CAclubindia Articles
How to Avoid Higher Circle Rate Addition When Agreement Date Is Earlier Than Registration Date
01 June 2026
997 Views
Learn how agreement-date stamp duty value can be adopted instead of registration-date value under Sections 50C, 43CA, and 56(2)(x). Understand payment conditions, 110% safe harbour, buyer-seller implications, practical examples, and key judicial rulings.
ESOP Compliance for Indian Startups: Complete Guide to ROC, Tax, Ind AS 102 & FEMA
Learn the complete ESOP compliance process for Indian startups, including scheme drafting, MGT-14, SH-6, PAS-3 filings, FMV valuation, Ind AS 102 accounting, TDS on exercise, DPIIT startup benefits, and FEMA requirements. A practical guide for founders, CAs, CS professionals and startup advisors.
Section 69A Explained: SC Rules Bitumen Cannot Be Treated as a Valuable Article for Tax Additions
The Supreme Court in the D.N. Singh case held that bitumen cannot be treated as a "valuable article" under Section 69A of the Income Tax Act. The judgment clarifies that only high-priced articles commanding a premium value qualify for tax additions under the provision, significantly limiting its scope.
31 May 2026 GST Alert: One Mistake Could Cost You 18% Tax Instead of 1%
GST taxpayers must stay alert: one compliance lapse could trigger an 18% tax rate instead of 1%, leading to major financial consequences.
Transfer Of Leasehold Rights Outside The Ambit Of GST: The Continuing Relevance Of Benefits Arising Out Of Land
30 May 2026
122 Views
When GST Reached the Doorstep of Property LawThe introduction of the Goods and Services Tax marked one of the most ambitious indirect tax reforms in India. The ...
US CPA vs CA India 2026 - Which is Better for Your Finance Career?
US CPA vs CA in India: Compare salary, difficulty, duration, career scope, Big 4 opportunities and global recognition to choose the right qualification.
Form 16 vs Form 130: Key Differences Every Employer and Employee Should Know
30 May 2026
312 Views
Form 16 is replaced by Form 130 from FY 2026-27 under the new Income Tax Act, 2025. Know key differences, issue dates, TRACES rules and what employers must do for FY 2025-26 compliance.
Section 206C(1G): How TCS Applies on Foreign Credit Card Spends
TCS on foreign remittances and international credit card spends under LRS changed from 1 July 2023. Know Section 206C(1G), 20% TCS applicability, ₹7 lakh exemption, and latest rules.
Senior Citizen Tax Benefits for FY 2026-27: Save Big on Your Income
Understand the Key Income Tax Benefits Available to Senior Citizens for FY 2026–27. From higher exemption limits and pension deductions to medical expense relief and interest income benefits, senior and super senior citizens can significantly reduce their tax burden through proper tax planning and smart regime selection.
Senior Citizens Can Earn More Than Bank FD: This Government Scheme Is Trending in 2026
Know how to earn better returns than bank FD with this trending government-backed retirement investment in 2026. Check the eligibility, maturity rules and effective return strategy.
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