CAclubindia Articles

ITR Filing for Proprietors, Partners & Directors AY 2026-27: What's New Under the Income Tax Act 2025?

Posted by CA Sundram Gupta, FCA 29 June 2026 2272 Views

Filing ITR for AY 2026-27? Understand the key differences between the Income Tax Act, 1961 and the Income Tax Act, 2025. Learn how business owners must manage dual compliance, new section numbers, TDS changes, presumptive taxation, tax audit provisions, ESOP taxation, and loss carry-forward rules during the transition period.

GST e-Invoice & e-Way Bill API Changes: 1 Aug 2026

Posted by CA Sundram Gupta, FCA 31 July 2026 5436 Views

Prepare for GSTN's e-Invoice & e-Way Bill API changes from 1 Aug 2026. Mandatory Ship-to GSTIN & EWB Closure. Get your compliance checklist now!

GST Registration Cancellation Cannot Rest on a Checkbox: A Business Deserves a Reasoned Order GST

Posted by Raj Jaggi

25 June 2026 3291 Views

GST registration cancellation can shut down a business. The Gauhati High Court says authorities must provide clear reasons - not just portal-generated orders to justify such action.

Transmission of Shares: A Guide to Companies Act 2013

Posted by CS Deepak Singhal 25 June 2026 166 Views

Understand the transmission of shares under the Companies Act, 2013. Learn the process for unlisted companies, physical & demat shares, and the importance of nomination.

RBI's .bank.in Domain: Safer Digital Banking for Consumers?

Posted by Shivaprasad Laxman Chhatre 25 June 2026 142 Views

RBI mandated banks to use .bank.in domains for security. Discover if this initiative is fully protecting you from online fraud and phishing.

Issue Unsecured Debentures: Private Company Steps

Posted by CS Binit Thakur 25 June 2026 182 Views

Learn the brief steps for a private company to issue unsecured debentures. Follow our guide for compliance with the Companies Act, 2013.

Build a Sustainable Insolvency Practice: Expert Tips

Posted by Ashok Kakkar 25 June 2026 83 Views

Struggling with few insolvency assignments? Learn how to build expertise, enhance visibility, and create long-term value in your professional practice.

Private Limited vs OPC: Which Company Structure is Best?

Posted by Niyati 24 June 2026 212 Views

Choosing between a Private Limited Company and OPC? This guide helps Indian founders decide the best legal structure for their business growth and funding needs.

F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward

Posted by CA Varun Gupta

26 June 2026 5733 Views

Learn how to report F&O, intraday and share market losses in ITR-3, calculate turnover, determine tax audit applicability, and carry forward losses correctly.