CAclubindia Articles

MGT-7A Applicability Explained in Light of Revised Small Company Criteria

Posted by CS Divesh Goyal 22 January 2026 343 Views

Clarifies whether companies should file MGT-7 or MGT-7A for FY 2024-25 after the revised Small Company thresholds effective 1 December 2025, in the absence of MCA clarification.

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Posted by Raj Jaggi

22 January 2026 177 Views

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.

Unbelievable Rules That are Hidden from Seniors: Zero ITR Hack Exposed For AY 2026-27

Posted by Mitali 21 January 2026 612 Views

Seniors citizen's zero ITR guide for AY 2026-27: Pension, rent, Interest and shares hack - hidden senior relief revealed.

What is an EPIC Number in a Voter ID Card?

Posted by Chaitra Seetharam 21 January 2026 596 Views

Discover what EPIC number means in Voter ID: Learn full form, location on card & how to find it online via NVSP.

Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

Posted by CS Divesh Goyal 21 January 2026 632 Views

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Posted by Raj Jaggi

21 January 2026 255 Views

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.

Tax Rates For Pensioners Starting From AY 2026-27: With 87A Rebate Limits

Posted by Mitali 20 January 2026 10756 Views

Income tax rules for pensioners for FY 2025-26 (AY 2026-27): Tax slabs, old vs new regime, surcharge, cess, rebate u/s 87A and ITR filing explained.

GST and Income Tax Resolutions for Taxpayers in 2026

Posted by CA Umesh Sharma 20 January 2026 1797 Views

As 2026 begins, taxpayers must strengthen GST and Income Tax compliance. Through a dialogue between Arjuna and Krishna, this article outlines practical New Year resolutions to avoid errors, penalties and ensure smooth tax compliance.

Tiger Global Ruling: A Reminder That Substance Matters in Tax Treaties

Posted by CA Aishwariya K Rajagopal 20 January 2026 512 Views

Why the Tiger Global case matters: The Supreme Court clarifies that a Tax Residency Certificate alone does not guarantee treaty benefits, allowing tax authorities to examine substance, control and intent behind foreign investment structures.

Old vs New Tax Regime for AY 2025-26: Which One Should You Choose?

Posted by CA. Urmila Mahalwal

20 January 2026 4224 Views

Compare Old vs New Tax Regime for AY 2025-26 with updated tax slabs, deductions, rebates and a practical example. Learn which regime offers lower tax liability and how to choose the most beneficial option.