CAclubindia Articles


Rs 9.20 Crore Contract in IPL: What Mustafizur Lost After KKR Exit?

  Chaitra Seetharam    05 January 2026 at 12:04

Mustafizur Rahman’s IPL salary: What he would have earned if not released by Kolkata Knight Riders.



Beyond Labels: Professional Vs Technical Services Under Section 194J

  Raj Jaggipro badge    05 January 2026 at 09:48

Section 194J explained through legislative intent and landmark rulings - learn how to distinguish professional services from technical services using the human intellect test, avoid TDS misclassification, and ensure accurate compliance in a technology-driven economy.



Building your office? Be prepared to lose the ITC

  Raj Jaggipro badge    05 January 2026 at 09:43

Understand why GST input tax credit is blocked on office construction and interior works under Section 17(5)(d) of the CGST Act, even for business use, and how legislative intent, court rulings, and capitalisation rules shape ITC eligibility.



The Regulatory Reckoning: How NBFCs and Fintechs Face Intensifying Scrutiny in India's Microfinance Boom

  Affluence Advisory    05 January 2026 at 09:09

India's microfinance sector faces a regulatory turning point in 2025 as RBI tightens oversight on NBFCs and fintechs amid rising defaults, bank retreat, borrower overleveraging, and growing risks to financial inclusion.



Strategic Workforce Roadmap for India: The New Indian Labour Law 2025

  CA.Sangam Aggarwal    05 January 2026 at 09:09

India's New Labour Laws 2025 explained in detail - Key changes under the four labour codes, impact on employers and workers, simplified compliance, expanded social security, wage reforms, industrial relations and workplace safety provisions.



Savings Account Transaction Limit 2026: UPI or Cash, Maximum Balance, Notice Timeline

  Mitali    03 January 2026 at 13:09

Savings account rules 2026 decoded! Multiple banks? Per-bank limits apply. Notices with cash deposit limits, withdrawal rules.



Statutory Tax Compliance Tracker - January 2026

  CS Lalit Rajput    03 January 2026 at 10:27

Comprehensive compliance calendar for January 2026 covering key due dates under the Income-tax Act, 1961 and GST laws, including TDS/TCS returns, GST returns (GSTR-3B, GSTR-1, QRMP), PAN-Aadhaar linking alerts, and other critical statutory deadlines for taxpayers and professionals.



Why Some Expenses Are Allowed Only On A Payment Basis Under Accrual Accounting

  Raj Jaggipro badge    03 January 2026 at 10:00

Explains why accounting profit differs from taxable income, with judicial insights on accrual vs payment, Section 43B, PF/ESI dues, and key Supreme Court rulings.



ITC Reclaim Ledger & RCM Ledger: What Professionals Must Watch Now

  CA Amit Harkhani    03 January 2026 at 09:47

GSTN's Dec 2025 advisory enforces strict ITC and RCM ledger validations. Excess ITC claims now trigger GSTR-3B blocks unless backed by ITC Reclaim and RCM ledger balances.



India's New Tobacco Tax Law Will Shock Manufacturers: 5 Rules You Can't Ignore

  CA Jaydeep Babubhai Vadher    03 January 2026 at 06:44

Govt notifies new capacity-based excise regime for chewing tobacco, jarda and gutkha under Notification No. 03/2025-CE (NT). Duty to be levied on packing machine capacity, mandatory CCTV, no export exemption, and strict action on unregistered units.




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