CAclubindia Articles

Form 121 Income Tax: New Single TDS Declaration for All Eligible Taxpayers 2026

Posted by Mitali 10 June 2026 66128 Views

Form 121 income tax replaces 15G and 15H for all taxpayers. Know who can file, how to submit and save tax now.

GST Registration Cannot Be Cancelled for Closed Premises Alone

Posted by CA Varun Gupta

10 June 2026 9111 Views

GST registration cannot be cancelled merely because business premises were found closed during a physical inspection. Learn the legal provisions under Section 29 of the CGST Act, Rules 21, 21A, 22 and 25, mandatory procedures, taxpayer rights, REG-30 requirements and how to challenge arbitrary GST registration cancellation orders.

A Complete Guide for ITR Filing for Individuals FY 2025-26 (AY 2026-27)

Posted by CA Pratik Dhruve 10 June 2026 8321 Views

Income Tax Return (ITR) filing is a cornerstone of financial compliance in India. For individuals, it is not only a statutory requirement but also a reflection ...

8 Legal Ways to Save Income Tax in India for Business Owners & Freelancers

Posted by CA CS Nilay Shah 10 June 2026 760 Views

Discover 8 legal tax-saving strategies for business owners, freelancers, and professionals in India. Learn how to reduce income tax through deductions, NPS, HUF, presumptive taxation and smart business structuring.

Rajesh Exports Audit Red Flags: Inside India's Biggest Financial Reporting Scandal of 2026

Posted by Poojitha Raam Vinay

09 June 2026 1012 Views

SEBI's allegations against Rajesh Exports over a reported Rs 15.15 lakh crore revenue misrepresentation highlight critical audit red flags, including unverifiable revenues, ageing receivables, overseas subsidiaries, fictitious transactions, fund diversion and weak documentation.

Public Provident Fund Scheme 2026: With Latest Interest Rate And Tax Rules

Posted by Poojitha Raam Vinay

09 June 2026 9938 Views

PPF Interest Rate 2026: Check latest PPF interest rate for FY 2026-27, tax benefits, withdrawal rules, eligibility, maturity, loan facility, Section 80C deductions and complete Public Provident Fund guide for safe long-term investment planning in India.

Tax On Share Market Income For AY 2026-27: Read These Before Filing Your ITR

Posted by Chaitra Seetharam 09 June 2026 2908 Views

Learn how share market income is taxed for AY 2026-27, including updated STCG and LTCG tax rates, intraday and F&O taxation, dividend income rules, loss set-off provisions, ITR form selection, and key compliance requirements for stock market investors and traders.

GST Fraud Allegations and Bail: Why Liberty cannot wait for Trial

Posted by Raj Jaggi

09 June 2026 248 Views

Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims

Form 10A, 10AB, 10BD and 10BE: What Every Trust Must Know After CBDT Circular 6/2023

Posted by Vivek Jalan 09 June 2026 177 Views

Learn about the latest tax compliance relaxations for trusts, charitable institutions and NPOs, including Form 10A, 10AB, 10BD and 10BE updates.

How AI is Revolutionizing CA Practice in India: A Practical Guide for Chartered Accountants

Posted by CA CS Nilay Shah 09 June 2026 210 Views

Discover how AI tools like ChatGPT, Claude, and Gemini are transforming CA practice in India. Learn practical use cases, compliance benefits, client communication strategies, and a step-by-step 30-day AI adoption plan for Chartered Accountants.