CAclubindia Articles

Zero Tax on ₹12 Lakh Income: Old Tax Regime Secrets

Posted by Mitali 27 December 2025 10 Views

Discover how to pay zero tax on ₹12 lakh income using the Old Tax Regime's deductions like 80C, HRA, and home loan interest. Learn effective tax planning strategies.

Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Posted by Raj Jaggi 27 December 2025 4993 Views

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

Trademark Filing Before Registration: Your FAQs Answered

Posted by Nitin kumar kaushik 27 December 2025 151 Views

Understand trademark filing before registration. Get answers on amendments, classes, objections, costs, and 'date of first use' for your brand protection.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

Posted by CA Varun Gupta 27 December 2025 12519 Views

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

Year-End Closing Checklist for Large Companies

Posted by Hitesh Nandawani 27 December 2025 1364 Views

Navigate your company's year-end close with our comprehensive checklist. Ensure accuracy, compliance, and efficiency for a smooth financial closing process.

GSTR-9: Claim ITC for Cross-Year Invoices FY 2024-25

Posted by Mitali 26 December 2025 22 Views

Understand GSTR-9 reporting for cross-year invoices in FY 2024-25. Learn how Table 8A includes invoices from the next FY if GSTR-3B is filed.

GSTR-3B Late Filing Penalty: Avoid Rs.50,000 Fine!

Posted by Mitali 26 December 2025 52 Views

Facing a GSTR-3B late filing penalty? Discover how a single-day delay can lead to Rs.50,000 fines and learn how to respond to GST notices.

PAN Registered on IT Portal? When to File ITR

Posted by Ayush 26 December 2025 868 Views

Confused about filing ITR just because your PAN is registered on the Income Tax portal? Discover when filing is mandatory and when it's not.

CPC Full Form in Income Tax: Centralised Processing Centre Explained

Posted by Chaitra Seetharam 26 December 2025 52 Views

Discover the full form of CPC in Income Tax: Centralised Processing Centre. Learn how it speeds up ITR processing, refunds, and TDS corrections. Read more!