CAclubindia Articles

When Delay Becomes Deception: The True Reach Of Section 74 Under GST

Posted by Raj Jaggi

27 April 2026 443 Views

GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.

AI Loan Approval in India: CA Perspective

Posted by CA Manish Gugliya 28 April 2026 458 Views

Discover how AI is transforming India's loan approval system. Learn about data points, CA roles, and benefits from a Chartered Accountant's view.

TDS on Audit Fee for FY 2025-26: Provisions at Year-End

Posted by Yogita 25 April 2026 20022 Views

TDS on provision for audit fees is mandatory under Section 194J if fees is above ₹50,000 for FY 2025-26. Know the rate, due date, penalty for non-deduction and the year-end provision rule.

GST Appeals: Pre-Deposit for Penalty & Interest Demands

Posted by Raj Jaggi

25 April 2026 373 Views

Understand GST appeal pre-deposit rules for penalty and interest. Learn about new amendments and their impact on your appeal process.

One Form That Can Replace Senior Citizen ITR in 2026

Posted by Chaitra Seetharam 29 April 2026 35769 Views

No ITR filing for senior citizens - Form 125 under Income Tax Act 2025 makes it possible. Know the eligibility, new changes and important compliance rules.

GST Notice Reply: How to Respond Before It Becomes a Demand

Posted by Hemant Kumar 25 April 2026 2776 Views

Handle GST notices effectively with a clear, timely, and well-documented reply. Learn how to understand notice details, address mismatches, attach proper evidence and avoid common mistakes to resolve issues early and prevent penalties or litigation.

Form 128: New Declaration Form for Applying Lower or Nil Tax Deduction

Posted by Poojitha Raam Vinay 24 April 2026 12403 Views

Form 128 in Income Tax Act 2025 explained. Know lower TDS certificate rules, filing deadlines, required documents and how to avoid excess tax deduction.

India's Online Gaming Revolution: A Complete Guide to the Promotion and Regulation of Online Gaming w.e.f 1st May, 2026

Posted by Bimal Jain 24 April 2026 2295 Views

Comprehensive guide to India's Online Gaming Act 2025 and Rules 2026 covering legal framework, classifications, compliance, penalties and GST impact on gaming businesses and users.

Invalid GST Show Cause Notices: When Vague Notices Fail

Posted by Raj Jaggi

24 April 2026 270 Views

Discover why vague GST show cause notices are invalid and how courts are upholding taxpayer rights against unclear demands. Learn about essential notice requirements.

GST on University Affiliation Fees: Relief or Litigation?

Posted by Vivek Jalan 25 April 2026 178 Views

Explore the ongoing debate on GST applicability to university affiliation fees. Learn about recent court rulings and their implications for educational institutions.