CAclubindia Articles

Whether TDS payments are more Tedious or Easy under the new Act

Posted by CA Umesh Sharma 12 May 2026 445 Views

Income Tax Act 2025 introduces Single Challan facility for TDS payments from April 2026. Learn new Section 393 codes, updated TDS rates, compliance rules and how taxpayers can avoid payment errors under the new system.

From Survival to Stability in Microfinance

Posted by Affluence Advisory 12 May 2026 197 Views

India's microfinance sector is showing strong signs of recovery as asset quality improves, collections stabilise, and leading MFIs return to growth mode. Discover how disciplined lending, stronger risk management, and rising borrower demand are reshaping the future of microfinance in 2026.

TDS on Commission: Transition from Section 194H to Section 393 in 2026

Posted by Rahul Ghosh 11 May 2026 4074 Views

Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.

When Statutory Regulation Is Treated As A Taxable Service: The Constitutional Limits Of GST

Posted by Raj Jaggi

11 May 2026 194 Views

Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.

External Commercial Borrowing (ECB): A Strategic Gateway to Global Capital

Posted by Affluence Advisory 11 May 2026 113 Views

ECB Explained: Discover how Indian companies borrow from foreign lenders, RBI's ECB framework, maturity rules, permitted uses, forex risks and key benefits of overseas borrowing.

ITA 2025: Can Mere Suspicion Trigger Seizure? Karnataka HC's Xiaomi Verdict Explained

Posted by Vivek Jalan 11 May 2026 709 Views

Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.

When the Supplier's Default is the Recipient's Lose of GST ITC

Posted by Bimal Jain 09 May 2026 395 Views

Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.

Beyond the Books: How the DPDP Act is Reshaping the CA Profession

Posted by Niyati 09 May 2026 454 Views

Understand how the DPDP Act is reshaping the CA profession in India. Learn about compliance obligations, client data handling, consent management, data breach reporting, AI usage and SOP requirements for CA firms and finance professionals.

Personal Hearing Cannot Be Waived by a Click: Gujarat HC Reaffirms Natural Justice Under GST

Posted by Leena Rachh

09 May 2026 104 Views

The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.

SEBI's Evolving FPI Framework: ODI Reforms, Derivative Restrictions, and the Road Ahead

Posted by Affluence Advisory 09 May 2026 220 Views

Securities and Exchange Board of India's 2025 FPI reforms introduce strict ODI disclosure norms, derivative restrictions, and the new SWAGAT-FI framework to boost transparency, curb regulatory arbitrage and attract trusted long-term foreign capital into India.