CAclubindia Articles
Is an ESOP the Optimal Exit Strategy? A Comprehensive Guide to Employee Ownership Transitions in India
Explore how ESOPs are emerging as a strategic exit option for Indian promoters offering liquidity, tax efficiency, employee ownership and legacy preservation under India’s regulatory framework.
Which Health Insurance Policies Qualify for GST Exemption?
08 March 2026
8 Views
Nil GST on health insurance premiums from 22 September 2025: Check which are those qualify for GST Exemption?
E-Tax Payment: How to Pay Tax online on the Income Tax Portal?
E-Tax Payment method offers convenience and security, enabling individuals and businesses to settle their taxes from anywhere, at any time.
From CA to IAS Aspirant: Bhopal Candidate Cracks UPSC 2025 with AIR 274
A Bhopal aspirant, Anjani Mishra, secured AIR 274 in the UPSC Civil Services Examination on the first attempt after leaving a Chartered Accountant job. Read the inspiring preparation journey and key lessons!
Continuous Supply Of Goods Under GST: Why Frequent Deliveries Alone Are Not Enough
07 March 2026
269 Views
Understand when frequent deliveries qualify as continuous supply of goods under GST. Learn the conditions under Section 2(32) of the CGST Act, invoicing rules, and practical implications using the Harpreet Traders–Aarya Ltd. example.
ITR-U After Reassessment Notice? Budget 2026 Proposal Explained with Tax Cost & Penalty Protection
07 March 2026
5404 Views
Finance Bill 2026 proposes allowing ITR-U filing after a Section 148 notice, offering taxpayers a compliance route during reassessment. Understand the pros, costs, additional tax burden, and penalty relief under Sections 139(8A), 140B, and 270A before deciding between settlement and litigation.
Continuous supply of services under GST: Why ongoing services are not automatically "Continuous"
06 March 2026
425 Views
Understand when services qualify as Continuous Supply of Services under GST. Learn the conditions under Section 2(33) of the CGST Act, contract duration rules, periodic payment requirements, invoicing under Section 31(5) and key compliance risks for businesses.
ITR-U Under Finance Bill 2026 Explained: Loss Adjustment, Section 148 Filing and Penalty Relief
06 March 2026
1300 Views
Union Budget 2026 proposes key changes to the ITR-U (Updated Return) framework under the Income-tax Act, 1961, allowing reduction of losses, permitting filing after Section 148 notices, introducing an additional 10% levy, and granting penalty protection under Section 270A.
UPI Transaction Limits Starting From April 2026
UPI rules for 2026 explained: ₹1 lakh daily limit for most users, ₹5 lakh for select payments, ₹5,000 cap for new users, plus new ATM withdrawal charges and enhanced security rules effective April 1, 2026.
GST Implications on Reimbursement Received on Cancellation of Export Order
GST implications of reimbursement received on cancellation of an export order explained. Analysis of whether such compensation qualifies as supply under Section 7 of the CGST Act, applicability of Schedule II (tolerating an act), and why it may not be taxable or treated as export of service under GST law.
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