CAclubindia Articles


Understanding Cashflow Statement

  Aniruddha Deshpande    20 June 2025 at 14:48

Cashflow statement is part of financial statement. Before going in deep let's understand reason for which cash flow statement is prepare.



The GST Saga: Eight Years of Tax Reform in India (2017-2025)

  Pratik Dhruve    20 June 2025 at 08:36

Over the past eight years, GST has evolved through policy refinements, digital innovations, and stakeholder feedback, becoming a cornerstone of India's fiscal framework.



Tax Rules for Freelancers in FY 2025-26: ITR Filing, TDS and GST Compliance

  CA Varun Gupta    20 June 2025 at 08:29

Discover essential Income Tax and GST compliance tips for freelancers in India for FY 2025-26. Learn about Section 44ADA, 44AD, TDS rules, ITR filing, and smart tax-saving strategies tailored for self-employed professionals.



Capital Gain on Sale of Listed Shares

  CA Bijo scaria    20 June 2025 at 08:20

Explore the types of stock market investments - Equity, F&O, Intraday and understand their tax implications under capital gains and business income. Includes LTCG/STCG rates, exemptions and ITR tips.



Rectification in GST Returns: Balancing Errors and Fairness

  Abhishek Raja    20 June 2025 at 08:20

In the evolving terrain of the Goods and Services Tax (GST) regime, compliance complexities continue to challenge both taxpayers and administrators. One persist..



Proactive compliance today is better than defensive litigation tomorrow

  CA Shiwali Dagarpro badge    19 June 2025 at 08:37

GST litigation is avoidable when compliance is clean, transparent, and timely. However, if a notice does land at your doorstep, consider it an opportunity to clarify your tax position-with the support of a Chartered Accountant.



Beyond Numbers: How to Be a Chartered Accountant Clients Never Forget

  Mohd Muaz Malik    19 June 2025 at 08:37

This article is a call to rise beyond the ordinary - a professional manifesto to become a CA who leaves a lasting impression.



Pension + FD = Rs 20 Lakh: Will a Senior Citizen Pay Tax in FY 2025-26?

  Poojitha Raam Vinay    18 June 2025 at 12:11

Applicable Tax Regime Options for Senior Citizens



Applicability of Valuation Certificate under FEMA and Companies Act

  Affluence Advisory    18 June 2025 at 08:44

This article provides a detailed examination of the applicability and requirements surrounding valuation certificates under both statutory frameworks, clarifying when such certifications are necessitated, the methodologies to be followed, and the authorized professionals qualified to issue them.



RBI's Rs 2 Lakh Penalty Cap: A Welcome Relief for Minor FEMA Violations

  Affluence Advisory    18 June 2025 at 08:41

The Reserve Bank of India (RBI) has announced a major compliance relief for minor violations under the Foreign Exchange Management Act (FEMA).