CAclubindia Articles

GST Fraud Allegations and Bail: Why Liberty cannot wait for Trial

Posted by Raj Jaggi

09 June 2026 7 Views

Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims

Form 10A, 10AB, 10BD and 10BE: What Every Trust Must Know After CBDT Circular 6/2023

Posted by Vivek Jalan 09 June 2026 25 Views

Learn about the latest tax compliance relaxations for trusts, charitable institutions and NPOs, including Form 10A, 10AB, 10BD and 10BE updates.

How AI is Revolutionizing CA Practice in India: A Practical Guide for Chartered Accountants

Posted by CA CS Nilay Shah 09 June 2026 39 Views

Discover how AI tools like ChatGPT, Claude, and Gemini are transforming CA practice in India. Learn practical use cases, compliance benefits, client communication strategies, and a step-by-step 30-day AI adoption plan for Chartered Accountants.

Received a Family Gift? Check the New 'Relative' Definition Under Income Tax Act 2025

Posted by CA Umesh Sharma 09 June 2026 37 Views

Understand how the Income Tax Act, 2025 redefines "relative" for gift taxation. Learn which family gifts remain tax-free, the inclusion of maternal relatives, HUF provisions, and why gifts from cousins, nephews and nieces may still attract tax.

Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter

Posted by CA Varun Gupta

09 June 2026 26 Views

Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.

PF Withdrawal Online 2026: With New EPFO 3.0 Rules

Posted by Poojitha Raam Vinay

08 June 2026 6845 Views

Learn how to withdraw PF online in 2026 under EPFO 3.0. Explore new UPI and ATM withdrawal features, ₹5 lakh auto-settlement, Form 121 rules, eligibility, tax implications, withdrawal limits and step-by-step claim filing process.

IBC 2016 vs Traditional Recovery Laws: How India Shifted from Recovery to Resolution

Posted by Ashok Kakkar 08 June 2026 59 Views

Explore how the Insolvency and Bankruptcy Code (IBC) 2016 transformed India's debt recovery framework from asset-based recovery to business resolution, improving NPA management, creditor recoveries, and insolvency outcomes.

The Right GSTIN After Restructuring: Why Registration Planning Can Make Or Break GST Compliance

Posted by Raj Jaggi

08 June 2026 65 Views

Understand GST registration implications during mergers, demergers, business transfers, and takeovers. Learn when fresh registration, amendments, cancellation, and ITC transfer are required under Sections 22, 25, 28, and 29 of the CGST Act, 2017.

Digital Personal Data Protection Rules 2025: An Analysis

Posted by FCS Deepak Pratap Singh 08 June 2026 246 Views

Explore the key provisions of the Digital Personal Data Protection (DPDP) Rules, 2025, including consent, data security, breach reporting, children's data, and compliance obligations under India's DPDP Act, 2023.

Exemption for Government Securities: Income Tax (Amendment) Ordinance, 2026

Posted by Vivek Jalan 08 June 2026 94 Views

The Income-tax (Amendment) Ordinance, 2026 exempts FIIs and BIS from tax on government securities, boosting foreign investment, debt market liquidity and forex reserves.