CAclubindia Articles

GST Glossary: Meaning of Business, Supply, Deemed Supply and Composite Supply

Posted by CA Shiwali Dagar 17 April 2025 211 Views

(A) Any trade, commerce, manufacture, profession, vocation, adventure, wager, or any other similar activity, whether or not it is for a pecuniary benefit.

Bank Account Validation on GST Portal: GSTN's New Procedure

Posted by Mitali 17 April 2025 6 Views

Bank Account Validation on GST Portal ensures proper refund crediting. Check how to add bank a/c details with GSTNs new validation process.

Alimony To Wife: Is It Taxable or Non Taxable?

Posted by Chaitra Seetharam 17 April 2025 18 Views

Alimony means the specified amount which is made at the time of divorce. Check here whether the lump sum alimony is taxable for the wife?

E-Invoicing under GST: Trends to Watch in 2025

Posted by Chaitra Seetharam 16 April 2025 1 Views

e-Invoicing means reporting details of specified GST documents to a Government-notified portal. Check out what it means for Businesses?

TDS on Rent: New Threshold For FY 2025-26

Posted by Sahil Jaiswal 16 April 2025 19 Views

TDS on rent has been increased for FY 2024-25, providing relief to landlords and reducing compliance burdens.

Convergence - Divergence? The Evolving Relationship Between Direct and Indirect Taxes in India - Part 1

Posted by Nitin Bhuta 16 April 2025 468 Views

In this article, the author has attempted to explore complementary or completely opposing perspectives by examining aspects such as revenue recognition of revenues and expenditures, inventories, capital expenditures (Capex), and related party transactions.

Process of Transfer of Shares of Private Company In Demat Form

Posted by CS Divesh Goyal 16 April 2025 502 Views

The author will cover the "Process and provisions of transfer of shares of Private Limited Company in Demat form instead of Physical shares" in this column.

Sky is the Limit: A CA Finalist's Journey from Indore to Times Square

Posted by Ishwin Kaur 16 April 2025 14273 Views

Shakti: Sky is the Limit celebrates the rise of female Chartered Accountants in India, highlighting their powerful contributions to the economy and society. From just 8% in 2000 to 48% today, women like Ishwin Kaur are redefining success with passion, purpose, and the divine strength of Shakti.

High Court Ruling on NBFC's Net Owned Fund Requirement: A Precedent for Regulatory Clarity

Posted by Affluence Advisory 16 April 2025 268 Views

The recent High Court ruling on the Net Owned Fund (NOF) requirement for Non-Banking Financial Companies (NBFCs) has provided much-needed clarity on the regulat...