CAclubindia Articles
Cash Transaction Limits Under The Income Tax Act 2025: With Related Sections and Penalties
Latest cash transaction limits in India. Avoid heavy penalties on cash sales, property deals, loans and gifts under the Income Tax Act 2025.
Tran-1 Transitional credit under GST - Can dual audits defeat statutory limitation?
09 March 2026
896 Views
Understand whether State GST authorities can question transitional input tax credit already examined by Central GST officers. This article explains the legal framework of Section 140, Rule 117, limitation under Sections 73 & 74, and key judicial rulings through the case study of Aayra Ltd. under the GST regime.
Is an ESOP the Optimal Exit Strategy? A Comprehensive Guide to Employee Ownership Transitions in India
Explore how ESOPs are emerging as a strategic exit option for Indian promoters offering liquidity, tax efficiency, employee ownership and legacy preservation under India’s regulatory framework.
Which Health Insurance Policies Qualify for GST Exemption?
08 March 2026
7 Views
Nil GST on health insurance premiums from 22 September 2025: Check which are those qualify for GST Exemption?
E-Tax Payment: How to Pay Tax online on the Income Tax Portal?
E-Tax Payment method offers convenience and security, enabling individuals and businesses to settle their taxes from anywhere, at any time.
Fixed Deposit Limits from 2026 along with New IT Rules
Fixed Deposit rules from 2026: SFT limits, TDS hacks with new Income Tax Rules, multi-bank splits.
From CA to IAS Aspirant: Bhopal Candidate Cracks UPSC 2025 with AIR 274
A Bhopal aspirant, Anjani Mishra, secured AIR 274 in the UPSC Civil Services Examination on the first attempt after leaving a Chartered Accountant job. Read the inspiring preparation journey and key lessons!
Continuous Supply Of Goods Under GST: Why Frequent Deliveries Alone Are Not Enough
07 March 2026
268 Views
Understand when frequent deliveries qualify as continuous supply of goods under GST. Learn the conditions under Section 2(32) of the CGST Act, invoicing rules, and practical implications using the Harpreet Traders–Aarya Ltd. example.
ITR-U After Reassessment Notice? Budget 2026 Proposal Explained with Tax Cost & Penalty Protection
07 March 2026
5388 Views
Finance Bill 2026 proposes allowing ITR-U filing after a Section 148 notice, offering taxpayers a compliance route during reassessment. Understand the pros, costs, additional tax burden, and penalty relief under Sections 139(8A), 140B, and 270A before deciding between settlement and litigation.
Continuous supply of services under GST: Why ongoing services are not automatically "Continuous"
06 March 2026
422 Views
Understand when services qualify as Continuous Supply of Services under GST. Learn the conditions under Section 2(33) of the CGST Act, contract duration rules, periodic payment requirements, invoicing under Section 31(5) and key compliance risks for businesses.
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