CAclubindia Articles

Capital Gains Exemption Under Sections 54 & 54F: Is Purchase in Spouse's Name Allowed?

Posted by Kowsalya 19 June 2026 10931 Views

Understand whether Sections 54 and 54F allow capital gains exemption when the new residential property is purchased in the name of a spouse, child, or legal heir.

Startup Term Sheet: Key Clauses Founders Must Know

Posted by Akansha Rathi and Associates 18 June 2026 187 Views

Understand crucial term sheet clauses for startup investment. Protect founder control, dilution, and future growth. Learn key terms now!

DRC-01A Mandatory for 15% Penalty Under Section 74(5)

Posted by Raj Jaggi

18 June 2026 352 Views

Learn how the Allahabad High Court ruled that skipping DRC-01A denies the 15% penalty option under Section 74(5) of the CGST Act. Protect your rights.

Private Limited Company vs LLP: Which is Better for Indian SMEs?

Posted by CS Binit Thakur 18 June 2026 246 Views

Choosing between a Private Limited Company and LLP for your Indian small business? Compare costs, compliance, and suitability to make the best legal structure decision.

TDS Quarterly Return on Non-Salary 2026: Know How To File With New Form 140

Posted by Ishwarya Keerthi B 22 June 2026 7657 Views

Form 140 replaces Form 26Q from FY 2026-27 for reporting TDS on non-salary payments to resident taxpayers. Learn its applicability, due dates, filing process, penalties, and key changes.

Tax Evasion: Shell Companies, Income Tax & GST Explained

Posted by CA Varun Gupta

18 June 2026 449 Views

Understand tax evasion via shell companies under Income Tax & GST. Learn about notices, penalties, and crucial precautions to protect your business.

GST Job Work: Weak Records Trigger Tax Demand

Posted by Raj Jaggi

17 June 2026 324 Views

Learn how inadequate GST job work records can lead to significant tax demands and penalties. Discover best practices for compliance and documentation.