CAclubindia Articles

Savings Account Transaction Limit 2026: UPI or Cash, Maximum Balance, Notice Timeline

Posted by Mitali 03 January 2026 40831 Views

Savings account rules 2026 decoded! Multiple banks? Per-bank limits apply. Notices with cash deposit limits, withdrawal rules.

Statutory Tax Compliance Tracker - January 2026

Posted by CS Lalit Rajput 03 January 2026 1883 Views

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

Posted by Raj Jaggi

03 January 2026 202 Views

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

Posted by CA Amit Harkhani 03 January 2026 909 Views

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.

India's New Tobacco Tax Law Will Shock Manufacturers: 5 Rules You Can't Ignore

Posted by CA Jaydeep Babubhai Vadher 03 January 2026 438 Views

Govt notifies new capacity-based excise regime for chewing tobacco, jarda and gutkha under Notification No. 03/2025-CE (NT). Duty to be levied on packing machine capacity, mandatory CCTV, no export exemption, and strict action on unregistered units.

DIN KYC: Once in 3 Years Instead of Every Year

Posted by Prakasha and Co 03 January 2026 742 Views

MCA grants major relief to directors by amending DIN KYC norms - DIR-3 KYC is now required once every 3 years instead of annually. New rules effective from 31 March 2026. Learn due dates, exceptions, and key compliance highlights.

Fake GST Registrations: Second all-India drive from 16th August

Posted by Mitali 02 January 2026 6 Views

Fake GST Registrations, a special drive to remove the fraudulent entries from the tax system will be started for two-month.

You Cannot Climb The Ladder Of Success With Your Hands In Pockets

Posted by Raj Jaggi

02 January 2026 154 Views

A powerful guide on success, hard work, and perseverance, featuring real stories of global and Indian achievers who rose through relentless effort.

Arbitrage Funds: Balancing Low Volatility With Superior Post-Tax Returns

Posted by CS Lalit Rajput 02 January 2026 365 Views

Arbitrage funds emerge as 2025's breakout mutual fund category, with Rs 2.75 lakh crore AUM, offering low risk, equity tax benefits, and stable post-tax returns.