CAclubindia Articles
Received a Family Gift? Check the New 'Relative' Definition Under Income Tax Act 2025
Understand how the Income Tax Act, 2025 redefines "relative" for gift taxation. Learn which family gifts remain tax-free, the inclusion of maternal relatives, HUF provisions, and why gifts from cousins, nephews and nieces may still attract tax.
GST Transfer of Going Concern: Exemption, ITC & Documentation
09 June 2026
1765 Views
Understand GST exemption for Transfer of Going Concern. Learn about ITC reversal, documentation, and compliance for business transfers.
GSTIN After Restructuring: Ensure Compliance
08 June 2026
184 Views
Navigate GSTIN changes during business restructuring. Learn why proper registration planning is crucial for compliance and avoiding disputes.
Benefits of Filing ITR: More Than Just Tax Compliance
Discover why filing your Income Tax Return (ITR) is crucial beyond compliance. Learn how it boosts loan eligibility, aids visa applications, and secures financial future.
Trusts & Forms 10A, 10AB, 10BD, 10BE: CBDT Circular 6/2023
Understand CBDT Circular 6/2023 for Trusts. Discover extended deadlines for Forms 10A, 10AB, 10BD, 10BE and crucial clarifications on donations and audits.
India Tax Exemption for Govt Securities: FIIs & BIS
New Ordinance exempts FIIs & BIS from tax on Govt securities income & capital gains. Boosts foreign investment & forex reserves in India.
Angel Tax Explained: Exemptions & Rule 11UA Changes
Understand Angel Tax exemptions for startups and foreign investors, plus Rule 11UA amendments and the impact of Section 56(2)(viib) omission.
IVS Mandate: Stricter IBC Valuations from April 2026 for CAs
Understand the April 2026 IVS mandate for IBC valuations. CAs must know new requirements for basis of value, scope, methodology, and assumptions.
When GST credit moves with the business: Transfer of unutilised ITC under Section 18(3), Rules 41 and 41A
06 June 2026
693 Views
Understand how unutilised GST Input Tax Credit (ITC) can be transferred during mergers, demergers, slump sales, business transfers, and restructurings under Section 18(3) of the CGST Act, Rules 41 and 41A, including ITC-02 compliance requirements.
GSTAT Appeal Filing Deadline 30th June 2026 vs Scrutiny Relaxation Till 31st Dec 2026: Real Benefit for Taxpayers
08 June 2026
4855 Views
GSTAT extends relaxed GSTAT appeal filing scrutiny guidelines till 31 December 2026. Know why this is not an extension of the GSTAT appeal deadline, the significance of 30 June 2026, limitation rules under Section 112 of the CGST Act and key compliance requirements for taxpayers filing GST appeals.
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