CAclubindia Articles

SEBI Quarterly Compliances for Listed Companies under LODR Regulations

Posted by Affluence Advisory 23 April 2026 204 Views

SEBI LODR quarterly compliance guide covering trading window closure, shareholding pattern, RTA certificate, corporate governance filings and financial disclosures for listed companies in India.

Income Tax Bank Balance Disclosure Rules in ITR-4 For AY 2026-27

Posted by Mitali 22 April 2026 24658 Views

New Income Tax rule 2026: Mismatch in bank balance disclosure for FY 2025-26 can attract penalty. Know the rules before you file.

Pensioner ITR For AY 2026-27: Who Qualifies For Exemption?

Posted by Poojitha Raam Vinay

22 April 2026 52283 Views

Complete guide for senior citizens on ITR filing for AY 2026-27, including Section 194P exemption, tax slabs, deductions and when pensioners can skip filing returns.

Scrap, Supply and Substance: Understanding GST in Job Work Transactions

Posted by Raj Jaggi

22 April 2026 410 Views

Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.

Dormant Company in India: Legal Framework, Procedure and Compliances

Posted by CS Deepak Sharma 22 April 2026 355 Views

Comprehensive guide on Section 455 of the Companies Act, 2013 covering Dormant Company status, eligibility, benefits, compliance requirements, application process and the latest CCFS-2026 scheme updates.

Interest Cost: The Next Big Evolution in GST

Posted by Vivek Jalan 22 April 2026 180 Views

Learn about the latest GST changes effective March 2026, including the revised interest calculation formula on delayed tax payments, auto-population of liability in GSTR-3B based on document date and interest recovery through GSTR-10

Form MSME-1 Filing: What Every Company Must Know

Posted by CS Divesh Goyal 21 April 2026 2022 Views

A clear and practical guide to Form MSME-1 under the Companies Act, explaining who must file, due dates, the 45-day payment rule, reporting requirements, common misconceptions and penalties for delayed or non-compliance.

The Art Of Restraint In Tax Litigation: Lessons From The Supreme Court

Posted by Raj Jaggi

21 April 2026 126 Views

A detailed analysis of the evolving mindset in Indian tax litigation, highlighting the shift from routine appeals to responsible, policy-driven decision-making. Explains the Supreme Court's stance on monetary thresholds, reduced litigation and the importance of restraint in pursuing low-value disputes.

Protect Your Property: Avoid Costly Mistakes and Ensure Long-Term Financial Security

Posted by Ashok Kakkar 21 April 2026 876 Views

A practical guide to financial awareness and asset protection, covering common mistakes, estate planning, insurance, documentation and smart safeguards to secure wealth and ensure long-term financial stability.

TDS under IT Act 2025: New Sections, Same Rates, Zero Confusion

Posted by CA Umesh Sharma 21 April 2026 3888 Views

Explore key TDS changes under the Income Tax Act, 2025 effective April 1, 2026. Learn about new sections, forms, and compliance steps for a smooth transition.