ICAI Introduces BAA Certificate for CA Intermediate Students: A Major Step Towards Professional Recognition

Priya Sharma · Apr 12

General

ICAI launches BAA Certificate for CA Intermediate students, offering formal recognition after clearing both groups. This boosts job opportunities, validates articleship experience, and allows students to continue CA Final alongside professional growth.

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CBDT Amends Rule 10U: GAAR Grandfathering Clarified for Pre-2017 Investments

Vikram Mehta · Mar 31

Income Tax

CBDT amends Rule 10U via Notifications 54 and 55 of 2026 to clarify that GAAR will not apply to income from transfer of investments made before 1st April 2017, regardless of when gains are realised. Analysis of the Tiger Global context, foreign investor impact, and practical implications.

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CCFS 2026: MCA Amnesty Scheme Offers 90% Waiver on ROC Filing Penalties

Karan Malhotra · Mar 18

Company Law

MCA launches CCFS 2026 from April 15 to July 15, 2026 — companies can clear pending ROC filings at just 10% of additional fees. Here is who qualifies and how.

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Form 15CA and 15CB: When Are They Required for Foreign Payments

Sanjay Patel · Feb 12

Income Tax

Understand when Form 15CA and 15CB are needed for foreign remittances, the four parts of 15CA, and exemptions under Rule 37BB.

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Section 194A TDS on Interest Income FY 2025-26 — Budget 2025 Thresholds

Rakesh Gupta · Mar 10

Income Tax

Section 194A TDS on interest income — revised rates, thresholds for banks, senior citizens, and Form 15G/15H for FY 2025-26.

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AOC-4 and MGT-7 Filing: Due Dates and Penalties for Private Limited Companies

Ananya Reddy · Feb 15

Company Law

Know AOC-4 and MGT-7 due dates, late filing penalties, and director disqualification rules for private limited companies in India.

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Place of Supply Under GST: IGST vs CGST/SGST on Services

Divya Menon · Jan 20

GST

Learn how place of supply rules under the IGST Act determine whether IGST or CGST/SGST applies to your service transactions.

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GST Blocked ITC: Key Items Under Section 17(5) You Cannot Claim

Priya Sharma · Mar 14

GST

Section 17(5) of the CGST Act blocks ITC on motor vehicles, food, health services, insurance, and more. Know what you cannot claim.

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How to Defend Against a Section 148 Reassessment Notice — Practical Strategy

Vikash Tiwari · Mar 25

Income Tax

Section 148 reassessment notices can reopen closed assessments. Know the procedural safeguards, time limits, and defense strategies that work.

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Charitable Trusts, Trade Bodies Face Income-Tax Scrutiny Over ‘Commercial’ Receipts

Sneha Joshi · Apr 14

Income Tax

The Income-tax Department has issued notices to charities and trade bodies, questioning whether certain receipts qualify as ‘commercial’ under Section 2(15). The move may impact tax-exempt status under Sections 11 and 12A.

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ITC Can Only Be Claimed If It Appears in GSTR-2B

Priya Sharma · Feb 18

GST

GST ITC can be claimed only if the invoice appears in GSTR-2B. Since 1 January 2022, no provisional ITC is allowed under Rule 36(4).

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TDS Return Filing: Form 24Q, 26Q and 27Q Due Dates for FY 2025-26

Pooja Verma · Feb 28

Income Tax

TDS return filing guide: Form 24Q, 26Q, 27Q due dates for FY 2025-26, penalties, and how to file quarterly returns.

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DIR-3 KYC Overhaul: Shift to Web-Based, Event-Driven Compliance for Directors

Ananya Reddy · Apr 11

Company Law

The DIR-3 KYC compliance system is expected to move from annual filing requirement to a structured, web-based framework with filing once every three years and mandatory event-based updates. The new system focuses on stricter validations, faster processing through STP mode, and integrated compliance.

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CBDT Circular 4/2026: New DIN Guidelines for Income Tax Communications — What Changes from April 2026

Vikram Mehta · Apr 1

Income Tax

CBDT Circular 4/2026 dated 31.03.2026 revises DIN guidelines for income tax communications. Section 292BA inserted by Finance Act 2026 cures DIN defects retrospectively from 01.10.2019. Key changes: flexible DIN placement, 5 exceptions with post-facto approval, 15-day upload mandate.

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