CAclubindia Articles
Why TDS Compliance Has an Auditability Problem And Why Nobody Is Talking About It
A Section 201 notice can expose gaps in your TDS compliance - ERPs record outcomes, not decisions. Discover why reconstructing "why" behind deductions is costly, and how capturing decision logic at payment time makes compliance provable, audit-ready and notice-proof.
India Buyback Tax Changes: Promoter Penalty & New Capital Gains
Understand India's 2026 buyback tax changes. Navigate the 'Promoter Penalty' and new capital gains framework for strategic shareholder distributions.
Section 8 Company Strike-Off: Legal Routes & Pitfalls
Learn why direct strike-off isn't possible for Section 8 companies and explore the legal routes for closure: conversion or voluntary winding up. Avoid pitfalls....
Corporate Laws (Amendment) Bill 2026: CFOs & Directors Face Increased Accountability on Cost Audit
Explore the key amendments to Section 148 under the Corporate Laws (Amendment) Bill 2026, highlighting increased accountability for CFOs, MDs, and WTDs in cost records and audit, introduction of cost accounting standards, and enhanced governance over cost data for better policy decision-making.
PAN Application Using New Forms as per Income-Tax Rules 2026
The new PAN application system effective April 1, 2026 introduces Forms 93-96, replacing Forms 49A/49AA. Learn applicant categories, key rule changes, documentation requirements, and updated PAN correction forms.
Section 378 Income Tax Act 2025: Assessee Relief Guide
20 April 2026
1419 Views
Understand Section 378 of the Income Tax Act, 2025. Learn how assessees can seek revision of orders and gain relief under this beneficial provision.
Sections 263 & 377 Income Tax: Reply, Remedies & Mitigation
18 April 2026
1303 Views
Understand notices under Income Tax Sections 263 & 377. Learn about the revisional authority's powers, assessee remedies, and mitigation strategies.
A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026
Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.
Cess Credit Refund for Exports: Gujarat HC Ruling
16 April 2026
184 Views
Learn how the Gujarat High Court ruled on Compensation Cess credit refunds for exports, ensuring tax neutrality and seamless credit flow under GST.
Loan Waiver Taxability: Interest vs. Principal Explained
Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.
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