CAclubindia Articles

GST Registration Online: Apply for Your GST Number in India

Posted by Legal Dev 06 May 2026 221 Views

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.

Form 39 Explained: Claim Salary Arrears Relief FY 2026-27

Posted by Pranab Banerjee

05 May 2026 1507 Views

Understand Form 39 for FY 2026-27. Learn how to claim salary arrears relief under Section 157(1) by replacing Form 10E. File online now!

Nominate Physical Shares for Smooth Succession

Posted by CS Deepak Sharma 05 May 2026 183 Views

Learn how to nominate beneficiaries for physical shares of private companies in India. Simplify asset transfer and avoid probate with Form SH-13.

2025 Act: Pending Litigations Protected Under Old Law

Posted by CA Umesh Sharma 05 May 2026 740 Views

Understand how the 2025 Income Tax Act protects your pending litigations. Appeals filed before April 1, 2026, continue under the 1961 Act.

Previous Year vs Assessment Year vs Tax Year 2026

Posted by Mitali 04 May 2026 1913 Views

Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.

US Tax Changes 2026: What You Need to Know Now

Posted by Dr. Anil Gupta 04 May 2026 97 Views

Discover key US tax developments for 2026. Learn about inflation adjustments, child tax credit changes, side income reporting, retirement contributions, state taxes, and energy credits.

GST on SEZ Supplies: Zero Rating Explained

Posted by Raj Jaggi 04 May 2026 169 Views

Understand GST on SEZ supplies. Learn how zero rating ensures tax neutrality for exports and investment, balancing law with economic purpose.

Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

Posted by Janmejaya Mohapatra 04 May 2026 36610 Views

Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.

Place of Supply Rules for Token Transactions & SM REITs

Posted by Mohit Jain 04 May 2026 120 Views

Understand Place of Supply (POS) rules for token transactions and SM REITs under the IGST Act, 2017. Learn about GST implications for fund management, property management, and more.

GST on Ocean Freight: Settled Law vs. Air Freight

Posted by Raj Jaggi 02 May 2026 205 Views

Understand the settled GST law on ocean freight post-Mohit Minerals ruling and why it doesn't automatically apply to air freight. Learn about FOB contracts.