CAclubindia Articles

Presumptive Taxation Limit for AY 2026-27

Posted by Ishwarya Keerthi B 07 May 2026 10031 Views

Understand presumptive taxation for AY 2026–27 under Sections 44AD, 44ADA, and 44AE. Learn turnover limits, eligibility, digital transaction benefits, tax rates, audit exemptions and key compliance rules for small businesses, professionals, and transporters.

CA Final AFM May 2026 Paper Analysis: Students Call It One of the Toughest Papers in Recent Years

Posted by Poojitha Raam Vinay

07 May 2026 8250 Views

ICAI CA Final AFM May 2026 paper surprised students with difficult MCQs, conceptual numericals, and heavy application-based questions. Read complete paper analysis, student reactions, difficulty level and re-exam updates.

M&A Approach: Strategies for Successful Deals

Posted by CA Ruby Bansal 07 May 2026 164 Views

Mergers and acquisitions don't get easie,they get faster. The pressure to consolidate, pivot, or shed non-core assets never really lets up. And yet most transac...

How to File ITR-4 Online in 2026: Step-by-Step Guide to Mandatory Investment Disclosures

Posted by CA Umesh Kumar Jethani 07 May 2026 562 Views

CBDT has introduced mandatory investment disclosure in ITR-4 for AY 2026-27. Learn how small businesses, freelancers, and professionals can file ITR-4 online, report investments, avoid penalties and comply with the latest presumptive taxation rules.

Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact and Filing Strategy

Posted by CA Varun Gupta

07 May 2026 97 Views

Learn about the extended deadline for filing delayed GSTAT appeals under GST. Understand Notification S.O. 4220(E), the special filing window up to 30.06.2026, limitation rules, pre-deposit requirements, filing procedure and key compliance steps for pending GST Appellate Tribunal appeals.

TDS Rate Chart For Tax Year 2026-27: With Revised Section Codes in Challans

Posted by Mitali 06 May 2026 52787 Views

Income Tax from 1 April 2026 simplifies TDS/TCS by consolidating sections 392-402. Check updated section codes, TDS rates, thresholds & compliance rules for AY 2026-27.

E-Pay Tax: How to Deposit TDS under the Income Tax Act 2025?

Posted by Chaitra Seetharam 06 May 2026 3759 Views

E-Pay Tax under Income Tax Act 2025 explained - Before you deposit April 2026 TDS, every taxpayer should check what the new e-pay tax rules mean for you.

Bail Under GST: When Economic Offences Reshape The Boundaries Of Liberty

Posted by Raj Jaggi

06 May 2026 91 Views

Explore how bail law under GST balances personal liberty with collective justice. This article analyzes evolving judicial trends, key High Court rulings and the growing seriousness of economic offences like fake invoicing and ITC fraud in India's legal framework.

What's Driving the Global AI Regulation and Tax Debate Right Now?

Posted by Dr. Anil Gupta 06 May 2026 117 Views

Stay ahead of evolving AI regulations and taxation challenges. Learn how global compliance, cross-border rules, and emerging tax frameworks impact AI-driven businesses and revenue.

GST Registration Online: Apply for Your GST Number in India

Posted by Legal Dev 06 May 2026 204 Views

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.