<?xml version="1.0" encoding="iso-8859-1" ?>
<rss version="2.0">
<channel>
<title> CAclubindia.com : Articles</title>
<link>https://www.caclubindia.com/articles/</link>
<generator>https://www.caclubindia.com/</generator>
<item>
<title>TDS on Cash Withdrawals 2026: Major Shift in Deduction Rules - Excess vs. Entire Amount</title>
<link>https://www.caclubindia.com/articles/tds-on-cash-withdrawals-2026-major-shift-in-deduction-rules-excess-vs-entire-amount-55876.asp</link>
<pubDate>Mon, 6 Jul 2026 15:22:45 GMT</pubDate>
<description>
<![CDATA[
From April 1, 2026, Section 393 of the Income Tax Act, 2025 changes TDS on cash withdrawals. Learn new thresholds, rates, payment codes and how TDS will apply on the entire withdrawal amount once limits are crossed.]]>
</description>
<author>Chaitra Seetharam </author>
</item>
<item>
<title>Section 74 Notices: Low Threshold, High Responsibility</title>
<link>https://www.caclubindia.com/articles/section-74-notices-low-threshold-high-responsibility-55874.asp</link>
<pubDate>Mon, 6 Jul 2026 10:24:34 GMT</pubDate>
<description>
<![CDATA[
Can GST authorities invoke Section 74 based on suspicion alone? The Madras High Court in M/s Fastenex Pvt. Ltd. v. State Tax Officer clarifies that fraud, wilful misstatement, or suppression of facts must be supported by traceable material, while reaffirming the importance of reasoned notices, natural justice, and taxpayer responses under the GST framework.]]>
</description>
<author>Raj Jaggi</author>
</item>
<item>
<title>Beyond Financial Statements: Understanding CMA Data and Working Capital Assessment-A Practical Guide from a Banker's Perspective</title>
<link>https://www.caclubindia.com/articles/beyond-financial-statements-understanding-cma-data-and-working-capital-assessmenta-practical-guide-from-a-bankers-perspective-55870.asp</link>
<pubDate>Mon, 6 Jul 2026 09:44:44 GMT</pubDate>
<description>
<![CDATA[
Learn what CMA Data is, why banks require it for working capital finance, its key components, and how it helps assess business viability, cash flow, repayment capacity, and financial health for informed lending decisions.]]>
</description>
<author>Ashok Kakkar</author>
</item>
<item>
<title>Section 8 and 9 of the IBC: The Operational Creditor's Route to CIRP - Procedure, Pitfalls and the 2026 Amendments</title>
<link>https://www.caclubindia.com/articles/section-8-and-9-of-the-ibc-the-operational-creditors-route-to-cirp-procedure-pitfalls-and-the-2026-amendments-55872.asp</link>
<pubDate>Mon, 6 Jul 2026 09:04:59 GMT</pubDate>
<description>
<![CDATA[
Understand Sections 8 and 9 of the Insolvency and Bankruptcy Code (IBC), 2016, including demand notices, operational creditor rights, the pre-existing dispute doctrine, limitation rules, and key changes introduced by the IBC (Amendment) Act, 2026.]]>
</description>
<author>Priyanshi Garg</author>
</item>
<item>
<title>TDS on Partner Remuneration and Interest under Income Tax Act, 2025: Section 393(3) vs Section 194T</title>
<link>https://www.caclubindia.com/articles/tds-on-partner-remuneration-and-interest-under-income-tax-act-2025-section-3933-vs-section-194t-55869.asp</link>
<pubDate>Mon, 6 Jul 2026 09:00:32 GMT</pubDate>
<description>
<![CDATA[
Understand TDS on partner remuneration, salary, commission, bonus and interest under Section 393(3) of the Income-tax Act, 2025. Learn the transition from Section 194T, applicable rates, ₹20,000 threshold, reporting forms, compliance requirements, disallowance consequences and practical issues for partnership firms and LLPs.]]>
</description>
<author>CA Keshav Kumar</author>
</item>
<item>
<title>Rule 46A: A Practical Take on Additional Evidence in Appeals</title>
<link>https://www.caclubindia.com/articles/rule-46a-a-practical-take-on-additional-evidence-in-appeals-55842.asp</link>
<pubDate>Mon, 6 Jul 2026 09:00:28 GMT</pubDate>
<description>
<![CDATA[
Understand Rule 46A under the Income-tax Act with practical insights on additional evidence in appeals, admission conditions, remand proceedings, key judicial precedents, and common mistakes practitioners should avoid.]]>
</description>
<author>CA Neeraj Tyagi</author>
</item>
<item>
<title>Form 138 under Income Tax: Applicability, Due Dates and Filing Process TY 2026-27</title>
<link>https://www.caclubindia.com/articles/form-138-under-income-tax-applicability-due-dates-and-filing-process-ty-202627-55868.asp</link>
<pubDate>Sat, 4 Jul 2026 17:50:18 GMT</pubDate>
<description>
<![CDATA[
Learn about Form 138 under the Income-tax Act, 2025, which replaces Form 24Q from TY 2026–27. Understand its applicability, filing requirements, due dates, eligibility, and key details required for quarterly TDS reporting on salary payments and senior citizen transactions.]]>
</description>
<author>Ishwarya Keerthi B</author>
</item>
<item>
<title>How Banks Assess the Working Capital Requirement of a Business: A Practical Guide from a Banker's Perspective</title>
<link>https://www.caclubindia.com/articles/how-banks-assess-the-working-capital-requirement-of-a-business-a-practical-guide-from-a-bankers-perspective-55866.asp</link>
<pubDate>Sat, 4 Jul 2026 09:14:06 GMT</pubDate>
<description>
<![CDATA[
Learn how banks assess working capital requirements using operating cycles, CMA data, financial ratios, cash flows, and credit appraisal methods to determine business funding needs.]]>
</description>
<author>Ashok Kakkar</author>
</item>
<item>
<title>Lower / Nil TDS Certificate for NRI Payments: Form 128, Form 129, PAN Requirement, Procedure and Benefits</title>
<link>https://www.caclubindia.com/articles/lower-nil-tds-certificate-for-nri-payments-form-128-form-129-pan-requirement-procedure-and-benefits-55858.asp</link>
<pubDate>Sat, 4 Jul 2026 09:07:49 GMT</pubDate>
<description>
<![CDATA[
Understand Form 128, Form 129, PAN requirements, Form 15CA/15CB, and lower or nil TDS certificates for NRI payments under the Income-tax Act, 2025.]]>
</description>
<author>CA Varun Gupta</author>
</item>
<item>
<title>Fast Track Merger 2.0: How the September 2025 Amendment Opens a Faster Restructuring Route for Startups</title>
<link>https://www.caclubindia.com/articles/fast-track-merger-20-how-the-september-2025-amendment-opens-a-faster-restructuring-route-for-startups-55848.asp</link>
<pubDate>Sat, 4 Jul 2026 09:07:48 GMT</pubDate>
<description>
<![CDATA[
Discover how startups can benefit from Fast Track Merger 2.0, with faster approvals, wider eligibility, and simplified group restructuring under the Companies Act, 2013.]]>
</description>
<author>Priyanshi Garg</author>
</item>
</channel>
</rss>
