CAclubindia Articles

How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

Posted by CA Varun Gupta

31 January 2026 1009 Views

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.

From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

Posted by CA KAJAL AGRAWAL 31 January 2026 408 Views

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.

Trump's Board of Peace and "Parallel UN" Proposal

Posted by T.R.Radhakrishnan 31 January 2026 40 Views

A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.

Securities Transaction Tax: Rate Hikes on F&O w.e.f 1st October 24

Posted by Mitali 31 January 2026 2 Views

Securities Transaction Tax is levied on transactions involving the purchase and sale of securities. Check out the new STT Rates.

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Posted by Raj Jaggi

30 January 2026 686 Views

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

New Cashless Treatment Scheme: From Accident to Recovery

Posted by Mitali 30 January 2026 116 Views

Know how the Cashless Treatment Scheme integrates with emergency services and existing platforms to provide timely medical support for road accident victims.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Posted by Raj Jaggi

30 January 2026 162 Views

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.