Articles by CA.Sangam Aggarwal
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56th GST Council Meeting: Key Recommendations and Implications
CA.Sangam Aggarwal
15 September 2025 at 08:23
The 56th GST Council meeting on 3rd Sept 2025 introduced major GST rate cuts, exemptions, ITC changes, GSTAT roll-out, and compliance reforms. Learn key timelines, sectoral impacts, and business implications.
All About the Taxation of a Partnership Firm
CA.Sangam Aggarwal 04 July 2025 at 08:31
This article provides a comprehensive guide to the taxation of partnership firms, covering everything from the basics of firm-level taxation to the treatment of partner remuneration, capital contributions, and taxability upon retirement or reconstitution.
Latest Changes in ITR Forms for AY 2025-26
CA.Sangam Aggarwal 25 June 2025 at 08:42
In this article, we present a detailed overview of the newly notified ITR forms for AY 2025–26, outlining the key changes introduced and their practical implications for different categories of assessees.
Is Selling Old Gold Taxable?
CA.Sangam Aggarwal 05 June 2025 at 08:54
In this article, we’ll quickly unpack what counts as taxable gold, show real-life examples of items that qualify (and those that don’t), and explain how your holding period determines whether you owe tax at a higher slab rate or a concessional rate for long-term gains.
Faceless Assessment: A Digital Transformation in Tax Administration
CA.Sangam Aggarwal 28 May 2025 at 08:37
The e-assessment scheme marked a significant shift from the traditional manual assessment system to a technology-driven, faceless, and jurisdiction-free model, aligning with the broader vision of Digital India and ease of doing business.
Corporate Compliance for Indian Companies
CA.Sangam Aggarwal 17 May 2025 at 06:42
IntroductionIn India, a wide range of company structures such as private companies, public companies, and listed entities have been established to serve various..
Common Mistakes Frequently Observed in Financial Statements for Corporate Entities
CA.Sangam Aggarwal 15 May 2025 at 08:41
This article highlights frequently observed errors to help improve accuracy and transparency in financial reporting.
Common Mistakes in Financial Statements of Non-Corporate Entities & CA Audit Assignment Limits
CA.Sangam Aggarwal 14 May 2025 at 08:40
Financial statements are the cornerstone of assessing the financial health and compliance of any business entity, including non-corporate forms such as proprietorships, partnerships, and HUFs.
Simplified Taxation for Small Businesses: Understanding the Composition Scheme under CGST Act, 2017
CA.Sangam Aggarwal 02 May 2025 at 08:35
Under the CGST Act, 2017, businesses are required to obtain GST registration once their aggregate turnover exceeds the prescribed threshold limits - Rs. 40,00,000 for suppliers of goods and Rs. 20,00,000 for providers of services.
Mistakenly Paid 5% TDS Instead of 2%? Here's How to Claim a Refund via TRACES
CA.Sangam Aggarwal 30 April 2025 at 08:40
This step-by-step guide walks you through the complete process of claiming a refund for excess TDS deducted on rent via Form 26QC on the TRACES portal, ensuring compliance and timely recovery of overpaid taxes.
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