CAclubindia Articles

Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

Posted by Raj Jaggi

23 January 2026 1022 Views

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.

Senior Tax Hacks: Skip ITR for AY 2026-27

Posted by Mitali

21 January 2026 644 Views

Discover how seniors can avoid ITR filing for AY 2026-27. Learn about the new ₹4 lakh exemption limit and special rules for over 75s.

What is an EPIC Number? Your Voter ID Explained

Posted by Chaitra Seetharam 21 January 2026 1155 Views

Discover what an EPIC Number is on your Voter ID card. Learn its purpose, how to find it easily, and its importance for elections and identity verification.

MGT-7A Applicability: Revised Small Company Rules Explained

Posted by CS Divesh Goyal 22 January 2026 429 Views

Understand if your company needs to file MGT-7A or MGT-7 with revised small company criteria effective Dec 1, 2025. Get clarity on FY 2024-25 filings.

GST E-Way Bill: When Trains Move, But Bills Don't

Posted by Raj Jaggi

22 January 2026 219 Views

Understand why e-Way Bills aren't always needed for metro train movements under GST. Learn about leasing, supply nature, and CBIC clarifications.

Rs 10,000 Penalty for E-Form Tick-Box Error: PCS Liability

Posted by CS Divesh Goyal 21 January 2026 703 Views

Discover how a simple tick-box error in e-form filing can lead to a Rs 10,000 penalty for PCS and companies. Learn key lessons for professionals.

Pensioner Tax Rates AY 2026-27: New vs Old Regime

Posted by Mitali

20 January 2026 10870 Views

Understand pensioner tax rates for AY 2026-27. Compare new and old tax regimes, Section 87A rebate limits, and advance tax rules for UK pensioners.

GST on Professional Programme Fees: Student vs Member

Posted by Raj Jaggi

21 January 2026 313 Views

Understand GST on participation fees for professional programmes. Learn the crucial difference between student and member perspectives under GST law.

2026 Tax Resolutions: GST & Income Tax Compliance

Posted by CA Umesh Sharma 20 January 2026 1852 Views

Navigate 2026 tax season with confidence! Discover essential GST and Income Tax resolutions for timely filing, ITC claims, and avoiding penalties. Get compliant now!