CAclubindia Articles

Modi Ji: Lead. Serve. Inspire - Part II

Raj Jaggi 08 September 2025 at 09:48

Discover the next 10 inspiring qualities of Prime Minister Narendra Modi - from embracing poverty with pride and rejecting nepotism, to donating gifts, empowering youth, honouring unsung heroes with the People’s Padma and launching UDAN.

PMS Fees and Capital Gains: Can You Claim Deduction Under Section 48?

CA Varun Gupta 08 September 2025 at 08:47

Can PMS fees be claimed as deduction under Section 48 while computing capital gains? Explore statutory law, ITAT rulings, SEBI PMS rules & filing tips.

Capitalization of Borrowing Cost on Land as per Ind AS 23: Borrowing Costs

Rahul Agarwal 08 September 2025 at 08:38

Understand the capitalization of borrowing costs on land under Ind AS 23. Learn when borrowing costs qualify for capitalization, key principles, and practical implications for businesses.

Last Date of Income Tax Filing with ITR for the AY 2025-26: What Happens If You Miss It?

Pranab Banerjee 08 September 2025 at 08:36

The last date for Income Tax Return filing for AY 2025-26 is September 15, 2025, with no further extensions. Learn penalties, interest, and consequences of missing the ITR deadline, plus tips to file on time.

GST 3.0: Major Reforms Ahead as FM Sitharaman Promises Consumer Benefits

gstregistration.co 08 September 2025 at 08:36

In an interview, FM Sitharaman outlined GST 3.0 reforms, benefits for consumers, GST on fuel, impact on education & insurance, and why One Nation One GST is still a challenge.

GST Relief or an Illusion: The Unseen Costs of GST Rate Restructuring

CA Shubhi Khandelwal 06 September 2025 at 08:45

The GST Council's new two-slab reform (5% & 18%) simplifies the tax structure but brings hidden costs. With ITC withdrawal and sectoral anomalies, hotels, salons, insurance, garments, and footwear may see higher prices despite lower GST rates.

The New Rate of GST: Full List and Rate Chart Effective from 22 September 2025

Pranab Banerjee 06 September 2025 at 08:43

Discover the new GST rates effective from 22 September 2025. Learn how reduced taxes on food and medicines, higher levies on luxury goods, and simplified compliance rules will impact consumers, businesses, and the economy.

56th GST Council Meeting Updates: Key GST Rate Changes Effective September 2025

CA Varun Gupta 06 September 2025 at 08:35

Discover key highlights of the 56th GST Council Meeting held in New Delhi. Effective from September 22, 2025, the latest GST rate changes bring exemptions, reductions, and structural reforms across food, healthcare, energy, automobiles and services.

Determination of Effective Tax Rate and Time of Supply when there is a Change in Tax Rate

K Seeta Rajani 05 September 2025 at 17:02

GST rate revisions effective from 22nd September 2025 bring crucial changes in determining the Time of Supply under Section 14.

Modi Ji's Leadership Lessons for a New India - Part I

Raj Jaggi 05 September 2025 at 16:53

IntroductionBorn on 17th September 1950, Narendra Modi Ji, our Honourable Prime Minister, has risen from humble beginnings to become one of the most admired lea..