CAclubindia Articles
GST Treatment on Rent 2026: Living or Doing Business - That One Question Decides GST on Rent
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
24 January 2026
567 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
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
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
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
23 January 2026
897 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
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?
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
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
22 January 2026
185 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.
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