CAclubindia Articles

ROC Penalizes for Clerical Error in Annual Return Filing: Key Compliance Lesson Under Companies Act, 2013

Posted by CS Mayur Mazumdar 15 January 2026 1047 Views

ROC Delhi imposed penalties on Panacea Life Sciences Ltd and its directors for failing to disclose a director’s change in designation in MGT-7. The adjudication highlights strict MCA enforcement, applicability of Sections 92, 450 and 446B, and the risks of even clerical compliance lapses under the Companies Act, 2013.

Bank Account Limits in India 2026: Rules Decoded

Posted by Mitali

13 January 2026 13670 Views

Bank Limits 2026: Avoid 2026 tax notices! Savings, Current cash rules, TDS, Foreign or domestic reporting, digital limits. Stay penalty-free with this full breakdown!

Union Budget 2026: Date, Time & Key Expectations

Posted by Chaitra Seetharam 13 January 2026 515 Views

Discover the Union Budget 2026 date, time, and key expectations. Get insights into India's fiscal roadmap for growth and development.

RSU Tax Filing: Key Pointers for Tax Professionals

Posted by CA Aishwariya K Rajagopal 14 January 2026 315 Views

Navigate RSU tax filings with confidence. Discover essential insights on benefit history, cost of acquisition, foreign asset disclosure, and sell-to-cover transactions.

Section 10(10AA) Explained: Claiming Refund of Leave Encashment Tax Paid Before 1st April 2023

Posted by CA Varun Gupta

14 January 2026 2143 Views

Bank employees and PSU retirees can claim up to Rs 25 lakh tax exemption on leave encashment under Section 10(10AA). This article explains the revised limit, CBDT notifications, judicial views for pre-01.04.2023 cases, and practical refund options such as rectification, appeal, and condonation.

ITC on Independent Hotel Feeders: Essential Infrastructure

Posted by Raj Jaggi

13 January 2026 198 Views

Understand why Input Tax Credit (ITC) is admissible for independent feeder infrastructure in hotels, crucial for operational continuity and guest experience.