CAclubindia Articles


Long Term Capital Gain on Shares As Per Income Tax Act 2025

Posted by Poojitha Raam Vinay 08 October 2026 45 Views

Learn how LTCG on shares is taxed under the Income-tax Act, 2025, including Section 198, 12.5% tax rate, ₹1.25 lakh exemption, holding period, grandfathering and calculation rules.



Wrongly Availed ITC: Drawing the Line Between Availment and Utilisation - Part II

Posted by Raj Jaggi pro badge 08 October 2026 41 Views

Understand GST interest on wrongly availed ITC, including the utilisation test under Section 50(3), Rule 88B, CBIC Circular 192/04/2023-GST and the Orissa High Court ruling.



Modified Your Car? Here's How It Can Affect Your Insurance

Posted by Aisha 08 October 2026 14 Views

Modifying a car can be as simple as fitting alloy wheels or as involved as altering the engine, suspension or body. These changes may improve appearance, comfor...



6 Myths About Income Tax Notices That Cost Business Owners Money

Posted by Harsimran Kaur 08 October 2026 24 Views

Learn 6 common income tax notice myths, understand the reality behind each, and discover how to verify, reconcile and respond to notices with the right documents.



SCSS Scheme vs NSC: Which Investment Gives You More Money in 2026?

Posted by Poojitha Raam Vinay 07 October 2026 1141 Views

The Ministry of Finance notifies small savings rates every quarter. For the October–December 2026 quarter, rates were left unchanged for the tenth quarter



Change of Objects Clause in a Section 8 Company: Will 12A and 80G Registration Be Lost?

Posted by CS Divesh Goyal 07 October 2026 64 Views

Can a Section 8 company change its objects without losing 12A and 80G benefits? Understand ROC approval, tax registration, 30-day fresh application and key compliance risks.



A Show-Cause Notice Must Face Adjudication Before Judicial Review

Posted by Raj Jaggi pro badge 07 October 2026 102 Views

Delhi High Court clarifies that GST audit objections do not finally determine tax liability. Explore the role of adjudication, audit replies, DRC-03 payments and show-cause notices.



Income Tax Act, 2025: 10 Common Mistakes Practitioners Are Still Making

Posted by Priyanshi Garg 08 October 2026 49 Views

Six months into the Income-tax Act, 2025, common mistakes continue in notices, replies and filings. Know 10 key myths and errors on old vs new tax laws, sections, forms, TDS, TCS and returns.



Why Tax Professionals Use ITR Software for Return Filing

Posted by CA Rakesh 07 October 2026 437 Views

Discover how ITR filing software helps tax professionals streamline return preparation, automate tax calculations, manage client data, reduce repetitive work and minimise filing errors.



New Tax Regime FY 2026-27: Complete Slab, Rebate & Marginal Relief Reference

Posted by Abdul 06 October 2026 7118 Views

Understand the New Tax Regime for FY 2026-27, including tax slabs, Rs 12 lakh rebate, Rs 12.75 lakh zero-tax salary, marginal relief, deductions, cess and surcharge with examples.




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