CAclubindia Articles

Understanding Section 54F: Reinvestment-Based Capital Gain Relief

Affluence Advisory 23 January 2026 at 09:19

Understand Section 54F of the Income Tax Act - eligibility, conditions, exemption limits, CGAS rules, calculation formula and key amendments applicable from AY 2026.

Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

Raj Jaggi 23 January 2026 at 07:12

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.

The Role of AI in Auto Trading and Trading Bots

Shivani 22 January 2026 at 17:28

Explore auto trading and algorithmic trading fundamentals, from rule-based systems to AI strategies, risks, execution, and structured learning paths.

MGT-7A Applicability Explained in Light of Revised Small Company Criteria

CS Divesh Goyal 22 January 2026 at 07:07

Clarifies whether companies should file MGT-7 or MGT-7A for FY 2024-25 after the revised Small Company thresholds effective 1 December 2025, in the absence of MCA clarification.

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Raj Jaggi 22 January 2026 at 07:07

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.

Unbelievable Rules That are Hidden from Seniors: Zero ITR Hack Exposed For AY 2026-27

Mitali 21 January 2026 at 17:06

Seniors citizen's zero ITR guide for AY 2026-27: Pension, rent, Interest and shares hack - hidden senior relief revealed.

What is an EPIC Number in a Voter ID Card?

Chaitra Seetharam 21 January 2026 at 12:04

Discover what EPIC number means in Voter ID: Learn full form, location on card & how to find it online via NVSP.

Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

CS Divesh Goyal 21 January 2026 at 09:14

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Raj Jaggi 21 January 2026 at 06:04

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.