CAclubindia Articles

Kite fight between Taxpayer and Department

Posted by CA Umesh Sharma 13 January 2026 466 Views

A thought-provoking fictional dialogue between Arjuna and Krishna using Makar Sankranti kite-flying metaphors to explain GST technology controls, GST 2.0, MSME reforms, and Income Tax compliance, highlighting why taxpayers must fly high but within the law.

Standard Deduction on Salary: Latest Updates for FY 2024-25

Posted by Poojitha Raam Vinay

13 January 2026 8 Views

The standard deduction is provided to offer relief to salaried individuals from the tax burden. Check how much of amount is applicable?

ITR Validation Error Solved by Fixing ‘Type of Account’

Posted by Mitali 12 January 2026 22 Views

Fix ITR error “Select the type of account” by re-validating bank details and update mismatched email, mobile, or PAN info.

MCA Introduces "Small Company" Status in Master Data: Key Compliance Implications Explained

Posted by CS Divesh Goyal 12 January 2026 442 Views

MCA introduces "Small Company" status in master data, bringing structural reforms with significant compliance, reporting, and regulatory implications.

FAQs: How to draft a Reply to the Examination Report, its Timeline and How to file it

Posted by Nitin kumar kaushik 12 January 2026 976 Views

Comprehensive guide on Trademark Examination Reports - application flow, formality checks, timelines, objections under Sections 9 & 11, replies, deadlines, condonation, affidavits of use, expedite options and draft reply formats with case laws.

Seminar Kits and Trolley Bags under GST: Can ITC be claimed?

Posted by Raj Jaggi

12 January 2026 1558 Views

Can ITC be claimed on seminar kits and trolley bags under GST? CA Raj Jaggi analyses composite supply, gifts, personal use and key legal provisions.

Section 44BBC: New Tax For Cruise Ship Operators From April 2025

Posted by Mitali 12 January 2026 0 Views

Section 44BBC is a new rule in the Income Tax Act which has been designed to help non-resident cruise ship operators businesses in India.

How to Pay TDS Online Without Any Consultant?

Posted by Poojitha Raam Vinay

11 January 2026 2 Views

Pay your TDS online easily — no consultant needed. Visit Income-Tax portal, enter TAN, verify via OTP, select payment type and pay online.

LUT Saga under GST

Posted by Gaurav Arya 10 January 2026 1039 Views

GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.

Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations

Posted by Raj Jaggi

10 January 2026 2803 Views

Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.