CAclubindia Articles
Discounts and Incentives are not Unexplainable Cash Credits
ITAT Chennai holds that discounts and incentives credited in books and linked to business activity cannot be treated as unexplained cash credits under Section 68 or taxed under Section 115BBE.
Self Invoicing under RCM: Time Limit and Invoice Format
Self invoicing under RCM - the recipient of goods/services must generate invoice on behalf of the supplier as it is essential for ITC.
Marginal Relief in Income Tax For FY 2025-26
Marginal Relief in the Income Tax Act aims to reduces the tax burden when income slightly exceeds the threshold for higher tax rates.
CMA vs CA Audit Mandate Dispute: The Struggle for Audit Jurisdiction
CMA vs CA Audit Mandate Dispute - Know how this conflict involves not just legal interpretation but also issues of professional jurisdiction.
Revised Return Due Date Extension
Income-tax Act proposes more time to revise returns, balancing flexibility with accountability. By extending the deadline, the law aims to improve voluntary compliance without reopening completed assessments.
Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026 - Concluding Part II
07 February 2026
260 Views
An in-depth analysis of FAST-DS 2026 Clauses 120-128, highlighting administrative safeguards, settlement finality, immunity provisions, and the shift toward disciplined voluntary compliance.
Business GST Registration Guide: A Practical Field Manual
Learn the messy reality of GST registration for businesses, from document pitfalls to Aadhaar authentication, ITC benefits, officer queries and post-registration compliance.
Systematic Withdrawal Plan (SWP): The Art Of Making Retirement Savings Last A Lifetime: Part 1
06 February 2026
141 Views
A thoughtful exploration of retirement’s silent shift from earning to sustaining income, highlighting emotional challenges, SWP strategies, and long-term financial security.
Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026: Part I
06 February 2026
1055 Views
Detailed overview of India's foreign asset compliance architecture, including Black Money Act, AEOI insights, and the proposed FAST-DS 2026 disclosure scheme.
Online Condonation of Delay for Form 9A, Form 10, Form 10B & Form 10BB: Portal Process, Rules and Key Pitfalls
06 February 2026
1034 Views
The Income-tax Department has enabled an online Condonation Request module for statutory forms like Form 9A, 10, 10B and 10BB. This guide explains the legal framework, step-by-step portal process, authority limits, documentation checklist and key reasons applications get rejected.
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