CAclubindia Articles

Tax Authorities Track B2C Sales: POS, Swiggy Data & More

Posted by Vivek Jalan 07 April 2026 337 Views

Discover how tax authorities use POS, Swiggy, and banking data to track B2C businesses. Learn how to ensure transparent reporting and avoid penalties.

ITAT Chandigarh: Section 50C Not Applicable on Transfer of LOIs in Land Acquisition Cases

Posted by CHANDNI JAIN 07 April 2026 358 Views

ITAT Chandigarh rules that Letters of Intent (LOIs) from compulsory land acquisition are not ‘land or building’ under Section 50C, disallowing substitution of sale value with stamp duty valuation for capital gains computation.

Balanced Life: The 8-8-8 Rule for Sustainable Success

Posted by Raj Jaggi 07 April 2026 148 Views

Discover the 8-8-8 rule to achieve sustainable success by balancing work, sleep, and personal life. Reclaim your time and well-being.

TDS & TCS Rate Chart for FY 2026-27: Updated Rates, Thresholds & New vs Old Sections

Posted by CA Piyush Agarwal 06 April 2026 17780 Views

Updated TDS & TCS Rate Chart for FY 2026-27 with new vs old sections, rates, thresholds and key provisions effective from 1 April 2026.

Earnings Quality vs Reported Profits: A Deep Dive

Posted by Archita Jain 06 April 2026 123 Views

Go beyond reported profits to evaluate earnings quality. Learn how to assess reliability, sustainability, and transparency for better financial decisions.

180-Day ITC Rule: Availment Date or 181st Day?

Posted by Raj Jaggi 06 April 2026 673 Views

Understand the 180-day ITC rule in GST. Learn when to reverse credit and pay interest, and the implications of payment dates.

Bank Branch Audit: Advances, Regulations & Missed Details

Posted by CA Pardeep Tayal 06 April 2026 866 Views

Discover critical advances audit details banks often miss. Understand RBI regulations, CBS manipulation, and NPA classification nuances for better branch audits.

Income Tax Act 2025: Transitional Provisions Explained

Posted by Vivek Jalan 06 April 2026 293 Views

Understand the transition from Income Tax Act 1961 to ITA25. Key changes, deadlines, and implications for taxpayers from April 1, 2026.

Public Provident Fund Scheme 2026: Turn 1.5 Lakh a Year into 66.58 Lakh

Posted by Mitali 04 April 2026 49523 Views

Build a secure, tax-free corpus with PPF, enjoy government-backed safety, 7.1% interest, ₹1.5 lakh yearly investment benefits and long-term wealth creation up to ₹66.58 lakh with compounding.

GST: Fee Collection vs. Service Supply - Who is the Supplier?

Posted by Raj Jaggi 04 April 2026 337 Views

Understand the GST conundrum: Is the entity collecting fees or conducting training the actual service supplier? Explore implications for invoicing & input tax credit.