CAclubindia Articles
Sections 263 & 377 Income Tax: Reply, Remedies & Mitigation
Understand notices under Income Tax Sections 263 & 377. Learn about the revisional authority's powers, assessee remedies, and mitigation strategies.
Loan Waiver Taxability: Interest vs. Principal Explained
Understand the taxability of loan waivers. Learn how interest and principal waivers are treated differently under income tax laws.
GST Specialist: Why Depth Defines Success in Tax Practice
Move from generalist to specialist in GST practice. Discover why deep expertise, not breadth, is crucial for success in today's complex tax landscape.
How RBI Plans to Stop Digital Fraud in India with New Rule 2026?
RBI's April 9, 2026 discussion paper proposes major UPI safeguards, including a 1-hour lag for high-value P2P transfers, trusted-person authentication, a Rs 25 lakh annual credit cap, and a kill switch, aimed at curbing digital payment fraud.
Section 8 Company Strike-Off: Legal Routes & Pitfalls
Learn why direct strike-off isn't possible for Section 8 companies and explore the legal routes for closure: conversion or voluntary winding up. Avoid pitfalls....
Corporate Laws (Amendment) Bill 2026: CFOs & Directors Face Increased Accountability on Cost Audit
Explore the key amendments to Section 148 under the Corporate Laws (Amendment) Bill 2026, highlighting increased accountability for CFOs, MDs, and WTDs in cost records and audit, introduction of cost accounting standards, and enhanced governance over cost data for better policy decision-making.
DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal
CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.
Supreme Court GPU Rules: Trade, Business & Charitable Trusts
Understand the Supreme Court's landmark ruling on Section 2(15) for GPU charitable trusts. Learn rules on trade, business, and consideration limits.
PAN Application Using New Forms as per Income-Tax Rules 2026
The new PAN application system effective April 1, 2026 introduces Forms 93-96, replacing Forms 49A/49AA. Learn applicant categories, key rule changes, documentation requirements, and updated PAN correction forms.
A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026
Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.
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