CAclubindia Articles

Faceless Assessments & Appeals: Reforming Tax Administration

Khush Trivedi 26 June 2025 at 17:24

IntroductionThe Income Tax Act, 1961, lays down a comprehensive mechanism for assessing an individual’s or entities taxable income and determining their c

Are Co-operative Societies Liable Under GST?

K.V. Radhakrishnan 26 June 2025 at 10:36

Supply of service or goods provide to the members by a co-operative society registered under any co-operative law will not come under the provisions of the GST Act. Why? We shall look into the statutory provisions of the law and the Constitution of India.

LLMs for Automation in Accounting and ERP

Harshit Panjwani 26 June 2025 at 10:22

In this article, we will understand the reason behind the risk of job loss in the Lower Level of Management of the Accounting division of any organization.

Comprehensive Guide to Issue of Shares with Differential Voting Rights (DVR)

Affluence Advisory 26 June 2025 at 08:33

This comprehensive guide provides a detailed understanding of DVR shares, their legal framework, benefits, conditions and the procedure for their issuance in India.

How Unnecessary UPI Transactions Can Trigger Tax Notices?

Mitali 25 June 2025 at 15:59

The GST department issued Show Cause Notices under Section 63 to individuals for failing to comply with GST registration.

Latest Changes in ITR Forms for AY 2025-26

CA.Sangam Aggarwal 25 June 2025 at 08:42

In this article, we present a detailed overview of the newly notified ITR forms for AY 2025–26, outlining the key changes introduced and their practical implications for different categories of assessees.

Why Financial Literacy Is Crucial for Gen Z?

CA Uzma Khan 25 June 2025 at 08:42

Let's explore why financial literacy is not just important, but absolutely essential for Gen Z, and how we can collectively work toward building financially empowered youth.

Retired with Rs 55 Lakh Pension & Gratuity: Which ITR Form Should You File for FY 2024-25?

Poojitha Raam Vinay 24 June 2025 at 17:42

Gratuity is a lump sum monetary benefit paid by an employer to an employee as a token of appreciation for long-term service, usually at the time of retirement, resignation, or death

Why Complete the 12A Registration Process Before Accepting Donations?

Ishita Ramani 24 June 2025 at 08:29

This article guides you with the benefits of finishing the Online 12A Registration Process before starting donations.

Key important changes in GST Return one should know

CA Umesh Sharma 24 June 2025 at 08:29

Discover key GST return filing changes in GSTR-3B, GSTR-1 & new GSTR-1A with Arjuna & Krishna. Learn how to comply effectively before July 2025 changes.