CAclubindia Articles
How Much Can Senior Citizens Earn Tax-Free After Budget 2026?
In the Union Budget 2026, Finance Minister Nirmala Sitharaman prioritized simplifying compliance and making tax filing more convenient, rather than introducing ...
How do Tax Havens operate vis-a-vis BEPS Rule
Explore what tax havens are, how jurisdictions like Mauritius, Singapore, Switzerland and Cyprus attract global capital, and how OECD’s BEPS rules aim to curb profit shifting, tax avoidance, and misuse of offshore financial centers.
Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance
Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.
The Advance Paradox Under GST: Liability Today, Supply in The Distant Future
26 February 2026
151 Views
Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.
Tax Demand Notices u/s 156: What Taxpayers Need to Know?
Section 156 of the Income Tax Act specifies that the taxpayer has tax liability which is given a specific period to comply.
Exemptions and Deductions For Army Personnel For AY 2025-26
Know how army personnel can save more on taxes in AY 2025-26? From exempt allowances to deductions u/s 10, 80C, and 24(b)
MCA Scheme to Waive Additional Fees 2026
25 February 2026
4844 Views
The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.
Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents
25 February 2026
143 Views
Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.
GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures
GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.
Agricultural Land to Layout Development: Capital Gain, Business Income & GST Explained
25 February 2026
737 Views
Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.
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