Popular Articles

Trusts & Forms 10A, 10AB, 10BD, 10BE: CBDT Circular 6/2023

Posted by Vivek Jalan 09 June 2026 343 Views

Understand CBDT Circular 6/2023 for Trusts. Discover extended deadlines for Forms 10A, 10AB, 10BD, 10BE and crucial clarifications on donations and audits.

India Tax Exemption for Govt Securities: FIIs & BIS

Posted by Vivek Jalan 08 June 2026 184 Views

New Ordinance exempts FIIs & BIS from tax on Govt securities income & capital gains. Boosts foreign investment & forex reserves in India.

Angel Tax Explained: Exemptions & Rule 11UA Changes

Posted by Vivek Jalan 11 June 2026 192 Views

Understand Angel Tax exemptions for startups and foreign investors, plus Rule 11UA amendments and the impact of Section 56(2)(viib) omission.

IVS Mandate: Stricter IBC Valuations from April 2026 for CAs

Posted by Prateek 08 June 2026 414 Views

Understand the April 2026 IVS mandate for IBC valuations. CAs must know new requirements for basis of value, scope, methodology, and assumptions.

When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A

Posted by Raj Jaggi

06 June 2026 705 Views

Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.

GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers

Posted by CA Varun Gupta

08 June 2026 4864 Views

GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.

CA Reveals 26x Salary Growth Journey: From Rs 1.92 Lakh to Rs 57.8 Lakh in 10 Years

Posted by Shivani 06 June 2026 3149 Views

A Chartered Accountant's inspiring journey from a Rs 1.92 lakh articleship stipend to a Rs 57.8 lakh salary at KPMG Sweden highlights the long-term career growth potential in the CA profession.

Buying Home Loan Insurance with Home Loan is not compulsory

Posted by FCS Deepak Pratap Singh 15 June 2026 874 Views

Buying home loan insurance along with a home loan is not mandatory in India. Learn RBI and IRDAI guidelines, understand the difference between home loan insurance and home insurance, and discover why a term insurance plan may be a more flexible and cost-effective option to protect your family and loan liabilities.

DPDP Rules 2025: Your Guide to India's Data Protection

Posted by FCS Deepak Pratap Singh 08 June 2026 464 Views

Understand India's Digital Personal Data Protection Rules 2025. Learn about consent, data processing, breach notifications, and your rights under the DPDP Act.

Charitable Trusts under the Income Tax Act, 2025: A Practitioner's Map of Part B of Chapter XVII (Sections 332 to 355)

Posted by Abhay

06 June 2026 8946 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.