CAclubindia Articles

Now You Can Use CGST or SGST Credit in Any Order for IGST Payment

Posted by efiletax

20 February 2026 1579 Views

India's GST system is slowly moving toward cash-flow-friendly compliance .From the February 2026 tax period, the GST portal allows taxpayers to utilise:CGST or...

Why Do Some Profitable Companies Never Pay Dividends?

Posted by CA Gyati Gupta 20 February 2026 342 Views

Discover the financial and strategic reasons why many profitable companies avoid dividends. Understand capital allocation, growth reinvestment, share buybacks, tax factors, and lifecycle dynamics shaping dividend policy.

Form 16 is Dead. Meet Form 130: India's Biggest Tax Shake-Up in 64 Years

Posted by venkanna setty

20 February 2026 785 Views

An experienced practitioner shares insights on the new Income-tax Act, 2025, redesigned forms, and what taxpayers and professionals should expect during the April 2026 transition.

The Unsung Heroes of the Boardroom: Why Your Company's CA is More Than Just a Number Cruncher

Posted by OneShotCA 20 February 2026 70 Views

Discover how Chartered Accountants drive corporate governance, manage risk and safeguard transparency making them indispensable leaders beyond the numbers.

Penalties for Missing or Wrong Crypto-Asset Transaction Statements from April 2026

Posted by Chaitra Seetharam 19 February 2026 1164 Views

ion Budget 2026 introduces penalties for delayed and inaccurate VDA reporting. Learn key rules, fines and compliance impact for exchanges and taxpayers.

Digital Route for Lower Tax Deduction Certificates from April 2026

Posted by Poojitha Raam Vinay

19 February 2026 1631 Views

The New Income-tax Act, 2025 introduces a fully digital system for lower or Nil TDS certificates from April 1, 2026. Learn eligibility, features, step-by-step application process and benefits for taxpayers, NRIs, startups and professionals.

Old Tax Regime Slabs For FY 2024-25: Who Should Opt and Why?

Posted by Shreyans Panchal 19 February 2026 0 Views

Old Tax Regime Slabs - know how your income will be taxed under Normal Tax regime for AY 25-26 with latest slab rates and deductions.

When The Platform Pays - Understanding Section 9(5) Of The CGST Act

Posted by Raj Jaggi

19 February 2026 976 Views

The Conceptual Framework - From Supplier Liability to Operator-Based TaxationGoods and Services Tax (GST) is an indirect tax in which the economic burden is ult...

The New Income Tax Act 2025: Changed and Unchanged

Posted by Pranab Banerjee

19 February 2026 999 Views

Explore the New Income Tax Act 2025 effective from 1st April 2026 - Key changes, Budget 2026 highlights, Tax Year concept, digital asset rules, compliance benefits and impact on individuals and businesses.

Decoding TDS and TCS: India's Advance Tax Collection Mechanisms

Posted by OneShotCA 19 February 2026 307 Views

Understand TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) with simple examples, key differences, common scenarios, rates, certificates, and smart tips to manage deductions, refunds and tax compliance effectively.