CAclubindia Articles

Section 18: Availability of Credit in Special Circumstances

Posted by Rajagopal K 08 July 2025 348 Views

Section 18 provides for input tax credit (ITC) availability in specific situations where a person becomes eligible under special circumstances.

Meaning of Section 8 Company and Procedure of Formation of Section 8 Comapany

Posted by Vandana Sharma 08 July 2025 362 Views

Learn the step-by-step procedure to incorporate a Section 8 Company in India, including required forms, documents, and conditions for not-for-profit registration.

Tax Audit Form: Applicability of Form 3CA-3CD

Posted by Mitali 08 July 2025 0 Views

Tax audit form is used to report details of a tax audit conducted. Audit ensures accurate financial reporting.

From Classroom to Calculator: How Education Costs Impact Your Taxes!

Posted by CA Umesh Sharma 08 July 2025 504 Views

Understand tax relief on education expenses under Sections 80C & 80E. Learn what's deductible, what's not, and how the new tax regime impacts parents.

What Are the Exemption Limits for Transport Allowance in FY 24-25?

Posted by Shreyans Panchal 08 July 2025 1 Views

Transport allowance is a fixed amount provided by the employer to their employees to cover commuting expenses between home and work.

Breaking: ICAI CA Pass Percentage Hits Historic Low in May 2025 Results

Posted by mandeep 07 July 2025 71600 Views

CA pass percentages hit historic lows in May 2025: Foundation (14.05%), Intermediate (13.22%), Final (18.75%). Explore key reasons, trends, and next steps.

44ADA of Income Tax Act Benefit To Pay Zero Tax On ₹24 Lakh Income

Posted by Mitali 07 July 2025 0 Views

Know how a taxpayer can get benefit to pay zero tax on ?24 Lakh income using 44ADA of Income Tax Act for the Financial Year 2025-26.

Section 17: Apportionment of Credit and Blocked Credits

Posted by Rajagopal K 07 July 2025 641 Views

Understand key provisions on Input Tax Credit (ITC) apportionment and blocked credits under GST law, including rules for business vs personal use, exempt supplies, banking sector options, and ineligible credits

Statutory Registers and Records Required Under the Companies Act, 2013

Posted by certifications bay 07 July 2025 7925 Views

This guide provides an in-depth overview of the key statutory registers companies shall maintain, highlighting their legal basis, contents, preservation requirements, and inspection rights.

MCA Annual Filing FY 2024-25: 38 Forms Go Live on 14 July 2025

Posted by Vandana Sharma 07 July 2025 503 Views

This update is especially crucial for Company Secretaries, Chartered Accountants, and Corporate Legal Teams, who manage annual filings like AOC-4, MGT-7, ADT-1, MSME Form 1, and DPT-3. If you're not prepared, your filings could face delays or rejection.