CAclubindia Articles

Stay, Food and Choice: Where bundling breaks in hospitality

Posted by Raj Jaggi

08 May 2026 116 Views

Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.

194J TDS with New Updates in FY 2026-27: Know The Changes Before Depositing April 26 Amount

Posted by Mitali 08 May 2026 18529 Views

Know section 194J TDS rules with latest updates - rates, new section, codes, thresholds and applicability on professional and technical fees explained simply. ...

The 2026 Direct Tax Transformation: A Strategic Roadmap for India's New Fiscal Era

Posted by Affluence Advisory 08 May 2026 173 Views

Explore the biggest financial and tax reforms under the IT Act, 2025 from the new Tax Year system and revised tax slabs to NBFC TDS rules, Digital Rupee integration, FEMA reforms, startup tax relief, ESG incentives, HRA expansion and capital market changes shaping India’s fiscal landscape in 2026.

CERSAI in India: A Practical Guide for Bankers, Borrowers, Professionals & Students

Posted by Ashok Kakkar 08 May 2026 412 Views

Learn about CERSAI (Central Registry of Securitisation Asset Reconstruction and Security Interest of India), its role in preventing loan fraud, registration of security interests, compliance requirements, and its importance for banks, borrowers, professionals and property buyers in India’s secured lending ecosystem.

Presumptive Taxation Limit for AY 2026-27

Posted by Ishwarya Keerthi B 07 May 2026 10049 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 8277 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 574 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 109 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 52845 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.