CAclubindia Articles

You Cannot Climb The Ladder Of Success With Your Hands In Pockets

Raj Jaggi 02 January 2026 at 10:58

A powerful guide on success, hard work, and perseverance, featuring real stories of global and Indian achievers who rose through relentless effort.

Arbitrage Funds: Balancing Low Volatility With Superior Post-Tax Returns

CS Lalit Rajput 02 January 2026 at 10:45

Arbitrage funds emerge as 2025's breakout mutual fund category, with Rs 2.75 lakh crore AUM, offering low risk, equity tax benefits, and stable post-tax returns.

Applicability Of GST On Supplies Made To Special Economic Zones

Raj Jaggi 02 January 2026 at 10:38

Explains GST treatment of supplies to SEZs, zero-rated supply under IGST Act, authorised operations, refunds, and post-01.10.2023 legal changes.

Income Tax Act 2025: Shift from Assessment Year to Tax Year & What It Means for Taxpayers

Pranab Banerjee 02 January 2026 at 06:42

The Income Tax Act 2025 replaces the confusing Assessment Year system with a simpler Tax Year concept, aligning income and tax filing in the same year to make compliance clearer, faster and taxpayer-friendly.

Why Your Tax Refund Is Delayed: Simple Guide to Fix It

Sachin 02 January 2026 at 06:42

The Income Tax Department has started sending emails and SMS alerts to taxpayers flagging mismatches in ITR deduction and exemption claims, putting assessments and refunds on hold ahead of the December 31 deadline.

Less Criticism And More Self-Improvement: New Year's Resolution Of A Smart Chartered Accountant

Raj Jaggi 01 January 2026 at 07:19

A reflective New Year guide for Chartered Accountants on self-improvement, discipline, courage, health, continuous learning, and reducing criticism, highlighting how inner refinement leads to lasting professional and personal growth.

Internal Control Failures: Real Examples and Lessons for Auditors

CA Tushar Makkar 01 January 2026 at 07:19

Explore real-world internal control failures like the Satyam scandal and global fraud cases. Learn practical audit lessons every CA and audit student must know...

PM Modi's Pre-Budget Meet: Mission-Mode Reforms Across Sectors

Mitali 31 December 2025 at 12:16

PM Modi's pre-Budget meet: Discover economists Budget 2026 ideas from Modi's summit: Mission-mode reforms for Viksit Bharat 2047.

Ocean Freight Under GST In CIF Contracts: The Journey From Controversy To Clarity

Raj Jaggi 31 December 2025 at 09:39

IGST on ocean freight under CIF imports stands conclusively settled after the Supreme Court’s Mohit Minerals ruling and Notification 13/2023, effective 1 Oct 2023. This article explains the litigation history, double taxation issue, refund implications, and why the relief applies only to ocean freight, not air freight.