CAclubindia Articles

Income Tax Act 2025 vs 1961: What Actually Changed for Salaried Professionals

Posted by Diksha Chawla 14 April 2026 5592 Views

Understand what really changed with the Income Tax Act 2025, no change in tax rates or slabs, but major updates in structure, section numbers, TDS rules and compliance procedures. Learn how it impacts your July 2026 ITR filing, new forms, Tax Year concept, and what stays the same for salaried taxpayers and professionals.

GST on Expense Reimbursements: Pure Agent vs. Taxable

Posted by CA Varun Gupta 14 April 2026 1070 Views

Understand GST on expense reimbursements. Learn when they are taxable, when they qualify as pure agent disbursements under Rule 33, and how to report them.

CCFS-2026: Companies Compliance Reset Scheme

Posted by CS Binit Thakur 14 April 2026 345 Views

Utilize the Companies Compliance Facilitation Scheme 2026 (CCFS-2026) for a one-time compliance reset. Reduce fees, gain immunity, and regularize filings by July 15, 2026.

Trademark Law: Protect Your Brand Globally

Posted by CS Mayur Mazumdar 13 April 2026 104 Views

Understand trademark law, its historical evolution, types of marks, and the registration process. Protect your brand identity and ensure compliance.

TDS on Interest Paid by Co-operative Banks to Societies

Posted by K.V. Radhakrishnan 13 April 2026 382 Views

Understand TDS liability for co-operative banks paying interest to co-operative societies. Learn about exemptions, amendments, and new provisos.

How to Check If Your Vendors Are Registered Under MSME

Posted by CS Divesh Goyal 13 April 2026 2061 Views

Understand MSME vendor compliance under the MSMED Act, covering 45-day payment rules, MSME-1 filing, interest liability, and practical verification methods using Udyam certificates, vendor communication and a structured MSME register.

EPCG EO Reduced for FY 24-25: New Policy Circular

Posted by Vivek Jalan 13 April 2026 94 Views

Learn how EPCG license holders can get their Export Obligation reduced for FY 24-25. Understand eligibility, DGFT notification, and RA actions.

Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026

Posted by CA Varun Gupta 13 April 2026 7784 Views

Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.

Section 80C vs 10(10D): Focus on Tax-Free Payouts

Posted by Raj 13 April 2026 86 Views

Shift focus from 80C deductions to tax-free maturity payouts under Section 10(10D). Discover plans like LIC Jeevan Utsav for guaranteed tax-free income.