CAclubindia Articles

Form 121 Income Tax: New Single TDS Declaration for All Eligible Taxpayers 2026

Posted by Mitali online

29 August 2026 75719 Views

Form 121 income tax replaces 15G and 15H for all taxpayers. Know who can file, how to submit and save tax now.

GST Mobilisation Advances: Liability Today, Supply Later

Posted by Raj Jaggi

26 February 2026 186 Views

Understand GST on mobilisation advances in long-term contracts. Learn about liability, documentation, and timing to ensure compliance and protect cash flow.

Locked GSTR-3B: ECRS & RCM Validation Changes GST

Posted by Ram Avtar Singh 26 February 2026 6751 Views

GSTR-3B is now locked. Learn how ECRS & RCM validation impacts GST compliance and what CFOs must do to prepare for system-enforced controls.

TDS Rules on Cash Withdrawals 2026: With New TDS Section and Codes

Posted by Poojitha Raam Vinay 11 September 2026 449762 Views

Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions...

MCA Scheme to Waive Additional Fees 2026

Posted by efiletax 25 February 2026 4984 Views

The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.

Advance Payments & Export of Services: Section 2(6) IGST Act

Posted by Raj Jaggi

25 February 2026 197 Views

Understand when advance payments for services qualify as exports under Section 2(6) of the IGST Act. Learn about FEMA regulations and time of supply rules.

List Of High-Value Transactions Under New Section 508: Starting From April 2026

Posted by Mitali online

24 February 2026 2093 Views

Section 508 replaces 285BA starting from April 2026. Check the new SFT limits for cash deposits, credit cards, property, insurance and investments.

Agricultural Land to Layout Development: Capital Gain, Business Income & GST Explained

Posted by efiletax 25 February 2026 1009 Views

Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.

Withdraw from GST Rule 14A: Your Options Explained

Posted by Mitali online

24 February 2026 2066 Views

Learn how to withdraw from the GST Simplified Registration Scheme (Rule 14A) via the GST portal. Find out eligibility, requirements, and the application process.