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<title> CAclubindia.com : Articles</title>
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<title>Revitalizing India's Growth Engine: A Comprehensive Analysis of the Micro, Small and Medium Enterprises Development (Amendment) Act, 2026</title>
<link>https://www.caclubindia.com/articles/revitalizing-indias-growth-engine-a-comprehensive-analysis-of-the-micro-small-and-medium-enterprises-development-amendment-act-2026-56093.asp</link>
<pubDate>Sat, 15 Aug 2026 09:07:14 GMT</pubDate>
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MSME Development Amendment Act, 2026 introduces major reforms in digital registration, TReDS invoice routing, dispute resolution, 75% pre-deposit rules, MSEFCs and penalties to strengthen MSME liquidity and legal protection.]]>
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<author>CA Jaydeep Babubhai Vadher</author>
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<title>Interest Refunds under GST: No Unjust Enrichment Certification Required</title>
<link>https://www.caclubindia.com/articles/interest-refunds-under-gst-no-unjust-enrichment-certification-required-56087.asp</link>
<pubDate>Sat, 15 Aug 2026 09:07:09 GMT</pubDate>
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A recent Telangana High Court ruling clarifies that CA/Cost Accountant certification under Rule 89(2)(m) of the CGST Rules is not required for standalone interest claims where the principal refund has already been sanctioned, offering relief from unnecessary compliance for taxpayers.]]>
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<author>Vivek Jalan</author>
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<title>Post Office MIS Scheme August 2026: Major Update For Joint Account Holders</title>
<link>https://www.caclubindia.com/articles/post-office-mis-scheme-august-2026-major-update-for-joint-account-holders-56095.asp</link>
<pubDate>Fri, 14 Aug 2026 17:52:20 GMT</pubDate>
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Learn about the Post Office Monthly Income Scheme (MIS) 2026, including eligibility, latest interest rate of 7.4%, deposit limits, joint account rules, monthly payouts, premature withdrawal conditions and maturity benefits.]]>
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<author>Mitali</author>
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<title>Tax Audit Under Section 44AB For AY 2026-27: Latest Rules with Due Date, Forms and Penalty </title>
<link>https://www.caclubindia.com/articles/tax-audit-under-section-44ab-for-ay-2026-27-56092.asp</link>
<pubDate>Fri, 14 Aug 2026 14:56:51 GMT</pubDate>
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Section 44AB of the Income Tax Act is the foundational provision for tax compliance among businesses and professionals in India, as it mandates a compulsory tax]]>
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<author>Chaitra Seetharam </author>
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<title>Road Transport and the GTA Test</title>
<link>https://www.caclubindia.com/articles/road-transport-and-the-gta-test-56091.asp</link>
<pubDate>Fri, 14 Aug 2026 09:45:21 GMT</pubDate>
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The Document That Determines the Tax CharacterThe Karnataka High Court&rsquo;s decision in  Deccan Mining Syndicate Private Limited v. Commissioner of Central T]]>
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<author>Raj Jaggi</author>
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<title>Zero Tax Liability? 4 Real-Life Reasons Why You Should Still File Your ITR</title>
<link>https://www.caclubindia.com/articles/zero-tax-liability-4-reallife-reasons-why-you-should-still-file-your-itr-56084.asp</link>
<pubDate>Fri, 14 Aug 2026 09:03:54 GMT</pubDate>
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Think you can skip filing your ITR because your tax liability is zero? Learn how refunds, loans, visas, and capital loss benefits can be affected.]]>
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<author>Prateek Jain</author>
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<title>CIIRP: What the New Creditor-Led Insolvency Route Means for Banks</title>
<link>https://www.caclubindia.com/articles/ciirp-what-the-new-creditorled-insolvency-route-means-for-banks-56088.asp</link>
<pubDate>Fri, 14 Aug 2026 09:03:04 GMT</pubDate>
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Explore how the new Creditor-Initiated Insolvency Resolution Process (CIIRP) under IBC 2026 enables earlier creditor intervention and value preservation.]]>
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<author>Ashok Kakkar</author>
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<title>No Real Recipient, No Tax on Promotion Spend</title>
<link>https://www.caclubindia.com/articles/no-real-recipient-no-tax-on-promotion-spend-56085.asp</link>
<pubDate>Thu, 13 Aug 2026 10:28:01 GMT</pubDate>
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The Clause Says Promotion, but the Law Asks: Service to Whom?The Supreme Court&rsquo;s order in Commissioner of CGST and Central Excise, Mumbai Central v. Zee E]]>
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<author>Raj Jaggi</author>
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<title>TRAN Appeals Before GSTAT: Jurisdictional Boundaries on Legacy Credits</title>
<link>https://www.caclubindia.com/articles/tran-appeals-before-gstat-jurisdictional-boundaries-on-legacy-credits-56083.asp</link>
<pubDate>Thu, 13 Aug 2026 09:07:17 GMT</pubDate>
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Recent rulings by the Punjab & Haryana High Court and AAAR clarify that GST authorities cannot adjudicate pre-GST VAT, CENVAT, or Service Tax credits, strengthening taxpayer protections.]]>
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<author>Vivek Jalan</author>
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<title>Zepto's Road to IPO: What the Reverse Flip and the FEMA Summons Teach CAs About Cross-Border Startup Structuring</title>
<link>https://www.caclubindia.com/articles/zeptos-road-to-ipo-what-the-reverse-flip-and-the-fema-summons-teach-cas-about-crossborder-startup-structuring-56070.asp</link>
<pubDate>Thu, 13 Aug 2026 08:55:27 GMT</pubDate>
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Zepto’s ₹11,000–12,000 crore IPO is more than a valuation story. Explore the reverse flip, FEMA scrutiny, DRHP timeline, and key compliance lessons for CAs and CS professionals advising growth-stage startups.]]>
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<author>Priyanshi Garg</author>
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