CAclubindia Articles
When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A
Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.
CA Reveals 26x Salary Growth Journey: From Rs 1.92 Lakh to Rs 57.8 Lakh in 10 Years
A Chartered Accountant's inspiring journey from a Rs 1.92 lakh articleship stipend to a Rs 57.8 lakh salary at KPMG Sweden highlights the long-term career growth potential in the CA profession.
Charitable Trusts under the Income Tax Act, 2025: A Practitioner's Map of Part B of Chapter XVII (Sections 332 to 355)
06 June 2026
8438 Views
The Income-tax Act, 2025 has completely overhauled the taxation framework for charitable trusts and non-profit entities. Learn about the new RNPO regime, Section 332 registration, the 85% application rule, Section 354 approval, accreted income tax, and key compliance changes every CA must understand.
Accounting Skills Update: Stay Competitive in 2026
Traditional accounting skills aren't enough. Discover the new standard with global certifications & AI fluency needed for competitive Indian finance roles in 2026.
Virtual CFO Services for SMEs: Boost Growth & Control
Discover how Virtual CFO services enhance financial control, compliance, and cash flow for SMEs. Improve business growth with expert financial guidance.
FD Interest Rates for 444-Day Special Scheme 2026: Check Which PSU Bank Offers Highest Return?
05 June 2026
53942 Views
Are you planning to invest in a 444-day special FD - Discover which PSU bank offering the highest return - compare SBI, PNB, BoB and other PSU banks to find which offers the highest returns.
Windfall Tax: What Is It and Why Is Everyone Talking About It?
Understand what a windfall tax is, why governments impose it on extraordinary corporate profits, how it works, India's approach, and the ongoing debate over economic fairness, investment, and public welfare.
GST on Healthcare: Substance Over Labels
Karnataka High Court rules GST exemption for healthcare services applies based on substance, not labels like 'support services'. Learn more.
Supreme Court: Banning the Online Money Gaming is within the States' Power
Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.
Tax Residency Certificate (TRC) India: How to Get It
Understand what a Tax Residency Certificate (TRC) is in India. Learn how to apply for it to avoid double taxation and claim DTAA benefits. Get your TRC now!
Popular Articles
- Due Date Extended: Check Which Return Filing Gets More Time?
- SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration
- Penalty For Late Filing Of Income Tax Return For AY 2026-27
- New Column in ITR For AY 2026-27: "Receipts Not in Nature of Income" - What Is It?
- Income Tax Audit Limit for AY 2026-27: Guide to Section 44AB, 44AD and 44ADA Thresholds
- AIS Income Tax Transactions: What to Report and What to Skip in AY 2026-27?
- Pensioner ITR for AY 2026-27: Guide to Reporting Pension Income and Claiming Your Tax Refund
- ITR Processing Time 2026: Know How Long Will It Take and What Each Status Message Means
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
