CAclubindia Articles

GST on SEZ Supplies: Zero Rating Explained

Posted by Raj Jaggi 04 May 2026 169 Views

Understand GST on SEZ supplies. Learn how zero rating ensures tax neutrality for exports and investment, balancing law with economic purpose.

Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

Posted by Janmejaya Mohapatra 04 May 2026 36637 Views

Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.

Place of Supply Rules for Token Transactions & SM REITs

Posted by Mohit Jain 04 May 2026 121 Views

Understand Place of Supply (POS) rules for token transactions and SM REITs under the IGST Act, 2017. Learn about GST implications for fund management, property management, and more.

GST on Ocean Freight: Settled Law vs. Air Freight

Posted by Raj Jaggi 02 May 2026 205 Views

Understand the settled GST law on ocean freight post-Mohit Minerals ruling and why it doesn't automatically apply to air freight. Learn about FOB contracts.

TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

Posted by CA. Ankit Chandrakar 02 May 2026 4800 Views

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.

GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

Posted by CA Varun Gupta 02 May 2026 4042 Views

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.

Senior Citizen Saving Scheme vs Fixed Deposits 2026

Posted by Chaitra Seetharam 01 May 2026 5801 Views

Compare SCSS vs Fixed Deposits for senior citizens in 2026: interest rates, tax benefits, liquidity, and safety. Learn which option - government-backed SCSS at 8.2% or flexible bank FDs offers better returns and suits your retirement needs.

Bombay HC: Rule 92 Violation Voids Refund Rejection

Posted by Raj Jaggi 01 May 2026 56 Views

Bombay High Court rules refund rejection void if Rule 92 (deficiency memo, hearing) is violated. Learn how procedure protects taxpayer rights.

Cyprus Holding Companies: Resilient & Tax-Advantaged in 2026

Posted by Dr. Anil Gupta 01 May 2026 78 Views

Discover how Cyprus holding companies remain resilient post-2026 tax reforms. Learn about new advantages, unchanged benefits, and practical advice for investors.

Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

Posted by CA Varun Gupta 01 May 2026 1673 Views

Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.