CAclubindia Articles

Set Off & Carry Forward Losses: Rules & Examples

Posted by Poojitha Raam Vinay 20 September 2025 102 Views

Learn how to set off and carry forward losses in India. Understand intra-head, inter-head set off rules, and recent budget amendments for tax planning.

Property Capital Gains Tax in India: Sale to Tax Guide

Posted by Poojitha Raam Vinay 26 January 2026 170 Views

Understand capital gains tax on property sales in India. Learn about STCG, LTCG, calculation, exemptions, and grandfathering provisions.

Leave Encashment Calculation: Formulas & Tax Exemption

Posted by Poojitha Raam Vinay 02 June 2025 318 Views

Calculate leave encashment with formulas and understand tax exemptions for government and private employees in India under Section 10(10AA).

Exemption vs Deduction: Understand Income Tax Differences

Posted by Poojitha Raam Vinay 08 December 2025 26 Views

Learn the key differences between income tax exemptions and deductions. Discover how each can reduce your tax liability and which tax regime suits you best.

New 18% GST on Hotel Dining: What You Need to Know

Posted by Poojitha Raam Vinay 04 July 2025 40 Views

Understand the new 18% GST on hotel dining from April 1, 2025. Learn which hotels are affected and how it impacts your food bill and Input Tax Credit.

GST for Freelancers: Registration, Rates & Compliance

Posted by Poojitha Raam Vinay 19 June 2025 37 Views

Freelancers in India: Understand GST registration, mandatory compliance, export rules, rates, and required documents. Stay compliant and leverage benefits.

GST Rate Cut: Claim ITC on Old Purchases

Posted by Poojitha Raam Vinay 11 October 2025 68 Views

Understand your rights to claim Input Tax Credit (ITC) on purchases made before the GST rate cut. Learn when ITC reversal is required and how to manage old stock.

AOC-4 Changes: Key Updates from 14 July 2025

Posted by Poojitha Raam Vinay 03 October 2025 88 Views

Discover key changes to India's AOC-4 filing from July 14, 2025. Learn about linked forms, prefilled data, and enhanced disclosures for better compliance.

Section 44ADA: Presumptive Tax for Professionals

Posted by Poojitha Raam Vinay 22 October 2025 39 Views

Learn who can opt for Section 44ADA, the presumptive taxation scheme for professionals. Understand eligibility, turnover limits, and benefits. Maximize your tax savings!