CAclubindia Articles

Agricultural Land Sale: No Capital Gains Tax Explained

Posted by Vivek Jalan 03 August 2026 6848 Views

Discover if selling agricultural land incurs capital gains tax. Learn the criteria for agricultural land under Section 2(14) of the Income Tax Act.

Unsigned Section 151 Approval Invalidates Reassessment: ITAT Rajkot

Posted by CA Jaydeep Babubhai Vadher 03 August 2026 114 Views

Learn how ITAT Rajkot ruled unsigned Section 151 approval invalidates reassessment proceedings. Understand the implications for taxpayers and professionals.

Mandatory Dematerialisation Rule 9B: Your FAQs Answered

Posted by CS Grishma Malvankar 01 August 2026 244 Views

Decoding mandatory dematerialisation (ISIN) for non-small private companies. Get answers to your practical questions on Rule 9B compliance, timelines, and more....

GST Departmental Appeals: The "Recurring Nature" Exception

Posted by Raj Jaggi 01 August 2026 158 Views

Understand the "recurring nature" exception for GST departmental appeals. Learn when small disputes can impact entire industries and future assessments.

Avoid ITR-1/ITR-2 Due Date by Declaring Small Business Income?

Posted by efiletax

01 August 2026 3182 Views

Discover if declaring nominal business income can help you avoid ITR-1 or ITR-2 due dates. Learn about compliance risks and ethical tax practices.

NGO Legal Structure: Choose Company, Trust, or Society

Posted by Ashok Kakkar 01 August 2026 153 Views

Planning an NGO in India? Understand the differences between Companies, Trusts, and Societies to choose the right legal structure for your organisation's success.

GST Notice Timing: 3 Months Before Deadline, Not Order

Posted by Raj Jaggi 31 July 2026 2023 Views

Understand GST notice timing under Section 73. Learn why notices must be issued 3 months before the order deadline, not just before the order itself.

GST e-Invoice & e-Way Bill API Changes: 1 Aug 2026

Posted by CA Sundram Gupta, FCA 31 July 2026 5127 Views

Prepare for GSTN's e-Invoice & e-Way Bill API changes from 1 Aug 2026. Mandatory Ship-to GSTIN & EWB Closure. Get your compliance checklist now!

Section 444 Penalty for False Entries Explained

Posted by CA Jaydeep Babubhai Vadher 31 July 2026 3351 Views

Understand Section 444 of the Income Tax Act, 2025. Learn about penalties for false entries in books of account and protect your business from tax evasion charges.

Best CAT Mock Test 2026: IIM Indore Level Mocks

Posted by Ayush 30 July 2026 188 Views

Find the best CAT mock tests for 2026 aspirants. Discover IIM Indore-level mocks with AI analysis, error tracking, and detailed solutions to boost your score.