CAclubindia Articles

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

Posted by Vivek Jalan 16 April 2026 7389 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 1145 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 1754 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 648 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.

RBI NBFC Exemption: Boost for Specialized Lenders?

Posted by Affluence Advisory 15 April 2026 126 Views

Discover how RBI's NBFC exemption for smaller lenders could unlock innovation, reduce compliance, and reshape India's credit landscape. Learn more!

Important things to know about New Income Tax Act 2026 Transition

Posted by CA Umesh Sharma 15 April 2026 1060 Views

India's new Income Tax framework from April 1, 2026 simplifies laws with fewer sections, unified forms, and revised timelines. Explore key procedural changes, ITR filing rules and compliance updates taxpayers must know.

Trademark Law: Protect Your Brand Globally

Posted by CS Mayur Mazumdar 13 April 2026 176 Views

Understand trademark law, its historical evolution, types of marks, and the registration process. Protect your brand identity and ensure compliance.

Form 10A Delay Relief: PCIT/CIT is Competent Authority

Posted by CA Varun Gupta

15 April 2026 1833 Views

CBDT clarifies PCIT/CIT as competent authority for Form 10A delay condonation. Learn about the process and its impact on charitable trusts.

TDS on Interest Paid by Co-operative Banks to Societies

Posted by K.V. Radhakrishnan 13 April 2026 460 Views

Understand TDS liability for co-operative banks paying interest to co-operative societies. Learn about exemptions, amendments, and new provisos.

How to Check If Your Vendors Are Registered Under MSME

Posted by CS Divesh Goyal 13 April 2026 2530 Views

Understand MSME vendor compliance under the MSMED Act, covering 45-day payment rules, MSME-1 filing, interest liability, and practical verification methods using Udyam certificates, vendor communication and a structured MSME register.