CAclubindia Articles

GST ITC Reversal: 18% to 5% Rate Cut - Section 18(4) Explained

Posted by Rajagopal K 09 September 2025 9088 Views

Understand if a GST rate reduction from 18% to 5% requires ITC reversal under Section 18(4). Learn how taxable supplies are unaffected by rate changes.

Aadhaar Authentication for GST registration: Enhancing Security

Posted by Mitali 09 September 2025 10 Views

Aadhaar authentication for GST registrations verifies applicants identities using Aadhaar biometrics. Check out how it has become mandatory.

Calculate HRA Tax Exemption AY 2025-26 | Your Guide

Posted by Mitali 08 September 2025 3 Views

Learn how to calculate your HRA tax exemption for AY 2025-26. Understand eligibility, calculation methods, and required documents for maximum tax savings.

Minimum Public Shareholding: Methods & Compliance

Posted by CS Anshika Gupta 08 September 2025 239 Views

Discover effective methods to achieve minimum public shareholding requirements, including Offer for Sale (OFS) and other SEBI-approved strategies. Learn compliance steps.

GST on Footwear: New Rates from 22nd September 2025

Posted by Mitali 08 September 2025 10836 Views

GST for footwear products now up to to Rs 2500 isat 5% while products priced above Rs 2500 increased to 18% from the existing 12%.

Modi Ji: 10 More Inspiring Leadership Qualities

Posted by Raj Jaggi 08 September 2025 163 Views

Discover 10 more remarkable qualities of Prime Minister Narendra Modi. Learn how his leadership, humility, and service can inspire your life and career.

PMS Fees: Claim Deduction Under Section 48?

Posted by CA Varun Gupta 08 September 2025 2126 Views

Explore if PMS fees are deductible under Section 48 for capital gains. Understand the legal landscape, documentation, and strategies for claiming deductions.

Capitalise Borrowing Costs on Land Under Ind AS 23

Posted by CA Rahul Agarwal 08 September 2025 358 Views

Learn when to capitalise borrowing costs on land for building construction under Ind AS 23. Discover eligibility and cessation criteria for qualifying assets.

ITR Filing Deadline AY 2025-26: Sept 15 Final Date

Posted by Pranab Banerjee

08 September 2025 4965 Views

Don't miss the final Income Tax Return (ITR) filing deadline for AY 2025-26 on September 15, 2025. Avoid penalties, interest, and lost benefits. File now!