CAclubindia Articles

How do Tax Havens operate vis-a-vis BEPS Rule

Posted by CA Niraj Navindgikar 26 February 2026 273 Views

Explore what tax havens are, how jurisdictions like Mauritius, Singapore, Switzerland and Cyprus attract global capital, and how OECD’s BEPS rules aim to curb profit shifting, tax avoidance, and misuse of offshore financial centers.

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Posted by Ram Avtar Singh 26 February 2026 6686 Views

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Posted by Raj Jaggi

26 February 2026 151 Views

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.

Tax Demand Notices u/s 156: What Taxpayers Need to Know?

Posted by Chaitra Seetharam 26 February 2026 3 Views

Section 156 of the Income Tax Act specifies that the taxpayer has tax liability which is given a specific period to comply.

Exemptions and Deductions For Army Personnel For AY 2025-26

Posted by Mitali 25 February 2026 81 Views

Know how army personnel can save more on taxes in AY 2025-26? From exempt allowances to deductions u/s 10, 80C, and 24(b)

MCA Scheme to Waive Additional Fees 2026

Posted by efiletax

25 February 2026 4843 Views

The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.

Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents

Posted by Raj Jaggi

25 February 2026 143 Views

Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 802 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

Agricultural Land to Layout Development: Capital Gain, Business Income & GST Explained

Posted by efiletax

25 February 2026 733 Views

Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.