CAclubindia Articles

Section 185 of Companies Act 2013: Restrictions on Director Loans

Posted by Mitali 10 February 2026 15 Views

Section 185 of Companies Act 2013 governs loans to directors, restricting direct/indirect financial assistance.

Finance Bill 2026: NCCD on Tobacco & STT on Derivatives

Posted by Raj Jaggi 10 February 2026 428 Views

Discover how Finance Bill 2026 recalibrates NCCD on tobacco and STT on derivatives, enhancing clarity and moderating speculative trading. Learn the impact.

Educational Seminar Costs: Charitable Institutions' Main Object

Posted by Vivek Jalan 10 February 2026 171 Views

Discover if expenditure on educational seminars by charitable institutions is allowable. Learn about the 'Charitable Institutions' main object' and tax implications.

CA Career Paths: Beyond Audit to Exciting Roles

Posted by OneShotCA 10 February 2026 317 Views

Discover exciting CA career paths beyond audit! Explore investment banking, corporate finance, fintech, consulting & more. Find your dream role.

Section 144C Time-Limit Clarified: Draft vs Final Order

Posted by Poojitha Raam Vinay

09 February 2026 1744 Views

Understand the crucial Section 144C time-limit clarification for draft vs final assessment orders. Learn how this impacts your tax assessments.

Finance Bill 2026: Tax Relief & PAN Reporting Updates

Posted by Raj Jaggi 09 February 2026 578 Views

Discover Finance Bill 2026 changes: relief for builders on unsold property, clarity on home loan interest, and expanded PAN reporting. Learn more!

Accounting's Vital Role in the Power Sector

Posted by Sanket 09 February 2026 228 Views

Discover how accounting ensures financial integrity, regulatory compliance, and efficient operations in the power sector. Learn about its crucial, often unseen, contribution.

Background Screening Payments: Not FTS or Royalty

Posted by Vivek Jalan 09 February 2026 110 Views

Discover why payments for background screening and investigation services are neither Fees for Technical Services (FTS) nor royalty, based on a key legal ruling.

Discounts & Incentives Not Unexplained Cash Credits

Posted by Vivek Jalan 09 February 2026 101 Views

Learn how ITAT Chennai ruled that discounts and incentives, when properly explained and offered to tax, are not unexplained cash credits under Section 68.