CAclubindia Articles

Financial Bill 2026: Income Tax Rates Explained

Posted by Mitali

01 February 2026 707 Views

Understand the income tax rates for assessment year 2026-27 as per the Financial Bill 2026. No changes proposed to existing tax rates.

Online Condonation of Delay for Form 9A, Form 10, Form 10B & Form 10BB: Portal Process, Rules and Key Pitfalls

Posted by CA Varun Gupta

06 February 2026 1219 Views

The Income-tax Department has enabled an online Condonation Request module for statutory forms like Form 9A, 10, 10B and 10BB. This guide explains the legal framework, step-by-step portal process, authority limits, documentation checklist and key reasons applications get rejected.

Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law

Posted by Raj Jaggi

02 February 2026 644 Views

When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.

Income Tax Rebate FY 2025-26: Rules & New Regime

Posted by CS Lalit Rajput 01 February 2026 1567 Views

Understand income tax rebate rules for FY 2025-26 (AY 2026-27). Discover Section 87A benefits under new and old tax regimes. Learn eligibility and expert expectations.

No More Forced ITC Order: New Rules from Jan 2026

Posted by Divisha 31 January 2026 10743 Views

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.

GSTR-3B Interest Changes: Cash Ledger Balance from Jan 2026

Posted by Atharv 31 January 2026 579 Views

Understand new GSTR-3B interest rules from Jan 2026. Learn how cash ledger balance affects interest calculation and where to find it on your return.

GST on Unauthorised Occupation Post-Termination & Insolvency

Posted by Raj Jaggi

31 January 2026 109 Views

Understand GST implications for unauthorised occupation after agreement termination and insolvency. Learn about invoicing, supply, and NCLT claims.

GSTR-3B Auto-Adds Interest for Late Invoices

Posted by Mitali

31 January 2026 824 Views

GSTR-3B now auto-calculates interest on delayed invoices from previous periods. Learn how this impacts your filing and tax liability from January 2026.

Director Loans: Companies Act vs Income Tax Act Explained

Posted by Marimganti Tarun B.com,FCMA 31 January 2026 1324 Views

Understand the complex interplay between the Companies Act 2013 and Income Tax Act 1961 regarding director loans in India. Learn about compliance and tax implications.

Mastery Through Simplicity: 100 Articles On Law, Life & Practice

Posted by Raj Jaggi

31 January 2026 137 Views

Discover how true mastery in law, practice, and life is achieved through simplicity, not complexity. Learn from 100 articles on clarity and understanding.