CAclubindia Articles

How to Download Form 16A from TRACES for FY 2025-26

Posted by Vikas khanna 19 May 2026 1971 Views

Step-by-step guide to download Form 16A from TRACES for FY 2025-26. Check due dates, compliance rules and penalties.

Reopening in 2026: Sections 280 and 281 of the Income Tax Act, 2025: A Practitioner's Guide to the New Reassessment Regime

Posted by Abhay

19 May 2026 1390 Views

A practical guide to reassessment under the Income-tax Act, 2025, explaining how old Sections 148 and 148A are now renumbered as Sections 280 and 281. Explore new reassessment procedures, time limits, sanction requirements, transition rules for pending cases, and key litigation risks for CAs and taxpayers.

Travel Tax Rules: LTA, TCS & More Explained

Posted by CA Umesh Sharma 19 May 2026 993 Views

Understand travel tax rules for vacations. Learn about LTA exemptions, new TCS rates for international travel, and company-sponsored trip taxes.

TDS Implication in case of Payment to Contractors under Income Tax Act, 2025

Posted by Akash Pal 18 May 2026 4465 Views

IT Act 2025 revamps TDS rules under Sec. 393. Know rates, exemptions & job work implications.

Form 27Q: TDS Returns for NRI Transactions Explained

Posted by Khush Trivedi 18 May 2026 2864 Views

Understand Form 27Q for TDS returns on NRI transactions. Learn about due dates, parties involved, required details, rates, and penalties for late filing.

GST: Section 129 Detention vs. Section 130 Confiscation

Posted by Raj Jaggi

18 May 2026 293 Views

Understand the critical difference between GST detention (Sec 129) and confiscation (Sec 130). Learn when goods vest with the government and your remedies.

Company Registration India for NRIs & Foreigners

Posted by sanyam goel 18 May 2026 174 Views

Learn how NRIs and foreign founders can register a company in India. Understand resident director, FEMA, FC-GPR, and apostille requirements.

SARFAESI vs IBC: Strategic Recovery Pathways for Banks

Posted by Ashok Kakkar 18 May 2026 176 Views

Banks strategically evaluate SARFAESI vs IBC for stressed assets, considering viability, assets, compliance, and recovery prospects. Learn the key factors.

Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility

Posted by RAKESH K 16 May 2026 9822 Views

Discover the latest changes in GST Annexure-B utility for unutilised ITC refund filings. Learn about new invoice-level requirements, GSTR-2B reconciliation, validation errors, capital goods confusion and practical challenges taxpayers face in GST refund claims.