CAclubindia Articles

Discounts & Incentives Not Unexplained Cash Credits

Posted by Vivek Jalan 09 February 2026 106 Views

Learn how ITAT Chennai ruled that discounts and incentives, when properly explained and offered to tax, are not unexplained cash credits under Section 68.

Self Invoicing under RCM: Time Limit and Invoice Format

Posted by Mitali 09 February 2026 1355 Views

Self invoicing under RCM - the recipient of goods/services must generate invoice on behalf of the supplier as it is essential for ITC.

Marginal Tax Relief FY 2025-26: Avoid High Tax Burdens

Posted by Chaitra Seetharam 08 February 2026 923 Views

Understand Marginal Relief for FY 2025-26. Ensure your tax increase doesn't exceed your income rise above £12 lakh. Learn how it works!

CA vs CMA Audit Mandate: Who Has Audit Rights?

Posted by Chaitra Seetharam 08 February 2026 187 Views

Explore the Indian audit mandate dispute between CA and CMA. Learn about the legal battles, government stances, and the future of audit jurisdiction.

Revised Income Tax Return Deadline Extended to March 31

Posted by Chaitra Seetharam 07 February 2026 5902 Views

Discover the new March 31 deadline for filing revised Income Tax Returns. Learn about the nominal fees and other key changes effective from April 1, 2026.

Foreign Asset Disclosure Scheme 2026: New Window Opens

Posted by Raj Jaggi 07 February 2026 342 Views

Explore the extended window for Foreign Assets Disclosure Scheme (FAST-DS) 2026 under the Finance Bill. Understand settlement, immunity, and compliance requirements.

Business GST Registration: Your Practical Field Guide

Posted by LegalDev 07 February 2026 220 Views

Navigate business GST registration with this practical guide. Avoid common pitfalls, understand required documents, and choose the right scheme for your business.

SWP: Make Retirement Savings Last A Lifetime

Posted by Raj Jaggi 06 February 2026 153 Views

Discover how a Systematic Withdrawal Plan (SWP) can transform your retirement savings into a sustainable income stream, ensuring financial peace of mind.

Foreign Asset Disclosure Scheme 2026: New Window Opens

Posted by Raj Jaggi 06 February 2026 1126 Views

Discover the Finance Bill 2026's Foreign Assets Disclosure Scheme (FAST-DS 2026). Learn about eligibility, benefits, and how to regularise undeclared foreign assets.

Online Condonation of Delay for Form 9A, Form 10, Form 10B & Form 10BB: Portal Process, Rules and Key Pitfalls

Posted by CA Varun Gupta 06 February 2026 1079 Views

The Income-tax Department has enabled an online Condonation Request module for statutory forms like Form 9A, 10, 10B and 10BB. This guide explains the legal framework, step-by-step portal process, authority limits, documentation checklist and key reasons applications get rejected.