CAclubindia Articles

Zepto's Road to IPO: What the Reverse Flip and the FEMA Summons Teach CAs About Cross-Border Startup Structuring

Posted by Priyanshi Garg 13 August 2026 544 Views

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.

Can an HUF Claim Tax Benefits on Life Insurance Premiums?

Posted by Shivani 12 August 2026 134 Views

Tax planning becomes more effective when you use all the deductions available under the Income-tax Act. One strategy many families overlook is claiming tax dedu...

Why Finance Professionals Should Care About Digital Entertainment Tax Revenue

Posted by Niyati 12 August 2026 63 Views

Gaming taxation is becoming a major compliance area for CPAs. Learn how digital gaming revenue, withholding taxes, GST obligations, reporting rules, and evolving regulations are reshaping tax practice and client advisory services.

Intraday Trading + LTCG From Share = 12 Lakh: Which ITR To Choose and How Gains are Taxed?

Posted by Poojitha Raam Vinay 12 August 2026 1119 Views

Confused about tax on ₹5.5 lakh intraday profit and ₹6.5 lakh LTCG? Learn which ITR form to file for AY 2026-27, how each income is taxed, Section 112A rules, set-off restrictions, and tax audit requirements.

GST & Mining: Crackdown and Taxability

Posted by Vivek Jalan 12 August 2026 287 Views

Illegal mining can now trigger both GST and Income Tax scrutiny. Learn how Instruction No. 01/2026-GST strengthens coordination between mining and tax authorities, GST on royalty under RCM, compliance requirements, and the risks of non-compliance for mine operators.

Term Sheet vs. Shareholders' Agreement: What Every CA Advising a Funded Startup Should Know

Posted by Priyanshi Garg 12 August 2026 435 Views

Term Sheet vs Shareholders' Agreement (SHA): Understand the key differences, legal impact, investor rights, valuation implications, and why founders and CAs must get both documents right during fundraising.

Pin To Pin Distance: E-Way Bill

Posted by Khush Trivedi 11 August 2026 8279 Views

Under GST regime for quick and easy Movement of goods across India without any hindrance, all the check posts across the country are abolished. However to track the movement of goods &controlling any Tax evasion E-way Bill system has been introduced.

Form 3CA, 3CB and 3CD: Know Which Tax Audit Report Applies to You for AY 2026-27

Posted by Poojitha Raam Vinay 11 August 2026 2118 Views

Confused between Form 3CA and Form 3CB for AY 2026-27? Learn tax audit applicability, turnover limits, Form 3CD reporting, due dates, penalties and the upcoming shift to Form 26 under the Income Tax Act, 2025.

GST Appeal Time-Bar Cannot Always Bury a Business

Posted by Raj Jaggi 11 August 2026 131 Views

The Himachal Pradesh High Court ruled that while GST appeals filed beyond the limitation period under Section 107 cannot be entertained by appellate authorities, constitutional courts may grant equitable relief in deserving cases.

The Cost of Reconciliation

Posted by Karthik Ganeshan 11 August 2026 79 Views

Reconciliation is a vital financial control, but recurring reconciliations may signal deeper process issues. Explore when reconciliation validates accuracy and when it masks inefficiencies, system gaps and operational dependencies.