CAclubindia Articles

TDS & TCS Rate Chart for FY 2026-27: Updated Rates, Thresholds & New vs Old Sections

Posted by CA Piyush Agarwal 06 April 2026 18058 Views

Updated TDS & TCS Rate Chart for FY 2026-27 with new vs old sections, rates, thresholds and key provisions effective from 1 April 2026.

Earnings Quality vs Reported Profits: A Deep Dive

Posted by Archita Jain 06 April 2026 181 Views

Go beyond reported profits to evaluate earnings quality. Learn how to assess reliability, sustainability, and transparency for better financial decisions.

180-Day ITC Rule: Availment Date or 181st Day?

Posted by Raj Jaggi 06 April 2026 728 Views

Understand the 180-day ITC rule in GST. Learn when to reverse credit and pay interest, and the implications of payment dates.

Bank Branch Audit: Advances, Regulations & Missed Details

Posted by CA Pardeep Tayal 06 April 2026 934 Views

Discover critical advances audit details banks often miss. Understand RBI regulations, CBS manipulation, and NPA classification nuances for better branch audits.

Income Tax Act 2025: Transitional Provisions Explained

Posted by Vivek Jalan 06 April 2026 298 Views

Understand the transition from Income Tax Act 1961 to ITA25. Key changes, deadlines, and implications for taxpayers from April 1, 2026.

Public Provident Fund Scheme 2026: Turn 1.5 Lakh a Year into 66.58 Lakh

Posted by Mitali 04 April 2026 49542 Views

Build a secure, tax-free corpus with PPF, enjoy government-backed safety, 7.1% interest, ₹1.5 lakh yearly investment benefits and long-term wealth creation up to ₹66.58 lakh with compounding.

GST: Fee Collection vs. Service Supply - Who is the Supplier?

Posted by Raj Jaggi 04 April 2026 343 Views

Understand the GST conundrum: Is the entity collecting fees or conducting training the actual service supplier? Explore implications for invoicing & input tax credit.

India FDI Policy Shift: New Rules for Land Bordering Countries

Posted by Affluence Advisory 04 April 2026 231 Views

India revises FDI policy for Land Bordering Countries (LBCs) with Press Note 2 (2026). Learn about new thresholds, control tests, and faster approvals.

GST Books Closure 2026: Key Steps & Recent Updates

Posted by Vivek Jalan 04 April 2026 572 Views

Prepare for GST 2.0! Learn essential steps for March-April 2026 book finalization, including vendor KYC, credit notes, rate changes, and reconciliation.