CAclubindia Articles

ESOP Tax Relief for Startup Employees: Defer Your Tax

Posted by Affluence Advisory 29 April 2026 195 Views

Discover ESOP tax deferral benefits for eligible startup employees in India. Understand how to postpone perquisite tax and manage your equity.

RSU Sale Proceeds & LRS: Understanding FEMA Position Post Updated Overseas Investment Rules

Posted by CA Aishwariya K Rajagopal 29 April 2026 939 Views

Understand how RSU sale proceeds in foreign currency are treated under FEMA for Indian residents. This guide clarises why the Liberalised Remittance Scheme (LRS) does not apply, explains the distinction between remittance and realisation, and outlines key rules on overseas portfolio investment (OPI), reinvestment, repatriation, and tax compliance.

GSTAT Appeals: Avoid Critical Mistakes | Landmark Case Insights

Posted by Vivek Jalan 29 April 2026 1442 Views

Filing GSTAT appeals? Learn from a landmark case to avoid common mistakes. Ensure valid filing, timely submission, and strong evidence for success.

Form 15G & 15H: Avoid TDS on Interest Income

Posted by Mitali 28 April 2026 14497 Views

Learn how to use Forms 15G and 15H to declare your income and avoid Tax Deducted at Source (TDS) on interest. Submit by April to save on your tax.

GST Consolidated Show Cause Notices: Structure vs. Flexibility

Posted by Raj Jaggi 28 April 2026 138 Views

Explore the legal debate on consolidated GST show cause notices covering multiple years. Understand the Bombay High Court's stance and the call for a Larger Bench.

Importance of 30th April for TDS on payment to Partners

Posted by CA Umesh Sharma 28 April 2026 3805 Views

Understand Section 194T of the Income-tax Act, 1961 for partnership firms, applicability, TDS rates, Rs 20,000 threshold, April 30 deadline and penalties for non-compliance in FY 2025-26.

AI Loan Approval in India: CA Perspective

Posted by CA Manish Gugliya 28 April 2026 370 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 12451 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 7390 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 419 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.