CAclubindia Articles

Ind AS 7 Amendment 2025: Key Changes in Statement of Cash Flow under Companies Rules

Rahul Agarwal 01 September 2025 at 08:37

Understand the new disclosure requirements for Supplier Finance Arrangements (Paragraphs 44F–44H) effective from April 1, 2025. Learn how companies must report terms, liabilities, and liquidity risks under supply chain finance, payable finance, or reverse factoring arrangements.

Setting Life Goals vis-a-vis CA, CS and CMA examinations

CA CMA CS Ram Pavan Kumar Melam 01 September 2025 at 08:31

Discover the power of setting clear life goals with inspiring stories of Michael Phelps and J.K. Rowling, practical checklists, and proven strategies. Learn how clarity, purpose, and consistent action can transform your journey into lasting success.

Different Types of NBFC Registrations & Its Purposes

Affluence Advisory 01 September 2025 at 08:30

This article elaborates on these types of NBFC registrations and the purpose behind each category, highlighting why such nuanced categorization strengthens financial stability, protects consumers, and drives economic growth.

Treatment of Minor's Income and TDS Deduction: Clubbing Provisions, Refund Claims, and Demand Resolution under the Income Tax Act

CA Varun Gupta 30 August 2025 at 08:40

Learn how to handle TDS deducted in a minor’s PAN, clubbing of minor’s income under Section 64(1A), refund claims, rectification process, and compliance under the Income-tax Act, 1961.

Tax Filing 2025: Old vs New Regime - Key Deductions You Can Still Claim Under Both

LegalDev 30 August 2025 at 08:32

Discover key deductions available under both old and new tax regimes, including standard deduction, employer contributions, gratuity, and family pension. Compare regimes to save more on taxes in FY 2024-25.

The Limits of Demand Orders Under GST: Why Adjudicating Authorities Cannot Exceed the Show Cause Notice

Abhishek Raja 29 August 2025 at 08:34

Under GST, tax demand orders cannot exceed the amount proposed in the SCN. Section 75(7) of the CGST Act and landmark High Court rulings reinforce this safeguard, protecting taxpayers from arbitrary or inflated demands.

Income Tax Filing 2025: New Business Codes for Intraday, F&O and Delivery-Based Trading

CA Varun Gupta 29 August 2025 at 08:26

Learn about the new Income Tax business codes for share trading - 21009 (Intraday), 21010 (F&O) and 21011 (Delivery-Based). Understand speculative vs non-speculative income, Section 44AD applicability, ITR-3 vs ITR-4 usage, audit rules under Section 44AB and loss carry-forward provisions for traders.

More Than 40 deductions or exemptions available under New Tax Regime For FY 24-25: Check Before Filing

Mitali 28 August 2025 at 17:32

List of more than 40 deductions and exemptions under New Tax Regime FY 2024-25. Maximize tax savings with this complete guide.

Soft Skills: The Secret Ingredient to Professional Success

Raj Jaggi 28 August 2025 at 10:12

Setting the Stage Qualifying prestigious professional examinations like Chartered Accountancy, Cost and Management Accountancy, Company Secretaryship, Medical, ..

Motorcycles Above 350cc May Soon Face 40% GST

LegalDev 28 August 2025 at 08:34

India may overhaul its GST structure for automobiles. Motorcycles above 350cc could face a steep 40% tax, while bikes and scooters under 350cc may benefit from a lower 18% GST. Find out how this change could impact prices, manufacturers, and buyers ahead of the September GST Council meeting.