CAclubindia Articles

Savings Bank Account Limit As Per New Income Tax Rules 2026

Posted by Poojitha Raam Vinay 22 May 2026 403253 Views

Stay compliant with the new Income Tax framework for 2026. Learn how the revised Rs 10 lakh annual cash deposit limit, updated PAN requirements, SFT reporting rules, and TDS provisions impact your savings account transactions, cash handling, and tax filings in India.

How RBI Plans to Stop Digital Fraud in India with New Rule 2026?

Posted by Mitali

17 April 2026 1593 Views

RBI's April 9, 2026 discussion paper proposes major UPI safeguards, including a 1-hour lag for high-value P2P transfers, trusted-person authentication, a Rs 25 lakh annual credit cap, and a kill switch, aimed at curbing digital payment fraud.

Why TDS Compliance Has an Auditability Problem And Why Nobody Is Talking About It

Posted by Shobhit Jain 30 April 2026 1955 Views

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

Posted by Affluence Advisory 20 April 2026 259 Views

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

Posted by CS Divesh Goyal 17 April 2026 424 Views

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

Posted by CMA Navneet Kr Jain 17 April 2026 4276 Views

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

Posted by Chaitra Seetharam 16 April 2026 6131 Views

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

Posted by CA Varun Gupta

20 April 2026 1420 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 1420 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.