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<title> CAclubindia.com : Articles</title>
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<title>Income Tax Act 2025 vs 1961: What Actually Changed for Salaried Professionals</title>
<link>https://www.caclubindia.com/articles/income-tax-act-2025-vs-1961-what-actually-changed-for-salaried-professionals-55022.asp</link>
<pubDate>Tue, 14 Apr 2026 10:10:28 GMT</pubDate>
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Understand what really changed with the Income Tax Act 2025, no change in tax rates or slabs, but major updates in structure, section numbers, TDS rules and compliance procedures. Learn how it impacts your July 2026 ITR filing, new forms, Tax Year concept, and what stays the same for salaried taxpayers and professionals.]]>
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<author>Diksha Chawla</author>
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<title>GST on Reimbursement of Expenses under Rule 33: Pure Agent, Section 15, Invoicing, GSTR-1 and E-Invoicing</title>
<link>https://www.caclubindia.com/articles/gst-on-reimbursement-of-expenses-under-rule-33-pure-agent-section-15-invoicing-gstr1-and-einvoicing-55050.asp</link>
<pubDate>Tue, 14 Apr 2026 10:10:11 GMT</pubDate>
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Understand GST on reimbursements: when expense recoveries are taxable under Section 15, when they qualify as pure-agent exclusions under Rule 33, and how to correctly invoice, report in GSTR-1 and handle e-invoicing without inflating turnover or triggering extra compliance.]]>
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<author>CA Varun Gupta</author>
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<title>Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): A Golden Compliance Reset for Defaulting Companies</title>
<link>https://www.caclubindia.com/articles/companies-compliance-facilitation-scheme-2026-ccfs-2026-55049.asp</link>
<pubDate>Tue, 14 Apr 2026 10:10:08 GMT</pubDate>
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<![CDATA[
The MCA's Companies Compliance Facilitation Scheme (CCFS-2026) offers a one-time opportunity from April 15 to July 15, 2026, for companies to clear pending filings at significantly reduced fees, gain immunity from penalties and opt for dormancy or strike-off, helping regularise compliance and avoid strict post-deadline action.]]>
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<author>CS Binit Thakur</author>
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<title>Trademark Governance in a Borderless World: Law, Compliance and Advisory Perspectives</title>
<link>https://www.caclubindia.com/articles/trademark-governance-in-a-borderless-world-law-compliance-advisory-perspectives-55057.asp</link>
<pubDate>Mon, 13 Apr 2026 10:57:58 GMT</pubDate>
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<![CDATA[
A comprehensive guide to trademarks in India covering definition, legal framework under the Trade Marks Act, 1999, types of trademarks, registration process, international treaties like TRIPS and WIPO, infringement remedies and best practices for protecting brand identity.]]>
</description>
<author>CS Mayur Mazumdar</author>
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<title>TDS Liability of Co-Operative Bank On Interest Paid To A Co-Operative Society</title>
<link>https://www.caclubindia.com/articles/tds-liability-of-cooperative-bank-on-interest-paid-to-a-cooperative-society-55055.asp</link>
<pubDate>Mon, 13 Apr 2026 10:40:24 GMT</pubDate>
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<![CDATA[
A detailed analysis of Section 194A of the Income Tax Act on TDS applicability for co-operative banks and societies, covering key amendments, judicial precedents, and the continuing legal ambiguity on interest payments.]]>
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<author>K.V. Radhakrishnan</author>
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<title>How to Check If Your Vendors Are Registered Under MSME</title>
<link>https://www.caclubindia.com/articles/how-to-check-if-your-vendors-are-registered-under-msme-55054.asp</link>
<pubDate>Mon, 13 Apr 2026 10:26:31 GMT</pubDate>
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<![CDATA[
Understand MSME vendor compliance under the MSMED Act, covering 45-day payment rules, MSME-1 filing, interest liability, and practical verification methods using Udyam certificates, vendor communication and a structured MSME register.]]>
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<author>CS Divesh Goyal</author>
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<title>Export Obligation (EO) for EPCG Licenses reduced proportionately for FY 24-25</title>
<link>https://www.caclubindia.com/articles/export-obligation-eo-for-epcg-licenses-reduced-proportionately-for-fy-2425-55029.asp</link>
<pubDate>Mon, 13 Apr 2026 09:03:12 GMT</pubDate>
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<![CDATA[
Policy Circular No. 10/2025-26 (26 Feb 2026) introduces key compliance changes for EPCG licence holders under FTP 2023. Understand the EO reduction criteria under Para 5.17, DGFT process, RA actions, and a practical checklist to ensure accurate EODC filings and risk mitigation.]]>
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<author>Vivek Jalan</author>
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<title>Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026</title>
<link>https://www.caclubindia.com/articles/form-no-141-schedule-a-explained-new-rent-tds-reporting-rules-from-april-2026-55024.asp</link>
<pubDate>Mon, 13 Apr 2026 09:02:55 GMT</pubDate>
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<![CDATA[
Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.]]>
</description>
<author>CA Varun Gupta</author>
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<title>Section 80C vs. 10(10D): Shifting Focus to Tax-Free Payouts</title>
<link>https://www.caclubindia.com/articles/section-80c-vs-1010d-shifting-focus-to-taxfree-payouts-55038.asp</link>
<pubDate>Mon, 13 Apr 2026 09:02:47 GMT</pubDate>
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<![CDATA[
Rethink tax planning under India's new regime by shifting focus from Section 80C deductions to tax-free maturity under Section 10(10D). Discover how plans like LIC Jeevan Utsav and Jeevan Umang can deliver guaranteed, tax-efficient income and reshape client investment strategies.]]>
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<author>Raj</author>
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<title>Big Four vs Bharat: Audit War Brewing?</title>
<link>https://www.caclubindia.com/articles/big-four-vs-bharat-audit-war-brewing-55046.asp</link>
<pubDate>Mon, 13 Apr 2026 09:02:43 GMT</pubDate>
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<![CDATA[
Explore India’s evolving audit policy as the government reassesses the Big Four’s role in sensitive sectors. Learn how data sovereignty, ICAI-led reforms and efforts to strengthen domestic audit firms could reshape the future of auditing in India.]]>
</description>
<author>CA Ayush Agarwal</author>
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