CAclubindia Articles
GST Fraud Allegations and Bail: Why Liberty cannot wait for Trial
09 June 2026
276 Views
Can GST fraud accused be denied bail solely due to the amount involved? Explore key rulings in Ratnesh Singla and Asim Kumar, where courts reaffirmed that constitutional bail principles, Article 21 protections, and the presumption of innocence apply fully to GST prosecutions involving fake invoices and wrongful ITC claims
Form 10A, 10AB, 10BD and 10BE: What Every Trust Must Know After CBDT Circular 6/2023
Learn about the latest tax compliance relaxations for trusts, charitable institutions and NPOs, including Form 10A, 10AB, 10BD and 10BE updates.
How AI is Revolutionizing CA Practice in India: A Practical Guide for Chartered Accountants
Discover how AI tools like ChatGPT, Claude, and Gemini are transforming CA practice in India. Learn practical use cases, compliance benefits, client communication strategies, and a step-by-step 30-day AI adoption plan for Chartered Accountants.
Received a Family Gift? Check the New 'Relative' Definition Under Income Tax Act 2025
Understand how the Income Tax Act, 2025 redefines "relative" for gift taxation. Learn which family gifts remain tax-free, the inclusion of maternal relatives, HUF provisions, and why gifts from cousins, nephews and nieces may still attract tax.
Transfer of Going Concern under GST: How GST Exemption Applies but ITC Reversal and Documentation Still Matter
09 June 2026
1507 Views
Understand the GST treatment of transfer of a business as a going concern, including exemption conditions, ITC-02 compliance, registration requirements, Rule 42/43 ITC reversal, documentation safeguards, valuation issues, and key precautions to avoid GST disputes during business transfers, slump sales, mergers, demergers and business restructurings.
Advance Tax Due Dates For FY 2026-27: Who Must Pay First Instalment in June 2026?
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.
IBC 2016 vs Traditional Recovery Laws: How India Shifted from Recovery to Resolution
Explore how the Insolvency and Bankruptcy Code (IBC) 2016 transformed India's debt recovery framework from asset-based recovery to business resolution, improving NPA management, creditor recoveries, and insolvency outcomes.
The Right GSTIN After Restructuring: Why Registration Planning Can Make Or Break GST Compliance
08 June 2026
135 Views
Understand GST registration implications during mergers, demergers, business transfers, and takeovers. Learn when fresh registration, amendments, cancellation, and ITC transfer are required under Sections 22, 25, 28, and 29 of the CGST Act, 2017.
Digital Personal Data Protection Rules 2025: An Analysis
Explore the key provisions of the Digital Personal Data Protection (DPDP) Rules, 2025, including consent, data security, breach reporting, children's data, and compliance obligations under India's DPDP Act, 2023.
Exemption for Government Securities: Income Tax (Amendment) Ordinance, 2026
The Income-tax (Amendment) Ordinance, 2026 exempts FIIs and BIS from tax on government securities, boosting foreign investment, debt market liquidity and forex reserves.
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