"Rahul Anand Kejriwal is a Chartered Accountant with close to 15 years of hands-on experience in the field of taxation. A graduate of Delhi University, Rahul qualified as a Chartered Accountant in 2010 and began his professional journey with PwC, where he gained foundational experience in corporate taxation. He soon transitioned into full-time practice and is now a Founder Partner at ARTH & Co, a growing and dynamic firm with a presence in key commercial hubs. Over the years, Rahul has developed deep expertise in both Direct and Indirect Taxes, with a strong focus on Direct Tax litigation. His work spans across a range of complex cases, particularly in the area of search and seizure assessments, representing clients before various tax authorities and appellate forums. Beyond his practice, Rahul is actively involved in the profession's development and currently serves as a Special Invitee to the Professional Skills Enrichment Committee of ICAI, contributing towards capacity building and technical enrichment of fellow professionals. With a balance of technical depth and practical insight, Rahul is known for his strategic thinking, courtroom clarity, and commitment to client advocacy.Having offices in Muzaffarpur, Patna, Noida, Kolkata, and Jamshedpur"
Understand how online gaming winnings are taxed under Section 115BBJ, Rule 133, and Section 194BA. Covers computation, TDS, and compliance for players.
Understand capital gains tax under JDAs—compare Section 45(5A) and new Section 67(14)–(16), covering timing, valuation, exemptions, and compliance under ITA 2025.
This paper aims to: 1.Compare the latest amendments introduced by the Finance (No.2) Act, 2024 with the law that existed previously; 2. Analyze the intent and rationale behind the legislative changes; 3. Discuss the practical scope and implications of the new provisions on reassessment proceedings.
