026 132 Views

Discover how tax law, not just accounting entries, determines taxability. Learn from Sastasundar Ventures case to avoid over-taxation.

Seafarer Salary Tax in India: NRI, 182-Day Rule, NRE

Posted by CA Varun Gupta 06 August 2026 699 Views

Understand seafarer salary taxability in India. Learn about NRI status, the 182-day rule, NRE accounts, and IFSC employers to ensure correct tax compliance.

Section 153C Amendment: Searches Before 01.06.2015

Posted by Vivek Jalan 06 August 2026 716 Views

Discover how the Section 153C amendment impacts searches conducted before June 1, 2015. Understand the implications for tax assessments and legal proceedings.

Can One Person Hold Two KMP Roles? UK Company Law

Posted by Kalidas Ramaswami 05 August 2026 480 Views

Explore if one individual can hold multiple Key Managerial Personnel (KMP) positions in the same company under UK company law. Understand the regulations and implications.

Late ITR Filing Penalty AY 2026-27: Fees & Consequences

Posted by Ishwarya Keerthi B 05 August 2026 25791 Views

Missed the ITR filing deadline for AY 2026-27? Discover penalties, interest, loss of benefits, and how to file a belated return to minimise costs.

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

Posted by Ishwarya Keerthi B 05 August 2026 74342 Views

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

Export by Law: Service Date, Not Invoice Date

Posted by Raj Jaggi 05 August 2026 147 Views

Understand how service completion date, not invoice date, determines export status for services under IGST Act amendments effective 30.03.2026. Learn more.

E*TRADE vs. Indian Tax: Long-Term Shares = Short-Term Gains?

Posted by efiletax 05 August 2026 142 Views

Discover why E*TRADE's 'long-term' shares might be short-term gains under Indian tax law. Learn how to avoid penalties and ensure accurate ITR-2 filing.

Tolerance Limit +/- 5%: Section 92C(2) Income Tax Act Explained

Posted by Vivek Jalan 05 August 2026 69 Views

Understand the +/- 5% tolerance limit in Section 92C(2) of the Income Tax Act. Learn how it applies even with a single comparable company. Read now!

MSME Benefits: Grow Your Business with Revised Limits

Posted by CA Anurag Sharma 05 August 2026 169 Views

Discover the advantages of MSME registration! Learn about revised limits, improved finance access, payment protection, and tax benefits. Register today!