CAclubindia Articles
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
8799 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.
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.
Advance Tax Due Dates For FY 2026-27
Advance Tax 1st Installment 2026: Know who is required to pay, how much tax needs to be paid to avoid interest penalties under the Income Tax Act 2025.
GST on Healthcare: Substance Over Labels
05 June 2026
287 Views
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!
IBC 2016 vs Traditional Recovery Laws in India
Discover how India's IBC 2016 shifted from traditional recovery laws to a resolution-focused insolvency framework. Learn the key differences and benefits.
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.
Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance
The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.
Beyond Skill And Chance: Supreme Court's Gameskraft Ruling Reshapes GST On Online Gaming, Fantasy Sports And Casinos
04 June 2026
798 Views
The Supreme Court’s landmark Gameskraft judgment upholds GST on actionable claims arising from online gaming, fantasy sports, betting, and casinos. The ruling clarifies taxation, valuation, actionable claims, and the constitutional validity of GST on stake-based gaming transactions.
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