CAclubindia Articles

Section 17: Apportionment of Credit and Blocked Credits

Posted by Rajagopal K 07 July 2025 604 Views

Understand key provisions on Input Tax Credit (ITC) apportionment and blocked credits under GST law, including rules for business vs personal use, exempt supplies, banking sector options, and ineligible credits

Statutory Registers and Records Required Under the Companies Act, 2013

Posted by certifications bay 07 July 2025 6877 Views

This guide provides an in-depth overview of the key statutory registers companies shall maintain, highlighting their legal basis, contents, preservation requirements, and inspection rights.

MCA Annual Filing FY 2024-25: 38 Forms Go Live on 14 July 2025

Posted by Vandana Sharma 07 July 2025 488 Views

This update is especially crucial for Company Secretaries, Chartered Accountants, and Corporate Legal Teams, who manage annual filings like AOC-4, MGT-7, ADT-1, MSME Form 1, and DPT-3. If you're not prepared, your filings could face delays or rejection.

Statutory Tax Compliance Tracker - July 2025

Posted by CS Lalit Rajput 05 July 2025 1505 Views

Stay updated with all essential tax filing deadlines and compliance requirements for July 2025. Your go-to tracker for GST, Income Tax, TDS, ROC and other statutory obligations.

Section 16: Understanding ITC Eligibility under GST

Posted by Rajagopal K 05 July 2025 1141 Views

This guide simplifies the provisions of Section 16 for easier understanding.

ROC Compliance for Startups and Private Limited Companies in India

Posted by certifications bay 05 July 2025 333 Views

This article provides a detailed overview of the key ROC (Registrar of Companies) compliance obligations applicable to startups and private companies in India, common compliance pitfalls, and the legal consequences of non-compliance.

Section 143 of the Income Tax Act

Posted by Jatin Pal 05 July 2025 1520 Views

Learn about the four major types of income-tax assessments under the Income-tax Act - Section 143(1) summary assessment, Section 143(3) scrutiny assessment, Section 144 best judgment assessment, and Section 147 income escaping assessment.

IGST Refund not received? Risky Exporter Alert by DGARM Could Be the Reason!

Posted by CA Sachin M Jain 04 July 2025 735 Views

Chintamani's IGST refund is stuck! CA Sachin explains how 'Risky Exporter' alerts by DGARM impact genuine exporters & how to resolve refund delays.

All About the Taxation of a Partnership Firm

Posted by CA.Sangam Aggarwal 04 July 2025 1266 Views

This article provides a comprehensive guide to the taxation of partnership firms, covering everything from the basics of firm-level taxation to the treatment of partner remuneration, capital contributions, and taxability upon retirement or reconstitution.

Start-up Founders Allowed to Retain Share-Based Benefits: What's Permitted and What's Not

Posted by Affluence Advisory 04 July 2025 99 Views

Learn what share-based benefits startup founders can retain under the latest tax and compliance rules. Know what's permitted and what's restricted for ESOPs and other incentives