CAclubindia Articles

Current Account Transaction Limit 2026: With Bank-Wise Threshold and Tax Rules

22 May 2026 9804 Views

Know the current account transaction limits, cash deposit rules, PAN thresholds, SFT reporting, TDS on withdrawals, and Income Tax rules for FY 2026-27. Learn current account cash limits, transfer caps, penalties and tax compliance requirements for businesses in India.

How Certifications Bridge the Gap Between College and Corporate Finance

Posted by Simandhar Education 22 May 2026 69 Views

Learn how CPA, CMA, and ACCA certifications bridge the gap between college education and corporate finance careers with practical skills and credibility.

DRT vs SARFAESI: Understanding India's Banking Recovery Framework

Posted by Ashok Kakkar 22 May 2026 138 Views

Learn the key differences between DRT, SARFAESI, and IBC in India. Understand bank recovery laws, NPAs, secured assets, and insolvency resolution.

Circular Trading, Fake ITC And Penalty Under Section 122 Of The CGST Act

Posted by Raj Jaggi

21 May 2026 6365 Views

The Madras High Court in TVL. Sam Enterprises & Ors. explains how alleged circular trading, fake invoicing, and artificial GST turnover can attract heavy penalties under Section 122 of the CGST Act. Understand the Court's view on proportionality, fake ITC, writ jurisdiction, and statutory appellate remedies in this landmark GST judgment.

Old vs New Tax Regime 2026: What Is the Break-Even Point and How It Determines Your Tax Choice

Posted by Diksha Chawla 21 May 2026 1464 Views

Confused between old vs new tax regime for FY 2026-27? Understand the break-even point, salary-wise deduction limits, tax-saving calculations, and find out which regime is better for salaried professionals in India.

ITR Forms for Senior Citizens in AY 2026-27: Read This Before You Choose

Posted by Poojitha Raam Vinay

21 May 2026 2146 Views

ITR Form for Senior Citizens AY 2026-27- Are you confused about which ITR to choose. Find the right ITR form based on pension, salary, capital gains and other income sources.

GST arrest valid despite non-supply of exact reasons to believe

Posted by Raj Jaggi

21 May 2026 144 Views

Explore how GST litigation is shifting from tax disputes to constitutional questions of arrest, liberty, and procedural fairness. A detailed analysis of the Gujarat High Court ruling in Keyur Jeyendrabhai Patel v. State of Gujarat & Others and its impact on GST arrest powers under Section 69 of the CGST Act.