CAclubindia Articles


India vs. Pakistan: Who Pays More Income Tax?

  Poojitha Raam Vinay    21 June 2025 at 17:57

In regional terms, India is the largest economy in South Asia, while Pakistan ranks second but remains much smaller in scale.



Landmark Judicial Pronouncements on Recovery under GST Law: A Balance Between Revenue and Rights

  Abhishek Raja    21 June 2025 at 06:41

In this article, we delve into some of the landmark judgments that have not only clarified the procedural contours of GST recovery but also reinforced the principles of natural justice and taxpayer rights.



MCA Amendments 2025: Advancing Transparency and Digital Compliance

  Affluence Advisory    21 June 2025 at 06:41

MCA amends key company rules w.e.f. July 14, 2025 -new e-forms, stricter disclosures, audit reforms & digital compliance norms. Key highlights explained.



Can LLPs Claim Government Schemes If Annual Returns Are Not Filed?

  Ishita Ramanipro badge    21 June 2025 at 06:41

In this article, we will explain the connection between LLP Annual Return Filing and access to government schemes, why timely filing matters, and what happens if an LLP does not comply.



Granting stay by DRT and DRAT and Fundamental Rights under Article 14 of the Constitution

  T.R.Radhakrishnan    20 June 2025 at 14:54

"Equality before the law raises important and complex issues concerning fairness, and justice. Namely, the shortcoming of a theory of legal equality that remain..



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..