CAclubindia Articles

TDS on Cash Withdrawals 2026: Excess vs. Entire Amount

Posted by Chaitra Seetharam 08 July 2026 18034 Views

From April 1, 2026, Section 393 of the Income Tax Act, 2025 changes TDS on cash withdrawals. Learn new thresholds, rates, payment codes and how TDS will apply on the entire withdrawal amount once limits are crossed.

Self-Management Skills - Part II: Self-discipline, The Unseen Strength Behind Every Achievement

Posted by Raj Jaggi 08 July 2026 122 Views

Discover the power of self-discipline and how it shapes success, time management, emotional control, communication, learning, and personal growth. Learn valuable lessons from inspiring personalities and practical ways to build lasting inner strength.

Can Your Boss Lowkey Slash Your PF to Rs 1800? The EPF Scheme 2026 Reality Check

Posted by efiletax

08 July 2026 190 Views

Understand the concept of trusts in India, including private and public trusts, roles of settlor, trustee and beneficiary, trust creation, governance, legal compliance, taxation and key responsibilities under trust law.

Understanding Trusts Under Indian Law: A Simple Guide to Private and Public Trusts for General Awareness

Posted by Ashok Kakkar 08 July 2026 81 Views

ITR-3 for FY 2025-26 (AY 2026-27): Applicability, Pre-Filing Verification and Due Dates

Posted by CA. Keshav Kumar 08 July 2026 5774 Views

ITR-3 for AY 2026-27: Know who must file, revised due dates, key changes in the form, compliance checklist, audit requirements, regime selection rules, and consequences of missing the filing deadline under the Income-tax Act, 1961.

Which ITR Form Is Yours This Year? Five People, Five Answers (AY 2026-27)

Posted by CA Tirumalesh 08 July 2026 141 Views

Confused about which ITR form to file for AY 2026-27? Learn through real-life taxpayer examples how capital gains, rental income, F&O trading, freelancing, foreign assets, and new ITR-1 rules can affect your ITR selection and help you avoid defective return notices under Section 139(9).

87A Rebate For AY 2026-27: Stop Overpaying Income Tax By Using These Steps

Posted by Poojitha Raam Vinay

07 July 2026 2206 Views

Section 87A rebate for AY 2026-27 explained: Get zero tax on income up to Rs 12 lakh (Rs 12.75 lakh for salaried taxpayers), eligibility rules, capital gains impact, marginal relief and how to claim the rebate while filing your ITR.

Centralised Procurement Services On Own Account Are Not Intermediary: GSTAT

Posted by Raj Jaggi 07 July 2026 165 Views

GSTAT Delhi's Dow Chemical ruling clarifies that own-account procurement services by a group entity are not intermediary services under GST. Learn the key principles on import of services, reverse charge liability, refund claims, and cross-border GST classification.

Understanding NPAs: Why Asset Classification Is the Real Backbone of Prudent Banking

Posted by Ashok Kakkar 07 July 2026 109 Views

Understand how loan accounts transition from Standard Assets to SMA and NPA classifications. Learn the role of early warning signals, asset classification, provisioning, and credit monitoring in managing banking risks for bankers, borrowers, CAs and finance professionals.

Registration of CSR Implementing Agencies: A Complete Guide to Form CSR-1

Posted by Priyanshi Garg 07 July 2026 169 Views

Learn Form CSR-1 registration requirements for NGOs, trusts, societies, and Section 8 companies, including eligibility, 2025 amendments, filing process, documents and CSR compliance due diligence under the Companies Act, 2013.