CAclubindia Articles

Tax Rates For Senior Citizens AY 2026-27: Tax-Free Secrets Revealed

Posted by Mitali 16 January 2026 27479 Views

Senior citizen income tax guide for FY 2025-26 explaining age categories, ITR filing rules, tax regimes, slabs, rebates, special incomes, TDS reliefs and exemptions.

When Simplicity Learned To Sing - Lata Mangeshkar Ji & Anand Bakshi Ji - Part IV

Posted by Raj Jaggi

16 January 2026 97 Views

Explore the timeless magic of Lata Mangeshkar Ji and Anand Bakshi Ji's collaboration, where simple, heartfelt lyrics transform everyday emotions into eternal songs. Discover how her soulful voice and his relatable poetry created melodies that continue to resonate across generations.

The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible

Posted by Hrishikesh H 16 January 2026 194 Views

Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.

NEFT Limit Per Day in 2025: Complete Guide to Transaction Caps

Posted by Chaitra Seetharam 16 January 2026 11 Views

NEFT Limit Per Day in 2025: Complete Guide to Transaction Caps

From Scrutiny To Closure - The Form ASMT-12 Story Under GST

Posted by Raj Jaggi

16 January 2026 326 Views

Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.

Specified Premises under GST for Hotels: Annexure VII, VIII & IX, Timelines and Rates

Posted by CA Varun Gupta

16 January 2026 3109 Views

GSTN Advisory dated 04.01.2026 enables online opt-in/opt-out declaration of hotel "Specified Premises" on GST Portal under Notification 05/2025-CTR. Explains Annexure VII, VIII & IX, timelines, portal process, and impact on GST rates - 18% with ITC vs 5% without ITC for restaurant services.

How to Conduct Risk Assessment for Audits Like a Pro

Posted by CA Tushar Makkar 16 January 2026 148 Views

Audit risk assessment explained with Indian examples under SA 315 (ICAI). Learn inherent, control and detection risks, practical audit steps, common mistakes and how CA articleship students can identify fraud and errors effectively.

Engagement of Limited Liability Partnerships in NBFC Activities: Current Legal Landscape in India

Posted by Affluence Advisory 16 January 2026 141 Views

Can LLPs operate as NBFCs in India? This article examines the regulatory mismatch between the LLP Act and RBI framework, explains why LLPs are excluded from NBFC registration, RBI’s position, and the way forward for entrepreneurs entering the financial services sector.