CAclubindia Articles

Financial Literacy in India: Access to Empowerment

Posted by Ashok Kakkar 02 April 2026 166 Views

Discover how financial literacy in India bridges access and empowerment. Learn about national strategies, key roles, and outcomes.

Acquisition Costs: Capitalise or Expense? Ind AS vs IFRS

Posted by CA Rahul Agarwal 02 April 2026 362 Views

Learn how to treat acquisition-related costs under Ind AS and IFRS. Discover when to capitalise or expense based on standalone vs. consolidated statements.

Limitation Period Cannot Defeat Refund Of Statutory Pre-Deposit Under GST

Posted by Raj Jaggi 01 April 2026 951 Views

A Routine GST Dispute with Far-Reaching ConsequencesUnder the GST regime, the right to appeal is not entirely unconditional. A taxpayer who wishes to challenge ...

Strait of Hormuz Crisis: Iran's Economic Hostage Gambit

Posted by CA AMANDEEP SINGH 01 April 2026 248 Views

Explore Iran's Hormuz gambit, the 2026 energy shock, and its impact on global economies, especially India. Learn about the causes, consequences, and future scenarios.

Important Things to Remember This March Ending 2026!

Posted by CA Umesh Sharma 01 April 2026 1998 Views

A practical guide for taxpayers before March 31, 2026, covering ITR-U filing, tax-saving investments, TDS/TCS compliance, GST reconciliation and year-end financial checks to ensure a smooth transition into AY 2026-27.

No TDS, No Tax on Fixed Deposit: Strategy to Make FD Income Completely Tax-Free

Posted by Hridyanshi 31 March 2026 58882 Views

From April 1, 2026, banks will deduct 10% TDS on FD interest under new Section 393 if it exceeds Rs 50,000 (non-senior) or Rs 1 lakh (senior). Learn thresholds, examples and how to avoid TDS legally.

GST on Power Storage: BESS Ruling & Tax Implications

Posted by CS Lalit Rajput 31 March 2026 568 Views

Understand the Tamil Nadu AAR's GST ruling on Battery Energy Storage Systems (BESS). Learn about the 18% GST rate, mandatory registration, and increased project costs.

Arbitration Award Under GST: Different Components, Different Tax Consequences

Posted by Raj Jaggi 30 March 2026 953 Views

GST on arbitration awards isn't straightforward. Taxability hinges on whether payments are consideration or compensation. AAR clarifies key distinctions and GST implications.

India's Share Buyback Tax Rules: Promoter Surcharge Clarified

Posted by CS Lalit Rajput 30 March 2026 232 Views

Understand India's new share buyback tax rules effective April 1, 2026. Learn about the 12% promoter surcharge and capital gains treatment for all shareholders....