CAclubindia Articles

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

Posted by CA Shiwali Dagar 17 April 2025 213 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 8 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 19 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 GST 2025: Key Trends & Updates for Businesses

Posted by Chaitra Seetharam 16 April 2025 2 Views

Discover crucial e-invoicing GST trends for 2025 in India. Learn about new mandatory requirements, MFA, and E-Way Bill changes. Prepare your business now!

TDS on Rent: New ₹6 Lakh Threshold for FY 2025-26

Posted by Sahil Jaiswal 16 April 2025 26 Views

Understand the new ₹6 lakh TDS on rent threshold for FY 2025-26. Learn about Sections 194I, 194IB, 194IC, and how to manage TDS payments.

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

Posted by Nitin Bhuta 16 April 2025 470 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 507 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 270 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...