CAclubindia Articles

AI Loan Approval in India: CA Perspective

Posted by CA Manish Gugliya 28 April 2026 363 Views

Discover how AI is transforming India's loan approval system. Learn about data points, CA roles, and benefits from a Chartered Accountant's view.

Salary Quarterly TDS Reporting: New Rules For FY 2026-27

Posted by Poojitha Raam Vinay 27 April 2026 12449 Views

From 1st April 2026, the Income Tax Act, 2025 replaces the 1961 Act for new transactions, bringing major changes to TDS/TCS compliance. Learn Form 138 filing rules, due dates, penalties and transition guidelines for FY 2026-27.

Property Purchase from NRI in April 2026: TDS Deduction Rules on Rs 25 Lakh

Posted by Chaitra Seetharam 27 April 2026 7343 Views

NRI property purchase TDS rules in 2026. Know how much tax to deduct on Rs. 25 lakh transactions

When Delay Becomes Deception: The True Reach Of Section 74 Under GST

Posted by Raj Jaggi 27 April 2026 418 Views

GST law distinguishes between delayed tax payment and wilful evasion impacting whether Section 73 or 74 applies. The M/s Sriba Nirman Company case, upheld by the Supreme Court, highlights how non-compliance and intent can trigger strict penalties, even if tax is later paid.

Capital Gains: Year of Transfer for Property

Posted by Vivek Jalan 27 April 2026 1314 Views

Understand when capital gains are assessed for property transfers with partial payments. Learn how possession date determines the assessment year.

End Black Money in India: Fix Tax Laws & Property Rates

Posted by ANIL JAIN 27 April 2026 248 Views

Discover how flawed tax laws and unrealistic property rates fuel black money in India. Learn about essential reforms to create a transparent economy.

TDS on Audit Fee for FY 2025-26: Provisions at Year-End

Posted by Yogita 25 April 2026 19556 Views

TDS on provision for audit fees is mandatory under Section 194J if fees is above ₹50,000 for FY 2025-26. Know the rate, due date, penalty for non-deduction and the year-end provision rule.

GST Appeals: Pre-Deposit for Penalty & Interest Demands

Posted by Raj Jaggi 25 April 2026 328 Views

Understand GST appeal pre-deposit rules for penalty and interest. Learn about new amendments and their impact on your appeal process.

GST Notice Reply: How to Respond Before It Becomes a Demand

Posted by Hemant Kumar 25 April 2026 2749 Views

Handle GST notices effectively with a clear, timely, and well-documented reply. Learn how to understand notice details, address mismatches, attach proper evidence and avoid common mistakes to resolve issues early and prevent penalties or litigation.

GST on University Affiliation Fees: Relief or Litigation?

Posted by Vivek Jalan 25 April 2026 147 Views

Explore the ongoing debate on GST applicability to university affiliation fees. Learn about recent court rulings and their implications for educational institutions.