CAclubindia Articles

Understanding Section 54F: Reinvestment-Based Capital Gain Relief

Posted by Affluence Advisory 23 January 2026 998 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 870 Views

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

The Role of AI in Auto Trading and Trading Bots

Posted by Shivani 22 January 2026 98 Views

Explore auto trading and algorithmic trading fundamentals, from rule-based systems to AI strategies, risks, execution, and structured learning paths.

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

Posted by Shreyans Panchal 22 January 2026 3 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 350 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.