CAclubindia Articles

Section 194B: Key Change in TDS on Betting & Lottery Winnings from 1st April 2025

Posted by Chaitra Seetharam 25 January 2026 12 Views

Section 194B of the Income Tax Act requires tax deducted at source on earnings from lotteries, crossword puzzles, and games.

Census 2027 Begins: Phase I Starts from April 2026 - Get Ready

Posted by Mitali 24 January 2026 396 Views

Census 2027 is going to start from April 1 in India. Know what are the 33 questions that will be asked in the first phase.

GST Treatment on Rent 2026: Living or Doing Business - That One Question Decides GST on Rent

Posted by Mitali 24 January 2026 999 Views

GST on rent depends on property use. Residential rent for personal living is exempt, while commercial use attracts GST under FCM or RCM rules.

Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC

Posted by Raj Jaggi

24 January 2026 566 Views

When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen...

The AIF Boom: How India's Wealthy Are Powering the Next Wave of Alternative Investments

Posted by Affluence Advisory 24 January 2026 248 Views

India's wealthy investors are rapidly shifting to AIFs as commitments cross Rs 9 trillion. Explore what's driving the surge and what lies ahead.

GST On Food Delivery Charges: Authorities Question Swiggy And Zomato

Posted by Chaitra Seetharam 23 January 2026 3 Views

GST on Food Delivery Charges includes the cost of the food and any delivery fees charged by the platform like Swiggy, Zomato, etc.

Understanding Section 54F: Reinvestment-Based Capital Gain Relief

Posted by Affluence Advisory 23 January 2026 1001 Views

Understand Section 54F of the Income Tax Act - eligibility, conditions, exemption limits, CGAS rules, calculation formula and key amendments applicable from AY 2026.

Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

Posted by Raj Jaggi

23 January 2026 888 Views

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.