CAclubindia Articles
Section 62(3) vs 62(1)(c): Conversion vs Allotment
Understand the difference between Section 62(3) conversion and Section 62(1)(c) preferential allotment under the Companies Act, 2013. Ensure compliance.
LLMs in Tax: Auditability, Reliability & Professional Risk
Explore the risks of using LLMs in tax & compliance. Learn about hallucination, temporal blindness, data privacy & how to use AI responsibly.
Refundable Deposits: When Are They Taxable?
24 July 2026
147 Views
Understand when refundable deposits become taxable. Learn how evidence, not just labels, determines taxability under GST and service tax.
New ITR Column: Receipts Not Income AY 2026-27
24 July 2026
17682 Views
Discover the new 'Receipts Not in Nature of Income' column in ITR forms for AY 2026-27. Learn what to report and how to file correctly.
Form 10-IEA: Avoid Higher Tax by Filing Now
Understand Form 10-IEA for AY 2026-27. If you have business income, filing this form is crucial to opt for the old tax regime and claim deductions. Don't pay more tax!
Voluntary Company Strike Off: Close Your Business Legally
Learn how to close your inactive company legally with Form STK-2. Understand eligibility, documents, and the step-by-step process for voluntary strike off.
Director GST Liability: Liquidation Isn't a Shield
23 July 2026
113 Views
Discover how directors remain liable for company GST debts even after liquidation. Learn about Section 88(3) and director defences. Read more.
IBC Section 14 Moratorium: Scope & 2026 Amendments
Understand the IBC Section 14 moratorium: its scope, exceptions, and key changes from the 2026 amendments. Learn how it protects corporate debtors.
Crypto Futures Tax India: Reduce Tax with Speculative Treatment
Understand crypto futures tax in India. Learn how treating perpetual contracts as speculative business can significantly reduce your tax liability.
Revoked GST Registration: ITC Not Time-Barred?
22 July 2026
241 Views
Understand how Section 16(6) CGST Act offers relief for ITC after registration revocation, but doesn't revive time-barred credit. Learn the conditions.
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