CAclubindia Articles

Section 378 Income Tax Act 2025: Assessee Relief Guide

Posted by CA Varun Gupta

20 April 2026 1418 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

Posted by CA Varun Gupta

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

Posted by Bimal Jain 16 April 2026 1417 Views

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

Posted by Raj Jaggi

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

Posted by Vivek Jalan 18 April 2026 409 Views

Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.

Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026

Posted by Vivek Jalan 16 April 2026 7365 Views

GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.

Section 403 Explained: Rs 100/Day Late Fee for AOC-4 & MGT-7

Posted by CS Binit Thakur 16 April 2026 1132 Views

Understand Section 403 of the Companies Act, 2013. Learn why a Rs 100 per day late fee applies to AOC-4 and MGT-7 filings after the due date.

Slump Sale India: Section 50B, GST & Tax Guide

Posted by CA Varun Gupta

16 April 2026 1743 Views

Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.

DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal

Posted by CA Varun Gupta

17 April 2026 641 Views

CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.