CAclubindia Articles

GST Refunds: Reasserting Rights Beyond Limitation Periods

Posted by Raj Jaggi

29 April 2026 302 Views

Understand how GST refunds for unutilised ITC are protected from retrospective limitation changes. Learn about substantive rights and fairness in tax law.

Cyprus Holding Companies: Resilient & Tax-Advantaged in 2026

Posted by Dr. Anil Gupta 01 May 2026 94 Views

Discover how Cyprus holding companies remain resilient post-2026 tax reforms. Learn about new advantages, unchanged benefits, and practical advice for investors.

RSU Sale Proceeds & LRS: Understanding FEMA Position Post Updated Overseas Investment Rules

Posted by CA Aishwariya K Rajagopal 29 April 2026 1118 Views

Understand how RSU sale proceeds in foreign currency are treated under FEMA for Indian residents. This guide clarises why the Liberalised Remittance Scheme (LRS) does not apply, explains the distinction between remittance and realisation, and outlines key rules on overseas portfolio investment (OPI), reinvestment, repatriation, and tax compliance.

ESOP Tax Relief for Startup Employees: Defer Your Tax

Posted by Affluence Advisory 29 April 2026 228 Views

Discover ESOP tax deferral benefits for eligible startup employees in India. Understand how to postpone perquisite tax and manage your equity.

GST Consolidated Show Cause Notices: Structure vs. Flexibility

Posted by Raj Jaggi

28 April 2026 158 Views

Explore the legal debate on consolidated GST show cause notices covering multiple years. Understand the Bombay High Court's stance and the call for a Larger Bench.

Salary Quarterly TDS Reporting: New Rules For FY 2026-27

Posted by Poojitha Raam Vinay 27 April 2026 12513 Views

From 1st April 2026, the Income Tax Act, 2025 replaces the 1961 Act for new transactions, bringing major changes to TDS/TCS compliance. Learn Form 138 filing rules, due dates, penalties and transition guidelines for FY 2026-27.

Property Purchase from NRI in April 2026: TDS Deduction Rules on Rs 25 Lakh

Posted by Chaitra Seetharam 27 April 2026 8072 Views

NRI property purchase TDS rules in 2026. Know how much tax to deduct on Rs. 25 lakh transactions

Importance of 30th April for TDS on payment to Partners

Posted by CA Umesh Sharma 28 April 2026 3843 Views

Understand Section 194T of the Income-tax Act, 1961 for partnership firms, applicability, TDS rates, Rs 20,000 threshold, April 30 deadline and penalties for non-compliance in FY 2025-26.

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

Posted by Raj Jaggi

27 April 2026 444 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.