CAclubindia Articles

Old Regime vs. New Tax Regime: Should Your Clients Still Invest in LIC?

Posted by Raj 08 April 2026 190 Views

Traditional life insurance remains a reliable debt allocation tool even under the new tax regime. Discover why LIC Jeevan Umang leads with tax-free returns, sovereign guarantee and stable long-term wealth creation for Indian investors and CA clients.

ATM Withdrawal Limits and Charges: Rules Changed From April 2026

Posted by Chaitra Seetharam 07 April 2026 12821 Views

Stay updated on India's latest ATM rules effective April 1, 2026. Learn about revised withdrawal limits, increased transaction charges, UPI cash withdrawals counting toward free limits and smart tips to avoid extra fees.

TDS on Property from 1st April 2026: Form 141 Replaces 26QB - Complete Guide

Posted by CA Varun Gupta

07 April 2026 40172 Views

Effective 1 April 2026, the TDS compliance framework for immovable property shifts from Form 26QB to Form No. 141, with Form 132 replacing Form 16B.

From Swiggy Sales to POS Data: How Tax Authorities Are Tracking B2C Businesses

Posted by Vivek Jalan 07 April 2026 327 Views

Income Tax Department flags Rs 408 crore suppressed sales in restaurants, signaling stricter data-driven scrutiny across B2C sectors. Experts advise proactive reconciliation, transparent reporting and compliance amid rising GST-IT integration and new SFT rules from April 2026.

ITAT Chandigarh: Section 50C Not Applicable on Transfer of LOIs in Land Acquisition Cases

Posted by CHANDNI JAIN 07 April 2026 351 Views

ITAT Chandigarh rules that Letters of Intent (LOIs) from compulsory land acquisition are not ‘land or building’ under Section 50C, disallowing substitution of sale value with stamp duty valuation for capital gains computation.

Success That Sustains: The Power Of A Balanced Life

Posted by Raj Jaggi

07 April 2026 146 Views

Discover the power of the 8-8-8 rule in redefining success beyond relentless hustle. Learn how GST professionals can achieve balance through focused work, quality sleep, and meaningful personal time without compromising productivity or well-being.

TDS & TCS Rate Chart for FY 2026-27: Updated Rates, Thresholds & New vs Old Sections

Posted by CA Piyush Agarwal 06 April 2026 17083 Views

Updated TDS & TCS Rate Chart for FY 2026-27 with new vs old sections, rates, thresholds and key provisions effective from 1 April 2026.

Beyond the Numbers: Evaluating Earnings Quality vs Reported Profits

Posted by Archita Jain 06 April 2026 96 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 Jaggi

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.