CAclubindia Articles
Income Tax Rebate Rules For FY 2025-26 (AY 2026-27)
Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.
No More Forced ITC Order: New Rules from Jan 2026
From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.
New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered
Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.
GST Implications Of Unauthorised Occupation After Termination And Insolvency
31 January 2026
84 Views
Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.
GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1
Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.
Director Loans Explained: Companies Act 2013 vs Income Tax Act 1961
Explore the Unified Compliance Theory for director funding in private companies. Understand how harmonized documentation, banking discipline, and source verification align Companies Act and Income Tax Act obligations while minimizing regulatory risk.
Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life
31 January 2026
88 Views
Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.
How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings
31 January 2026
1013 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)
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
A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.
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