CAclubindia Articles


Section 403 Explained: Rs 100/Day Late Fee for AOC-4 & MGT-7

Posted by CS Binit Thakur 16 April 2026 1046 Views

Understand Section 403 of the Companies Act, 2013. Learn why a Rs 100 per day late fee applies to AOC-4 and MGT-7 filings after the due date.



Slump Sale India: Section 50B, GST & Tax Guide

Posted by CA Varun Gupta 16 April 2026 1699 Views

Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.



RBI NBFC Exemption: Boost for Specialized Lenders?

Posted by Affluence Advisory 15 April 2026 79 Views

Discover how RBI's NBFC exemption for smaller lenders could unlock innovation, reduce compliance, and reshape India's credit landscape. Learn more!



Important things to know about New Income Tax Act 2026 Transition

Posted by CA Umesh Sharma 15 April 2026 1007 Views

India's new Income Tax framework from April 1, 2026 simplifies laws with fewer sections, unified forms, and revised timelines. Explore key procedural changes, ITR filing rules and compliance updates taxpayers must know.



Form 10A Delay Relief: PCIT/CIT is Competent Authority

Posted by CA Varun Gupta 15 April 2026 1776 Views

CBDT clarifies PCIT/CIT as competent authority for Form 10A delay condonation. Learn about the process and its impact on charitable trusts.



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

Posted by Diksha Chawla 14 April 2026 5593 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 1072 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 346 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.




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