CAclubindia Articles
Centralised Procurement Services On Own Account Are Not Intermediary: GSTAT
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
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
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.
Salaried? Know Your Deductions, Rebates & the Zero-Tax Income Limit!
Learn how salaried taxpayers can achieve zero tax liability, claim standard deduction, Section 87A rebate, marginal relief, and choose between old vs new tax regime.
Section 74 Notices: Low Threshold, High Responsibility
Can GST authorities invoke Section 74 based on suspicion alone? The Madras High Court in M/s Fastenex Pvt. Ltd. v. State Tax Officer clarifies that fraud, wilful misstatement, or suppression of facts must be supported by traceable material, while reaffirming the importance of reasoned notices, natural justice, and taxpayer responses under the GST framework.
Beyond Financial Statements: Understanding CMA Data and Working Capital Assessment-A Practical Guide from a Banker's Perspective
Learn what CMA Data is, why banks require it for working capital finance, its key components, and how it helps assess business viability, cash flow, repayment capacity, and financial health for informed lending decisions.
Section 8 and 9 of the IBC: The Operational Creditor's Route to CIRP - Procedure, Pitfalls and the 2026 Amendments
Understand Sections 8 and 9 of the Insolvency and Bankruptcy Code (IBC), 2016, including demand notices, operational creditor rights, the pre-existing dispute doctrine, limitation rules, and key changes introduced by the IBC (Amendment) Act, 2026.
TDS on Partner Remuneration and Interest under Income Tax Act, 2025: Section 393(3) vs Section 194T
Understand TDS on partner remuneration, salary, commission, bonus and interest under Section 393(3) of the Income-tax Act, 2025. Learn the transition from Section 194T, applicable rates, ₹20,000 threshold, reporting forms, compliance requirements, disallowance consequences and practical issues for partnership firms and LLPs.
Rule 46A: A Practical Take on Additional Evidence in Appeals
Understand Rule 46A under the Income-tax Act with practical insights on additional evidence in appeals, admission conditions, remand proceedings, key judicial precedents, and common mistakes practitioners should avoid.
Form 138 under Income Tax: Applicability, Due Dates and Filing Process TY 2026-27
Learn about Form 138 under the Income-tax Act, 2025, which replaces Form 24Q from TY 2026–27. Understand its applicability, filing requirements, due dates, eligibility, and key details required for quarterly TDS reporting on salary payments and senior citizen transactions.
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