CAclubindia Articles

TDS on Property from 1st April 2026: Form 141 Replaces 26QB - Complete Guide

Posted by CA Varun Gupta

07 April 2026 42226 Views

Effective 1 April 2026, the TDS compliance framework for immovable property shifts from Form 26QB to Form No. 141, with Form 132 replacing Form 16B.

Income Tax Act 2025 vs 1961: What Actually Changed for Salaried Professionals

Posted by Diksha Chawla 14 April 2026 5702 Views

Understand what really changed with the Income Tax Act 2025, no change in tax rates or slabs, but major updates in structure, section numbers, TDS rules and compliance procedures. Learn how it impacts your July 2026 ITR filing, new forms, Tax Year concept, and what stays the same for salaried taxpayers and professionals.

Navigating the Tax Act 2025 Transition: Key FAQs

Posted by CA Umesh Sharma 08 April 2026 393 Views

Understand the dual track system for the Income Tax Act 2025. Get answers to FAQs on return filing, advance tax, TDS, losses, and credits for a smooth transition.

TDS & TCS Rate Chart for FY 2026-27: Updated Rates, Thresholds & New vs Old Sections

Posted by CA Piyush Agarwal 06 April 2026 18280 Views

Updated TDS & TCS Rate Chart for FY 2026-27 with new vs old sections, rates, thresholds and key provisions effective from 1 April 2026.

180-Day ITC Rule: Availment Date or 181st Day?

Posted by Raj Jaggi

06 April 2026 783 Views

Understand the 180-day ITC rule in GST. Learn when to reverse credit and pay interest, and the implications of payment dates.

Earnings Quality vs Reported Profits: A Deep Dive

Posted by Archita Jain 06 April 2026 221 Views

Go beyond reported profits to evaluate earnings quality. Learn how to assess reliability, sustainability, and transparency for better financial decisions.

Bank Branch Audit: Advances, Regulations & Missed Details

Posted by CA Pardeep Tayal 06 April 2026 992 Views

Discover critical advances audit details banks often miss. Understand RBI regulations, CBS manipulation, and NPA classification nuances for better branch audits.

Public Provident Fund Scheme 2026: Turn 1.5 Lakh a Year into 66.58 Lakh

Posted by Mitali online

04 April 2026 49568 Views

Build a secure, tax-free corpus with PPF, enjoy government-backed safety, 7.1% interest, ₹1.5 lakh yearly investment benefits and long-term wealth creation up to ₹66.58 lakh with compounding.

ITAT Chandigarh: Section 50C Not Applicable on Transfer of LOIs in Land Acquisition Cases

Posted by CHANDNI JAIN 07 April 2026 398 Views

ITAT Chandigarh rules that Letters of Intent (LOIs) from compulsory land acquisition are not ‘land or building’ under Section 50C, disallowing substitution of sale value with stamp duty valuation for capital gains computation.

GST: Fee Collection vs. Service Supply - Who is the Supplier?

Posted by Raj Jaggi

04 April 2026 359 Views

Understand the GST conundrum: Is the entity collecting fees or conducting training the actual service supplier? Explore implications for invoicing & input tax credit.