CAclubindia Articles

How to Avoid Higher Circle Rate Addition When Agreement Date Is Earlier Than Registration Date

Posted by CA Varun Gupta 01 June 2026 1027 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: ROC, Tax, Ind AS 102

Posted by sanyam goel 01 June 2026 86 Views

Navigate ESOP compliance for Indian startups. Master ROC filings, tax, Ind AS 102 accounting, and FEMA with this complete guide for founders & advisors.

Section 69A Explained: Bitumen Not a 'Valuable Article' for Tax

Posted by Vivek Jalan 01 June 2026 42 Views

Understand Supreme Court ruling on Section 69A: Bitumen isn't a 'valuable article' for tax additions. Learn what constitutes a valuable article.

31 May 2026 GST Alert: One Mistake Could Cost You 18% Tax Instead of 1%

Posted by Niyati 30 May 2026 2563 Views

GST taxpayers must stay alert: one compliance lapse could trigger an 18% tax rate instead of 1%, leading to major financial consequences.

GST & Leasehold Rights: Benefits Arising Out of Land

Posted by Raj Jaggi 30 May 2026 129 Views

Explore how GST law distinguishes between leasehold rights transfer and taxable services, preserving property law principles.

US CPA vs CA India 2026: Which is Best for Your Career?

Posted by Simandhar Education 30 May 2026 177 Views

Compare US CPA and CA India 2026. Discover which finance credential offers better career opportunities, salary, and global recognition for your goals.

Form 16 vs Form 130: Key Differences & Transition

Posted by Pranab Banerjee

30 May 2026 318 Views

Understand the key differences between India's Form 16 and the new Form 130. Learn about the transition, what's new, and what employers/employees need to know.

TCS on Foreign Credit Card Spends: Section 206C(1G) Explained

Posted by Vivek Jalan 30 May 2026 190 Views

Understand how Section 206C(1G) impacts TCS on foreign credit card spends. Learn about rates, exemptions up to ₹7 lakh, and implications for travelers.

Senior Citizen Tax Benefits for FY 2026-27: Save Big on Your Income

Posted by Ishwarya Keerthi B 29 May 2026 5174 Views

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

Posted by Mitali 29 May 2026 9547 Views

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.