CAclubindia Articles
Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold
23 January 2026
896 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.
GST E-Invoice: Mandatory To Be Uploaded Within 30 Days w.e.f. April 2025
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
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?
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
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
21 January 2026
262 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.
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