CAclubindia Articles

Income Tax Free Limit for AY 2026-27: Complete Guide

Posted by Chaitra Seetharam 20 April 2026 30904 Views

Check the latest tax-free income limit in ITR for AY 2026-27. Compare old vs new tax regime and save more tax.

India Buyback Tax Changes: Promoter Penalty & New Capital Gains

Posted by Affluence Advisory 20 April 2026 234 Views

Understand India's 2026 buyback tax changes. Navigate the 'Promoter Penalty' and new capital gains framework for strategic shareholder distributions.

Section 378 Income Tax Act 2025: Assessee Relief Guide

Posted by CA Varun Gupta 20 April 2026 1400 Views

Understand Section 378 of the Income Tax Act, 2025. Learn how assessees can seek revision of orders and gain relief under this beneficial provision.

Sections 263 & 377 Income Tax: Reply, Remedies & Mitigation

Posted by CA Varun Gupta 18 April 2026 1268 Views

Understand notices under Income Tax Sections 263 & 377. Learn about the revisional authority's powers, assessee remedies, and mitigation strategies.

Loan Waiver Taxability: Interest vs. Principal Explained

Posted by Vivek Jalan 18 April 2026 334 Views

Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.

GST Specialist: Why Depth Defines Success in Tax Practice

Posted by Raj Jaggi 17 April 2026 239 Views

Move from generalist to specialist in GST practice. Discover why deep expertise, not breadth, is crucial for success in today's complex tax landscape.

How RBI Plans to Stop Digital Fraud in India with New Rule 2026?

Posted by Mitali 17 April 2026 1450 Views

RBI's April 9, 2026 discussion paper proposes major UPI safeguards, including a 1-hour lag for high-value P2P transfers, trusted-person authentication, a Rs 25 lakh annual credit cap, and a kill switch, aimed at curbing digital payment fraud.

Section 8 Company Strike-Off: Legal Routes & Pitfalls

Posted by CS Divesh Goyal 17 April 2026 344 Views

Learn why direct strike-off isn't possible for Section 8 companies and explore the legal routes for closure: conversion or voluntary winding up. Avoid pitfalls....

Corporate Laws (Amendment) Bill 2026: CFOs & Directors Face Increased Accountability on Cost Audit

Posted by CMA Navneet Kr Jain 17 April 2026 4174 Views

Explore the key amendments to Section 148 under the Corporate Laws (Amendment) Bill 2026, highlighting increased accountability for CFOs, MDs, and WTDs in cost records and audit, introduction of cost accounting standards, and enhanced governance over cost data for better policy decision-making.

DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal

Posted by CA Varun Gupta 17 April 2026 595 Views

CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.