CAclubindia Articles

Form 141 Replaces 26QB, 26QC, 26QD, 26QE: Applicability, Due Dates, Filing Process

Posted by Mitali

11 April 2026 4583 Views

Form No. 141 under Income Tax Act 2025 replaces multiple TDS forms from April 1, 2026. Check eligibility, schedules, due date, filing process and key details.

TDS on Purchase of Property: New Reporting System For Tax Year 2026-27

Posted by Poojitha Raam Vinay 11 April 2026 29648 Views

Learn how TDS on property purchase works under the Income-tax Act, 2025 effective 1 April 2026. Understand Form 141, Section 194-IA applicability, filing steps, due dates, penalties and key compliance rules for buyers.

GST on Expense Reimbursements: Pure Agent vs. Taxable

Posted by CA Varun Gupta

14 April 2026 1245 Views

Understand GST on expense reimbursements. Learn when they are taxable, when they qualify as pure agent disbursements under Rule 33, and how to report them.

CCFS-2026: Companies Compliance Reset Scheme

Posted by CS Binit Thakur 14 April 2026 409 Views

Utilize the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) for a one-time compliance reset. Reduce fees, gain immunity, and regularize filings by July 15, 2026.

TDS Payment Under Income Tax Act 2025: New Process For Generating and Paying Challans

Posted by Mitali

10 April 2026 8432 Views

Learn how to create a TDS challan under the New Income Tax Act 2025 effective from 1 April 2026. Step-by-step guide on selecting the correct tax year, applicable TDS sections, deductee details, and completing online payment seamlessly.

Supreme Court GPU Rules: Trade, Business & Charitable Trusts

Posted by Vivek Jalan 17 April 2026 148 Views

Understand the Supreme Court's landmark ruling on Section 2(15) for GPU charitable trusts. Learn rules on trade, business, and consideration limits.

India's Audit Sovereignty: Big Four vs. Domestic Firms

Posted by CA Ayush Agarwal 13 April 2026 352 Views

India rethinks audit sovereignty, potentially limiting Big Four access to sensitive sectors. Explore reforms boosting domestic firms & data security.

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Posted by Raj Jaggi

10 April 2026 391 Views

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.

CA May 2026: Stop Studying Wrong, Start Scoring Higher

Posted by CA Tushar Makkar 11 April 2026 382 Views

Struggling with CA May 2026 prep? Discover common study mistakes and learn the smart, output-focused strategies toppers use to succeed. Get ahead now!