CAclubindia Articles

Incentive Scheme Launched to Promote Low-Value UPI Transactions: What Small Merchants Need to Know

Posted by CA Jaydeep Babubhai Vadher 25 March 2025 302 Views

The Government of India has announced an incentive scheme to promote low-value BHIM-UPI (Person to Merchant) transactions for the financial year 2024-25

Revised MSME Criteria: Key Amendments and Threshold Changes for 2025

Posted by CA Jaydeep Babubhai Vadher 24 March 2025 6384 Views

In a significant move aimed at redefining the criteria for Micro, Small, and Medium Enterprises (MSMEs), the Government of India has announced amendments to the MSME classification thresholds.

Overview of the Legal Framework Governing Cost Records and Cost Audits in India

Posted by Affluence Advisory 24 March 2025 178 Views

Introduction:The Significance of Cost Audit and Cost Records in Modern Businesses:In today’s competitive business environment, effective cost management i

Key Considerations Before Investing in Tax-Saving Instruments

Posted by Rashmi 24 March 2025 182 Views

Before investing, review your EPF contributions, home loan principal repayments, and children's tuition fees, which may already help you reach the ₹1.5 lakh limit under Section 80C.

The Dead Horse Theory

Posted by CA Rakesh Ishi 22 March 2025 403 Views

The Dead Horse Theory is a metaphor that is sometimes used in the context of business management or organizational behaviour to explain situations where a company or team continues to invest time, effort, and resources into something that is clearly no longer viable or effective

Challenges in GST Adjudication: A Call for Reform

Posted by CS Advocate Abhishek Goyal 22 March 2025 390 Views

To me, the adjudication process under GST, apart from the prolonged non-constitution of the GST Appellate Tribunal (GSTAT), remains one of the most prominent yet disappointing aspects of the tax regime.

New Tax-Free Travel Perks for Employees in the Income Tax Bill, 2025

Posted by Rashmi 22 March 2025 749 Views

The Income Tax Bill, 2025 introduces an important update regarding tax-free benefits for employee commuting. This change removes ambiguity and makes it easier for both employees and employers to understand which travel expenses are exempt from tax.

Taxation of Digital Marketing Services: 44AD vs. 44ADA

Posted by CA. Bhavik P. Chudasama 21 March 2025 3384 Views

Digital marketing has become an essential industry, with professionals and agencies offering services like search engine optimization (SEO), social media marketing, paid advertising, and content marketing.