CAclubindia Articles

Payment Voucher Details Are Now Mandatory On RCM Under GST

Mitali 23 May 2025 at 16:07

GSTN has issued an advisory recently that documents reporting in GSTR-1 is made mandatory from the May 2025 return period.

Flowchart for Private Placement of Shares

CS Divesh Goyal 23 May 2025 at 08:37

This article provides a comprehensive flowchart, supported by statutory references, applicable rules, forms, and practical insights, to guide professionals in executing a compliant private placement process.

Tax Treatment Differences Between REITs and InvITs in India

CA Shiwali Dagar 23 May 2025 at 08:31

Both Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) are structured as trusts in India and are regulated by the SEBI. They operate as pass-through entities for certain types of income to avoid double taxation.

Compliance Officer Not Liable for Promoter Fraud - Key Ruling by SAT

Affluence Advisory 23 May 2025 at 08:27

Compliance officer not liable for fraudulent accounts unless proven that he was Party

Private Placement vs. Preferential Allotment: Understanding the Practical Choice

CS Divesh Goyal 22 May 2025 at 10:25

SHORT SUMMARYIn the modern era of corporate finance, especially for closely held and unlisted companies, raising capital without going public involves key decis..

Managing Multi-Currency Transactions in Tally Prime with Advanced Excel

Roodita Gaikwad 22 May 2025 at 08:37

This article explores why multi-currency management is important, how to enable it in TallyPrime, and how to enter foreign currency transactions effectively.

Big Win for Taxpayers: 4-Year Window for ITR-U Filing Starts April 2025

Rashmi 22 May 2025 at 08:31

The Central Board of Direct Taxes (CBDT) has amended the rules for filing ITR-U (Updated Return), as announced in Budget 2025.

Benefits of Section 80G5 Registration for NGOs and Donors

Ishita Ramani 21 May 2025 at 08:37

This article explains the important benefits of Section 80G5 Registration and how it impacts NGOs and donors alike.

Owning Multiple Floors in a Building: Does It Disqualify You From LTCG Exemption Under Section 54F?

Rashmi 21 May 2025 at 08:30

The Delhi High Court has recently clarified a long-debated issue in tax law - does owning multiple floors in the same residential building mean you own more than one residential property?

Retirement Planning in VIRAT Style

CA Umesh Sharma 20 May 2025 at 08:45

Discover how Virat Kohli's disciplined cricket journey offers six key retirement planning lessons in this engaging Arjuna-Krishna conversation. Start early, stay consistent and secure your future like a true chase master.