CAclubindia Articles

Memorandum Explaining the Provisions in the Financial Bill, 2026

Posted by Mitali 01 February 2026 657 Views

Memorandum explaining the provisions of the Finance Bill, 2026, detailing key amendments, legislative intent, and impact on taxpayers and businesses.

Income Tax Rebate Rules For FY 2025-26 (AY 2026-27)

Posted by CS Lalit Rajput 01 February 2026 1431 Views

Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.

No More Forced ITC Order: New Rules from Jan 2026

Posted by Divisha 31 January 2026 10621 Views

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.

New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered

Posted by Atharv 31 January 2026 505 Views

Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.

GST Implications Of Unauthorised Occupation After Termination And Insolvency

Posted by Raj Jaggi

31 January 2026 83 Views

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.

GSTR-3B Now Auto-Adds Interest for Delay in filing of Any Previous Invoices in GSTR-1

Posted by Mitali 31 January 2026 696 Views

Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.

Director Loans Explained: Companies Act 2013 vs Income Tax Act 1961

Posted by Marimganti Tarun B.com,FCMA 31 January 2026 1214 Views

Explore the Unified Compliance Theory for director funding in private companies. Understand how harmonized documentation, banking discipline, and source verification align Companies Act and Income Tax Act obligations while minimizing regulatory risk.

Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life

Posted by Raj Jaggi

31 January 2026 85 Views

Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.

How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings

Posted by CA Varun Gupta

31 January 2026 951 Views

Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.

From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

Posted by CA KAJAL AGRAWAL 31 January 2026 402 Views

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.