Dear Colleague,

I wish to bring to you an important opportunity to sharpen our competence, knowledge and skill in the field of Income Tax. In this pursuit we have been regularly holding six full day workshop in past annually. There is a keen demand from the Chartered Accountants and Tax professionals to have a regular forum to have in-depth study and discussion on latest provisions of Income tax law and Rules and more specifically taking up discussion on practical issues and case studies in a participative mode by all participants.

Accordingly, All India Chartered Accountants Society has decided to launch an “Income Tax Expert Study Group” with following basic features:

The Income Tax Expert Study Group will meet on a monthly basis on a Saturday every month.

2. It is proposed to discuss topic(s) selected in advance for discussion and to discuss specific case studies or issues circulated in advance.

3. We will have many leading experts and well-known GST experts as regular participants, who will act as Guide and Lead the discussion. Please note that this will be a participative forum and not a lecture or a workshop or conference but an opportunity to share knowledge and to learn from discussions.

4. The study group is being formed with CAs and Tax professionals having very keen interest, knowledge and expertise in the field of GST.

5. We will also have certain expert senior GST officials relevant to the topic from the Tax department, on such topics as may be considered as desirable, in the interest of discussion.

6. It will be mandatory for the participants to bring the Act and the Rules and if needed relevant case laws as downloaded by them as relevant to the topic. The convenors will also circulate the relevant case laws at the meeting.

The meetings will be held at India International Centre on a regular monthly interval with tea/coffee as well as Lunch to be served in a soothing environment.

The participation shall be restricted to 35-40 Participants to ensure serious learning. Members are requested to carry their Copy of Act and Rules also.

You are cordially invited for the Meeting of the “Income Tax Expert Study Group” on SATURDAY, the 13th December, 2025, as per the following Programme:

VENUE:	India International Centre, Annexe Building, Lecture Room I, 40, Max Mueller Marg, New Delhi
DATE:	13th December, 2025 (Saturday)
TIMING:	09:30 AM to 5:30 PM
LUNCH:	2:00 PM

The meeting will have the following Schedule:

8:30 AM to 9:00 AM	Breakfast
9:00 AM to 9:10 AM	Inaugural
9:10 AM to 11:10 AM	Session 1 Deeming Fictions & Fair Valuation Sections 50C, 50CA, 50D, 50B, 50AA, 43CA, 56(2)(x), 56(2)(viib), 28(via) Rules 11U to 11UA Section 55A and 142A (Reference to DVO) Valuation issues, provisions & applicability Judicial precedents Case Studies	Adv. Gaurav Jain Lextone Group Law Offices
11:10 AM to 11:30 AM	Tea / Coffee with Cookies
11:30 AM to 1:45 PM	Reconstitution of LLPs, Partnership Firms, AOP & BOI Understanding Sections 45(4) & 9B Taxation impact on reconstitution Introduction of assets by partner (capital contribution in kind)	CA. Ved Jain Past President ICAI
1:45 PM to 2:30 PM	Lunch
2:30 PM to 5:00 PM	Case Study Based Analysis – Reconstitution of Partnership Firms Admission of new partners Reconstitution of profit sharing ratios Retirement of partners Revaluation of assets Transfer of assets to partners – taxability Receipt of capital assets / stock-in-trade by partner Valuation Issues	CA. D C Garg CA. Baldev Raj CA. Ajay Kumar Agrawal
5:00 PM to 5:30 PM	Tea / Coffee with Cookies

Brief Concept of Good and Service Tax Expert Group: The Expert Income Tax Advisory Group has been constituted to provide a forum for in-depth study of provisions of Income Tax Act and Rules and all related case laws by Tax professionals with intent to enhance knowledge and expertise. It is expected that several leading tax experts will regularly participate in the deliberations. The meeting will take place in a completely participative mode. After the subject is introduced by one person, the entire group is expected to actively participate in the discussion on the topic/case study and related legal aspects to enable bringing out all issues.

The discussion will also focus on an on-going basis as to how to present your case especially in view of mandatory e assessment; the communication expertise with substance will become more important. Now Face value will be replaced by presentation value with a mix of clarity and strategy.

Law and case laws: It is important that all participants come with advance study of the relevant law and regulations in addition to the case laws based on their own study as well as identified issues relating thereto. The original Income Tax Act Hard copy and soft copy of relevant case laws should be brought to enable in depth analysis. The facility of soft sharing with all participants will be there at the meeting.

You are cordially invited to attend this meeting of the Expert Income Tax Study group and be a regular part of this important initiative.

We would like to request you to please join the meeting. You may also bring a cheque favouring All India Chartered Accountants Society as per subscription details below.

Thanking You,

Yours Sincerely

For All India Chartered Accountants Society

List of members invited to join as Experts in different meetings:

You may also please join as a regular member at the earliest by sending a Cheque in favour of “All India Chartered Accountants Society”

The Membership fees for the above are as under:-

Name:
Membership No.:
Organisation Name:
Address:
Mobile:
Email:
Study Group Name		List of members invited to join as Experts in different meetings			Meeting 17 - 22 - Income Tax Expert Study Group (6 Meetings)
Payment Details	Cheque No. _______________________dated ____________________________ Drawn on: ___________________________________________________________ or RTGS Details: UTR No. ________________________________________________
GST Details of Client (GST Invoice will be sent by email after the event)	Name. _____________________________________________________________ Address: ___________________________________________________________ Email Id. ___________________________________________________________ GSTIN. 07_____________________________________________________________

FOR “ONLINE PAYMENT / DIRECT DEPOSIT CHEQUE”

NAME:	ALL INDIA CHARTERED ACCOUNTANTS SOCIETY
BANK:	CANARA BANK, NEHRU PLACE BRANCH
A/C NUMBER:	0390101082618
IFSC CODE:	CNRB0000390

Cost incl. GST	Meeting 17 (Single Meeting)	Meeting 17-22 (Six Meetings)
AICAS Members	1,000/-	5,000/-
Chartered Accountants	2,000/-	10,000/-
Others	3,000/-	15,000/-

For other queries and registration kindly reach us on support@caworld.org or call us on 9711310004.