CAclubindia Articles

Determination of Effective Tax Rate and Time of Supply when there is a Change in Tax Rate

K Seeta Rajani 05 September 2025 at 17:02

GST rate revisions effective from 22nd September 2025 bring crucial changes in determining the Time of Supply under Section 14.

Modi Ji's Leadership Lessons for a New India - Part I

Raj Jaggi 05 September 2025 at 16:53

IntroductionBorn on 17th September 1950, Narendra Modi Ji, our Honourable Prime Minister, has risen from humble beginnings to become one of the most admired lea..

Wife Receives Rent but Property in Husband's Name: Hidden Tax Trap

Mitali 05 September 2025 at 13:13

Know how the rental agreements in a spouse’s or children's name impact tax with legal provisions and how AI can traces Tax Evasion.

Property and Cash Received as Gifts: How To Report in ITR?

Poojitha Raam Vinay 05 September 2025 at 12:36

Learn the tax rules on gifts in India under Section 56(2)(x) of the Income Tax Act. Know which gifts are exempt, when they become taxable, and how to report them in your ITR to ensure compliance and avoid scrutiny

Crypto Reporting in ITR: Rules and Filing Tips

Chaitra Seetharam 05 September 2025 at 11:19

Learn how newly introduced disclosures and schedules in your ITR help ensure accurate reporting of crypto income.

GST Rate Changes on Passenger Bus Services: 56th GST Council Meeting

CA Varun Gupta 05 September 2025 at 08:50

From 22 September 2025, GST on passenger transport and motor vehicle rentals will follow a dual rate structure - 5% with restricted ITC or 18% with full ITC. Learn the revised rules, rate comparisons, and compliance guidelines from the 56th GST Council meeting

Income Tax Notice Alert: Verify first, Click Later

CA Anita Bhadra 05 September 2025 at 08:42

Fake Income Tax Notices are on the rise, often designed with official logos and urgent language to trick taxpayers. Learn how to spot fraudulent notices, verify authenticity using the e-filing portal, and protect your personal details from phishing scams.

Various types of Employee Benefit Stock Option Plans

Affluence Advisory 05 September 2025 at 08:37

Discover the six major types of Employee Stock Benefit Plans- ESOP, ESOS, ESPS, RSU, SARS and Phantom Shares. Learn their features, benefits, taxation rules, and strategic relevance for startups, private companies, and listed corporations.

Opting for the New Tax Regime? Discover 5 Key Benefits You Shouldn't Miss and Check your Tax Liability

Pranab Banerjee 05 September 2025 at 08:37

The Union Budget 2025 introduces a revamped new tax regime with revised slabs, higher deductions, and simplified filing. Explore five key benefits, including more savings, stress-free compliance, better cash flow and flexibility to switch between regimes.

FAQs on the 56th GST Council Meeting: Key Decisions Explained

CA Ruby Bansal 04 September 2025 at 10:42

Get clear answers to FAQs on the 56th GST Council Meeting decisions, covering tax rates, compliance updates, refund policies, and key GST changes for businesses.