CAclubindia Articles

Rule 14A Withdrawal Option Now Available on GST Portal

Posted by Mitali 24 February 2026 1932 Views

Taxpayers may choose to withdraw from the Simplified Registration Scheme under Rule 14A of the CGST Rules, 2017 which was effective from 1st November 2025 and m...

The Great Indian Housing Disconnect (2025-2026)

Posted by efiletax

24 February 2026 324 Views

Why home prices in India keep rising despite unsold flats. Understand market realities, financial risks, and whether buying a house in 2026 truly makes sense.

When Dollars Don't Come Home: Export Of Services in The Digital Age Under GST And FEMA

Posted by Raj Jaggi

24 February 2026 405 Views

Explore how GST applies to cross-border professionals in India. Learn export of services conditions, FEMA implications, registration rules, and compliance risks in a borderless digital economy.

Form 26QB: TDS on Property Sale For FY 2024-25

Posted by Mitali 24 February 2026 7 Views

Form 26QB is a challan-cum-statement for TDS deduction on the sale of property under Section 194IA. Check who needs to file Form 26QB?

What is Hawala Transaction in India?

Posted by efiletax

24 February 2026 1988 Views

Understand what hawala is, how it works, why it is illegal in India, and how government agencies trace hawala transactions using AI, STRs, and financial intelligence in 2026.

Rs 70,000 Crore Restaurant Tax Evasion Detected: How AI-Driven Tax Audits Are Changing Compliance in India

Posted by efiletax

23 February 2026 1115 Views

Income Tax Department detects ₹70,000 crore suppressed restaurant sales using AI and billing analytics. Know penalties, risks and key compliance steps for businesses.

Where The Benefit Flows, GST Follows - A Consortium Story Under The IGST Lens

Posted by Raj Jaggi

23 February 2026 229 Views

An in-depth GST analysis of cross-border consortium arrangements, explaining how financial administration support can qualify as import of services, triggering place-of-supply rules and reverse charge liability under the IGST framework.

New HRA Rule (Draft IT Rules 2026): What Salaried Employees & Professionals Must Now Do

Posted by efiletax

23 February 2026 976 Views

Draft Income Tax Rules 2026 tighten HRA verification by requiring relationship disclosure with landlords in Form 124. Know new compliance rules, penalties, and how salaried taxpayers can claim HRA safely.

Trade Reset: How the US Supreme Court Just Rewrote India's Export Story

Posted by CA Jaydeep Babubhai Vadher 23 February 2026 237 Views

The US Supreme Court ruling against Donald Trump's global tariffs brings relief to Indian exporters, reshapes trade talks and resets India-US tariff dynamics.

Reassessment Proceedings under Section 148A: A Practical Roadmap for Tax Professionals

Posted by Lalak Bagdiya 23 February 2026 406 Views

Understand Section 148A reassessment under the Income-tax Act, 1961 - Procedure, time limits, drafting strategy and key compliance insights for tax professionals.