CAclubindia Articles

Pension Income: How to Report It In ITR For FY 24-25?

Posted by Shreyans Panchal 22 January 2026 0 Views

Pension income in India is taxable under the head "Income from Salaries". However, the tax treatment varies depending on the type of pension.

MGT-7A Applicability Explained in Light of Revised Small Company Criteria

Posted by CS Divesh Goyal 22 January 2026 347 Views

Clarifies whether companies should file MGT-7 or MGT-7A for FY 2024-25 after the revised Small Company thresholds effective 1 December 2025, in the absence of MCA clarification.

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Posted by Raj Jaggi

22 January 2026 180 Views

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.

GST E-Invoice: Mandatory To Be Uploaded Within 30 Days w.e.f. April 2025

Posted by Sahil Jaiswal 22 January 2026 0 Views

GST E-Invoice is a system for authenticating B2B invoices on the GST portal to streamline GST reporting and improve data accuracy.

Unbelievable Rules That are Hidden from Seniors: Zero ITR Hack Exposed For AY 2026-27

Posted by Mitali 21 January 2026 612 Views

Seniors citizen's zero ITR guide for AY 2026-27: Pension, rent, Interest and shares hack - hidden senior relief revealed.

What is an EPIC Number in a Voter ID Card?

Posted by Chaitra Seetharam 21 January 2026 623 Views

Discover what EPIC number means in Voter ID: Learn full form, location on card & how to find it online via NVSP.

Rs 10,000 Penalty for a Tick-Box Error? Legal Risks for PCS in e-Form Filing

Posted by CS Divesh Goyal 21 January 2026 633 Views

A minor YES/NO error in MCA e-Form AOC-4 led to Rs 10,000 penalty on company, director & PCS. Learn how certification errors trigger personal liability.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Posted by Raj Jaggi

21 January 2026 258 Views

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.