CAclubindia Articles

Section 8 & 9 IBC: Operational Creditor's CIRP Guide

Posted by Priyanshi Garg 06 July 2026 108 Views

Learn about Section 8 & 9 of the IBC for operational creditors, including procedure, pitfalls, and 2026 amendments. Ensure your CIRP application succeeds.

TDS on Partner Payments: Section 393(3) vs 194T

Posted by CA. Keshav Kumar 06 July 2026 4887 Views

Understand TDS on partner remuneration & interest under the Income Tax Act, 2025 (Sec 393(3)) vs 194T. Learn about the transition & compliance.

Rule 46A: Admitting Additional Evidence in Appeals

Posted by CA Neeraj Tyagi 06 July 2026 79 Views

Master Rule 46A for appeals. Learn how to effectively submit additional evidence and avoid common pitfalls for a stronger case.

Form 138: Filing, Due Dates & Process for TY 2026-27

Posted by Ishwarya Keerthi B 04 July 2026 4283 Views

Understand Form 138, the new TDS statement for salaries replacing Form 24Q. Learn applicability, due dates, and the filing process for Tax Year 2026-27.

How Banks Assess Business Working Capital: A Banker's Guide

Posted by Ashok Kakkar 04 July 2026 179 Views

Discover how banks assess your business's working capital needs. Learn about operating cycles, financial ratios, CMA data, and what banks look for.

Lower TDS Certificate for NRI Payments: Forms 128 & 129

Posted by CA Varun Gupta 04 July 2026 545 Views

Understand lower/nil TDS certificates for NRI payments. Learn about Form 128, Form 129, PAN requirements, procedures, and benefits to avoid excess tax deduction.

Fast Track Merger 2.0: Faster Startup Restructuring

Posted by Priyanshi Garg 04 July 2026 91 Views

Discover how the September 2025 Fast Track Merger amendment accelerates startup restructuring, including new eligibility for companies with debt and subsidiaries.

RBI Grade B Prep for CA & CS Pros: Your Guide

Posted by Niyati 03 July 2026 249 Views

CA & CS professionals: Discover how your qualifications meet RBI Grade B eligibility and get a tailored prep guide focusing on strengths and weaknesses.

July 2026 Due Dates: GST, Income Tax & More Deadlines

Posted by CS Divesh Goyal 03 July 2026 281 Views

Don't miss crucial July 2026 deadlines! Find all GST, Income Tax, FEMA, PF, ESI & Companies Act filing dates. Stay compliant and avoid penalties.

Ind AS 118: Understanding Management-Defined Performance Measures

Posted by Vishal Jain 03 July 2026 96 Views

Discover Management-Defined Performance Measures (MDPBs) under Ind AS 118. Learn what they are, why they matter, and how to disclose them for better financial reporting.