CAclubindia Articles

Senior Citizen Tax-Free Earnings Post-Budget 2026

Posted by Chaitra Seetharam 26 February 2026 9946 Views

Discover how much senior citizens can earn tax-free in FY 2026-27. Explore New vs. Old Tax Regimes and key Budget 2026 changes for tax-free income.

Tax Havens & BEPS Rules: How They Operate Together

Posted by CA Niraj Navindgikar 26 February 2026 273 Views

Discover how tax havens operate alongside BEPS rules. Learn about strategies, compliance, and the impact on international tax avoidance.

Locked GSTR-3B: ECRS & RCM Validation Changes GST

Posted by Ram Avtar Singh 26 February 2026 6709 Views

GSTR-3B is now locked. Learn how ECRS & RCM validation impacts GST compliance and what CFOs must do to prepare for system-enforced controls.

GST Mobilisation Advances: Liability Today, Supply Later

Posted by Raj Jaggi 26 February 2026 158 Views

Understand GST on mobilisation advances in long-term contracts. Learn about liability, documentation, and timing to ensure compliance and protect cash flow.

Tax Demand Notice u/s 156: Your Guide

Posted by Chaitra Seetharam 26 February 2026 25 Views

Received a Tax Demand Notice u/s 156? Understand what it means, why it's issued, and your rights. Act now to avoid penalties.

Exemptions and Deductions For Army Personnel For AY 2025-26

Posted by Mitali 25 February 2026 413 Views

Know how army personnel can save more on taxes in AY 2025-26? From exempt allowances to deductions u/s 10, 80C, and 24(b)

MCA Scheme to Waive Additional Fees 2026

Posted by efiletax

25 February 2026 4883 Views

The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.

Advance Payments & Export of Services: Section 2(6) IGST Act

Posted by Raj Jaggi 25 February 2026 153 Views

Understand when advance payments for services qualify as exports under Section 2(6) of the IGST Act. Learn about FEMA regulations and time of supply rules.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 827 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

Agricultural Land to Layout Development: Capital Gain, Business Income & GST Explained

Posted by efiletax

25 February 2026 823 Views

Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.