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CAclubindia Articles


Beyond the Numbers: Evaluating Earnings Quality vs Reported Profits

Posted by Archita Jain 06 April 2026 95 Views

Explore the concept of earnings quality and why reported profits alone are not enough for business valuation. Learn how cash flows, accruals, governance and regulatory frameworks in India shape reliable financial analysis and investment decisions.



180 Days and the Interest Controversy: From date of availment or 181st day?

Posted by Raj Jaggipro badge 06 April 2026 541 Views

The 180-day payment condition under Section 16(2) of the CGST Act mandates reversal of Input Tax Credit (ITC) with interest if supplier payments are delayed. Learn its scope, Rule 37 mechanism, interest implications and practical compliance strategies.



Advances Audit in Bank Branch - What the Regulations Say That Practice Often Misses

Posted by CA Pardeep Tayal 06 April 2026 791 Views

A practical guide to bank branch audit of advances under RBI IRAC 2025 and ICAI Guidance Note 2026. Learn key NPA classification rules, CBS manipulation risks, provisioning triggers and critical audit red flags every auditor must check.



Understanding Transitional Provisions to Income Tax Act 2025 (ITA25) from Income Tax Act 1961 (ITA61)

Posted by Vivek Jalan 06 April 2026 257 Views

A complete guide to the transition from the Income Tax Act, 1961 to the Income Tax Act, 2025 effective 1 April 2026. Understand key compliance changes, TDS/TCS timelines, return filing rules, carry-forward provisions and critical action points for taxpayers.



Public Provident Fund Scheme 2026: Turn 1.5 Lakh a Year into 66.58 Lakh

Posted by Mitali 04 April 2026 49391 Views

Build a secure, tax-free corpus with PPF, enjoy government-backed safety, 7.1% interest, ₹1.5 lakh yearly investment benefits and long-term wealth creation up to ₹66.58 lakh with compounding.



Fee Collection Vs Service Supply: A GST Conundrum

Posted by Raj Jaggipro badge 04 April 2026 333 Views

When centralised fee collection meets decentralised training, GST raises a key question, who is the real supplier? Explore supplier identification, invoicing and ITC implications in this practical analysis.



Calibrated Capital: Decoding India's FDI Policy Shift

Posted by Affluence Advisory 04 April 2026 189 Views

India’s Press Note 2 (2026) revamps FDI rules for land-bordering countries, introducing a 10% beneficial ownership threshold, easing restrictions and enabling faster approvals while safeguarding national security.



Finalization of books under GST in March-April 2026 in light of Recent Developments

Posted by Vivek Jalan 04 April 2026 535 Views

GST books closure for March-April 2026 gains critical importance with GST 2.0 implementation. Explore key compliance checks including vendor KYC, ITC reconciliation, credit notes, GST rates, POS rules and refund strategies in this practical guide.



Revised Late Payment Charges on SBI Credit Card From 1st May 2026

Posted by Arnavraj 03 April 2026 104 Views

Starting from 1st May 2026, the Late Payment Charges on SBI Credit Card will going to be revised and cardholder are required to stay informed and manage your pa...



Major Relief in Tax on Unexplained Income: From Heavy Tax to a Balanced Approach

Posted by Chaitra Seetharam 03 April 2026 2201 Views

Finance Bill 2026 revamps taxation of unexplained income, cutting rates from 78% to ~39% while imposing stricter penalties up to 200%, promoting voluntary compliance and updated return benefits.




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