CAclubindia Articles

Fixed Deposit Over Threshold Limits: Get Ready for Notice in 2026

Posted by Mitali 05 January 2026 74771 Views

Income Tax notices on Fixed Deposits in 2026: Know TDS rules, reporting limits per bank and how to avoid scrutiny with proper ITR filing and Form.

Rs 9.20 Crore Contract in IPL: What Mustafizur Lost After KKR Exit?

Posted by Chaitra Seetharam 05 January 2026 152 Views

Mustafizur Rahman’s IPL salary: What he would have earned if not released by Kolkata Knight Riders.

Beyond Labels: Professional Vs Technical Services Under Section 194J

Posted by Raj Jaggi

05 January 2026 1205 Views

Section 194J explained through legislative intent and landmark rulings - learn how to distinguish professional services from technical services using the human intellect test, avoid TDS misclassification, and ensure accurate compliance in a technology-driven economy.

Building your office? Be prepared to lose the ITC

Posted by Raj Jaggi

05 January 2026 256 Views

Understand why GST input tax credit is blocked on office construction and interior works under Section 17(5)(d) of the CGST Act, even for business use, and how legislative intent, court rulings, and capitalisation rules shape ITC eligibility.

The Regulatory Reckoning: How NBFCs and Fintechs Face Intensifying Scrutiny in India's Microfinance Boom

Posted by Affluence Advisory 05 January 2026 516 Views

India's microfinance sector faces a regulatory turning point in 2025 as RBI tightens oversight on NBFCs and fintechs amid rising defaults, bank retreat, borrower overleveraging, and growing risks to financial inclusion.

Strategic Workforce Roadmap for India: The New Indian Labour Law 2025

Posted by CA.Sangam Aggarwal 05 January 2026 214 Views

India's New Labour Laws 2025 explained in detail - Key changes under the four labour codes, impact on employers and workers, simplified compliance, expanded social security, wage reforms, industrial relations and workplace safety provisions.

Savings Account Transaction Limit 2026: UPI or Cash, Maximum Balance, Notice Timeline

Posted by Mitali 03 January 2026 40357 Views

Savings account rules 2026 decoded! Multiple banks? Per-bank limits apply. Notices with cash deposit limits, withdrawal rules.

Statutory Tax Compliance Tracker - January 2026

Posted by CS Lalit Rajput 03 January 2026 1879 Views

Comprehensive compliance calendar for January 2026 covering key due dates under the Income-tax Act, 1961 and GST laws, including TDS/TCS returns, GST returns (GSTR-3B, GSTR-1, QRMP), PAN-Aadhaar linking alerts, and other critical statutory deadlines for taxpayers and professionals.

Why Some Expenses Are Allowed Only On A Payment Basis Under Accrual Accounting

Posted by Raj Jaggi

03 January 2026 197 Views

Explains why accounting profit differs from taxable income, with judicial insights on accrual vs payment, Section 43B, PF/ESI dues, and key Supreme Court rulings.

ITC Reclaim Ledger & RCM Ledger: What Professionals Must Watch Now

Posted by CA Amit Harkhani 03 January 2026 898 Views

GSTN's Dec 2025 advisory enforces strict ITC and RCM ledger validations. Excess ITC claims now trigger GSTR-3B blocks unless backed by ITC Reclaim and RCM ledger balances.