CAclubindia Articles
Beyond Labels: Professional Vs Technical Services Under Section 194J
Section 194J explained through legislative intent and landmark rulings - learn how to distinguish professional services from technical services using the human intellect test, avoid TDS misclassification, and ensure accurate compliance in a technology-driven economy.
Building your office? Be prepared to lose the ITC
Understand why GST input tax credit is blocked on office construction and interior works under Section 17(5)(d) of the CGST Act, even for business use, and how legislative intent, court rulings, and capitalisation rules shape ITC eligibility.
Strategic Workforce Roadmap for India: The New Indian Labour Law 2025
India's New Labour Laws 2025 explained in detail - Key changes under the four labour codes, impact on employers and workers, simplified compliance, expanded social security, wage reforms, industrial relations and workplace safety provisions.
The Regulatory Reckoning: How NBFCs and Fintechs Face Intensifying Scrutiny in India's Microfinance Boom
India's microfinance sector faces a regulatory turning point in 2025 as RBI tightens oversight on NBFCs and fintechs amid rising defaults, bank retreat, borrower overleveraging, and growing risks to financial inclusion.
Pan Aadhaar Link New Deadline: What Happens If not Linked?
04 January 2026
9 Views
Discover the consequences if PAN Card is not linked to Aadhaar Card- including becoming inoperative, higher TDS and blocked refunds.
Golden Rules of Accounting: 3 Essential Rules Explained
03 January 2026
18 Views
Master the Golden Rules of Accounting: Personal, Real, and Nominal. Learn how to debit and credit for accurate financial records with examples.
Savings Account Transaction Limit 2026: UPI or Cash, Maximum Balance, Notice Timeline
Savings account rules 2026 decoded! Multiple banks? Per-bank limits apply. Notices with cash deposit limits, withdrawal rules.
Statutory Tax Compliance Tracker - January 2026
Comprehensive compliance calendar for January 2026 covering key due dates under the Income-tax Act, 1961 and GST laws, including TDS/TCS returns, GST returns (GSTR-3B, GSTR-1, QRMP), PAN-Aadhaar linking alerts, and other critical statutory deadlines for taxpayers and professionals.
Why Some Expenses Are Allowed Only On A Payment Basis Under Accrual Accounting
Explains why accounting profit differs from taxable income, with judicial insights on accrual vs payment, Section 43B, PF/ESI dues, and key Supreme Court rulings.
ITC Reclaim Ledger & RCM Ledger: What Professionals Must Watch Now
GSTN's Dec 2025 advisory enforces strict ITC and RCM ledger validations. Excess ITC claims now trigger GSTR-3B blocks unless backed by ITC Reclaim and RCM ledger balances.
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