CAclubindia Articles

Advance Payments & Export of Services: Section 2(6) IGST Act

Posted by Raj Jaggi

25 February 2026 171 Views

Understand when advance payments for services qualify as exports under Section 2(6) of the IGST Act. Learn about FEMA regulations and time of supply rules.

List Of High-Value Transactions Under New Section 508: Starting From April 2026

Posted by Mitali

24 February 2026 2039 Views

Section 508 replaces 285BA starting from April 2026. Check the new SFT limits for cash deposits, credit cards, property, insurance and investments.

Agricultural Land to Layout Development: Capital Gain, Business Income & GST Explained

Posted by efiletax 25 February 2026 914 Views

Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.

Withdraw from GST Rule 14A: Your Options Explained

Posted by Mitali

24 February 2026 2008 Views

Learn how to withdraw from the GST Simplified Registration Scheme (Rule 14A) via the GST portal. Find out eligibility, requirements, and the application process.

Indian Housing Market 2025-26: Why Prices Rise, Should You Buy?

Posted by efiletax 24 February 2026 425 Views

Confused by India's housing market? Unsold flats, rising prices, and financial shifts. Discover why and if you should buy a home in 2025-26.

Exporting Services Under GST & FEMA: Key Conditions

Posted by Raj Jaggi

24 February 2026 431 Views

Understand the 5 conditions for exporting services under GST and FEMA. Learn about GST registration, foreign exchange rules, and compliance for digital age professionals.

What is Hawala? India's Illegal Money Transfer System

Posted by efiletax 24 February 2026 2127 Views

Discover what hawala is, how this illegal money transfer system works in India, and how the government traces these transactions using AI and data.

AI Tax Audits: Rs 70,000 Cr Restaurant Evasion Uncovered

Posted by efiletax 23 February 2026 1147 Views

Discover how AI-driven tax audits uncovered Rs 70,000 crore restaurant sales suppression in India. Learn about risks, penalties, and essential compliance steps for businesses.