CAclubindia Articles
Charitable Trusts under the Income Tax Act, 2025: A Practitioner's Map of Part B of Chapter XVII (Sections 332 to 355)
06 June 2026
8278 Views
The Income-tax Act, 2025 has completely overhauled the taxation framework for charitable trusts and non-profit entities. Learn about the new RNPO regime, Section 332 registration, the 85% application rule, Section 354 approval, accreted income tax, and key compliance changes every CA must understand.
Accounting Skills Update: Stay Competitive in 2026
Traditional accounting skills aren't enough. Discover the new standard with global certifications & AI fluency needed for competitive Indian finance roles in 2026.
Virtual CFO Services for SMEs: Boost Growth & Control
Discover how Virtual CFO services enhance financial control, compliance, and cash flow for SMEs. Improve business growth with expert financial guidance.
FD Interest Rates for 444-Day Special Scheme 2026: Check Which PSU Bank Offers Highest Return?
05 June 2026
53752 Views
Are you planning to invest in a 444-day special FD - Discover which PSU bank offering the highest return - compare SBI, PNB, BoB and other PSU banks to find which offers the highest returns.
Windfall Tax: What Is It and Why Is Everyone Talking About It?
Understand what a windfall tax is, why governments impose it on extraordinary corporate profits, how it works, India's approach, and the ongoing debate over economic fairness, investment, and public welfare.
GST on Healthcare: Substance Over Labels
Karnataka High Court rules GST exemption for healthcare services applies based on substance, not labels like 'support services'. Learn more.
Supreme Court: Banning the Online Money Gaming is within the States' Power
Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.
Tax Residency Certificate (TRC) India: How to Get It
Understand what a Tax Residency Certificate (TRC) is in India. Learn how to apply for it to avoid double taxation and claim DTAA benefits. Get your TRC now!
Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal
Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods
Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance
The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.
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