CAclubindia Articles

Latest Government Guidelines for Online Section 12A Registration in India

Posted by Ishita Ramani 24 May 2025 634 Views

In this article, we shall know more about the latest changes to the Section 12A Registration process.

Payment Voucher Details Are Now Mandatory On RCM Under GST

Posted by Mitali 23 May 2025 1973 Views

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

Posted by CS Divesh Goyal 23 May 2025 1275 Views

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

Posted by CA Shiwali Dagar 23 May 2025 685 Views

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

Posted by Affluence Advisory 23 May 2025 267 Views

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

Private Placement vs. Preferential Allotment: Understanding the Practical Choice

Posted by CS Divesh Goyal 22 May 2025 871 Views

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

Posted by Roodita Gaikwad 22 May 2025 832 Views

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

Posted by Rashmi 22 May 2025 676 Views

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

Posted by Ishita Ramani 21 May 2025 552 Views

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?

Posted by Rashmi 21 May 2025 1447 Views

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?