CAclubindia Articles

Section 44BBC: New Tax For Cruise Ship Operators From April 2025

Posted by Mitali 12 January 2026 0 Views

Section 44BBC is a new rule in the Income Tax Act which has been designed to help non-resident cruise ship operators businesses in India.

How to Pay TDS Online Without Any Consultant?

Posted by Poojitha Raam Vinay

11 January 2026 1 Views

Pay your TDS online easily — no consultant needed. Visit Income-Tax portal, enter TAN, verify via OTP, select payment type and pay online.

LUT Saga under GST

Posted by Gaurav Arya 10 January 2026 1036 Views

GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.

Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations

Posted by Raj Jaggi

10 January 2026 2791 Views

Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.

Budget 2026: Will the 30% Tax Slab Limit Rise to Rs 35 Lakh? Expert Opinions and Financial Equations

Posted by LegalDev 10 January 2026 337 Views

Budget 2026 may raise the 30% income tax slab from Rs 24 lakh to Rs 35 lakh, offering major relief to middle-class salaried taxpayers. Here’s what it means.

GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks

Posted by CA Varun Gupta

10 January 2026 1367 Views

Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.

Bank Transaction Limits in India For FY 2026-27: With BSBDA and PPF Update!

Posted by Mitali 09 January 2026 4006 Views

Bank Transaction Limits India 2026: Savings Cash Rule, Current, BSBDA Zero Balance, UPI/IMPS/RTGS Caps. Avoid SFT Notices and Penalty.

GSTR-9 Overdue: What is the Real Late Fees Hit?

Posted by Poojitha Raam Vinay

09 January 2026 2110 Views

Missed your GSTR-9 filing deadline? Discover if late submission is still possible and the exact late fees.

New Gold Limits at Home as per IT Act 2025: Inheritance beyond Then be Ready Raid is Coming!

Posted by Mitali 09 January 2026 14240 Views

How much gold can you legally keep at home? Know CBDT Instruction 1916 safe limits for gold holdings, rules during income-tax raids, disclosure in ITR, and penalties on unexplained gold under Sections 69/69A.

ESOP vs Sweat Equity: What's Right for Your Startup

Posted by Affluence Advisory 09 January 2026 96 Views

ESOP vs Sweat Equity explained for startups: key differences, legal framework, tax impact, dilution effects, and when to choose ESOPs or Sweat Equity to attract, retain and reward talent effectively.