Students’ Study Circle Seminar

A dedicated technical seminar organized on June 27, 2026, to enhance knowledge and practical understanding among Chartered Accountancy students regarding digital tax investigation frameworks and Input Tax Credit mechanisms under GST.

Event Highlights

  • Technical session on “The New Era of Digital Investigation – Search, Seizure and Survey under the Income-tax Act, 2025,” exploring cloud data extraction, electronic evidence integrity, and statutory powers.
  • Detailed analysis of “ITC Compliance: Sale of Fixed Assets,” covering Section 18(6) provisions, pro-rata calculations, and GSTR-3B disclosures.
  • Practical case studies demonstrating the intersection between digital forensic procedures, tax enforcement, and taxpayer safeguards.
  • Step-by-step walkthrough of asset disposals, scrap sales, and capital asset accounting under current GST regulations.
  • Interactive Q&A session providing students with direct clarity on complex compliance scenarios and real-world tax litigation.

Awards & Recognitions

  • Tokens of Appreciation: Presented to session speakers and guest faculties for delivering insightful technical presentations.
  • Certificate of Participation: Granted to all attending CA students and delegates for active participation throughout the seminar.
  • Special Recognition: Acknowledgment of student coordinators and Study Circle volunteers for successful event execution.

Acknowledgement

The organizing committee and Students’ Study Circle extend sincere gratitude to the session speakers, faculty mentors, branch leaders, and all student attendees whose enthusiastic participation made this seminar an enriching success.