CAclubindia Articles

Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

Posted by CS Divesh Goyal 21 January 2026 632 Views

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Posted by Raj Jaggi

21 January 2026 255 Views

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.

Tax Rates For Pensioners Starting From AY 2026-27: With 87A Rebate Limits

Posted by Mitali 20 January 2026 10756 Views

Income tax rules for pensioners for FY 2025-26 (AY 2026-27): Tax slabs, old vs new regime, surcharge, cess, rebate u/s 87A and ITR filing explained.

GST and Income Tax Resolutions for Taxpayers in 2026

Posted by CA Umesh Sharma 20 January 2026 1795 Views

As 2026 begins, taxpayers must strengthen GST and Income Tax compliance. Through a dialogue between Arjuna and Krishna, this article outlines practical New Year resolutions to avoid errors, penalties and ensure smooth tax compliance.

Tiger Global Ruling: A Reminder That Substance Matters in Tax Treaties

Posted by CA Aishwariya K Rajagopal 20 January 2026 512 Views

Why the Tiger Global case matters: The Supreme Court clarifies that a Tax Residency Certificate alone does not guarantee treaty benefits, allowing tax authorities to examine substance, control and intent behind foreign investment structures.

Old vs New Tax Regime for AY 2025-26: Which One Should You Choose?

Posted by CA. Urmila Mahalwal

20 January 2026 4224 Views

Compare Old vs New Tax Regime for AY 2025-26 with updated tax slabs, deductions, rebates and a practical example. Learn which regime offers lower tax liability and how to choose the most beneficial option.

No ITR Filed Before But in FY 25-26 I Made Rs 4.5L Stock Gains with Rs 2.4L Salary: How Much Tax Do I Need to Pay?

Posted by Chaitra Seetharam 19 January 2026 599 Views

First-time ITR filers in FY 2025–26 earning ₹2.4L salary and ₹4.5L equity LTCG may pay ~₹35,000–₹42,000 tax under the new regime, after Section 87A rebate and cess.

Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs

Posted by Raj Jaggi

19 January 2026 1173 Views

GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.

Section 143(2) Scrutiny Notices 2025: Time-Bar Deadline, Foreign Remittance Triggers and Step-by-Step Resolution Guide

Posted by CA Varun Gupta

19 January 2026 1093 Views

Section 143(2) notices surged in June 2025 due to time-bar limits. Learn scrutiny reasons, foreign remittance triggers, and how to respond before 31.03.2026.

From GST Notice To Stock Exchange Disclosure: With Practical Illustrations And FAQs

Posted by Raj Jaggi

17 January 2026 1188 Views

Corporate compliance for listed companies goes beyond legal filings to ethical transparency. This article explains how GST notices like ASMT-10 and adjudication orders can trigger SEBI LODR disclosure obligations, why materiality is judged by investor impact, and how timely disclosure strengthens governance, credibility, and market trust.