CAclubindia Articles
TDS TCS Non-Filers Rule: Section 206AB and 206CCA
Budget 2025 has announced important modifications to the TDS TCS regulations, especially in relation to individuals who do not file ITR.
One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year
24 June 2026
135 Views
Can GST authorities issue one show-cause notice covering multiple financial years? The Gauhati High Court in Tata Projects Ltd. v. Union of India clarifies that consolidated GST notices and orders are legally valid under Sections 73 and 74, provided limitation is examined separately for each financial year.
TDS Under the Income Tax Act, 2025: What Has Really Changed in Deduction, Deposit, Returns and on TRACES
A practical guide to TDS under the Income-tax Act, 2025, covering new sections, challans, forms, payment codes, TRACES changes, key compliance updates, and common mistakes deductors must avoid in Tax Year 2026-27.
GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed
24 June 2026
1245 Views
Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.
TDS Payment and Return Filing Due Date For FY 2025-26
Discover the payment and returns filing due dates for FY 2025-26 and avoid penalties with CAclubindia’s guide. Learn more now!
Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture
23 June 2026
147 Views
A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.
How Overseas CA Firms Can Build a Reliable India Back-Office: A Practical Due Diligence Guide
Planning to outsource accounting to India? Learn the key due diligence checks, data security safeguards, and white-label best practices for CA firms.
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.
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