CAclubindia Articles

Form 26A: Relief for Deductors under Section 201- Detailed Guide with Case Laws & Interest Calculation

Posted by Shubham Tripathi 14 July 2025 3677 Views

Learn how Form 26A helps deductors avoid 'assessee-in-default' status under Section 201 of the Income Tax Act when TDS is not deducted but tax is paid by the deductee. Understand its legal basis, interest implications and key case laws.

Why Setting Up a 100% Foreign Subsidiary in India is the Smartest Move for Global Businesses in 2025

Posted by Vijay Singh

12 July 2025 630 Views

A 100% foreign subsidiary is a private limited company incorporated in India, fully owned and controlled by a foreign entity or individual. It offers complete ownership without the need for an Indian partner and ensures legal recognition under Indian law.

Supreme Court Ruling Warns Homebuyers: Registration Is Not Ownership

Posted by Ramesh Agrawal (LL.B , CA) 12 July 2025 2546 Views

In a landmark ruling, the Supreme Court has clarified that property registration alone does not establish legal ownership. Learn what this means for homebuyers in India and the critical checks needed before buying property.

The Aadhaar OTP Mandate: A step-by-step guide for Tax Professionals

Posted by Abhishek Raja 11 July 2025 1120 Views

This comprehensive article will delve into the specifics of the Aadhaar OTP mandate, explain the rationale behind its introduction, discuss key deadlines, and provide a step-by-step guide to help taxpayers remain compliant.

"Why Me, God?" - A Conversation Between a CA Student and the Divine

Posted by Himanshu Ranka 11 July 2025 17185 Views

A powerful conversation between a CA aspirant and the divine, exploring failure, faith and the strength to rise again. Inspired by Gita, legends & cinema.

Why Tax Professionals Are Moving Filing to the Cloud And Why You Should Too

Posted by shalini 11 July 2025 1089 Views

In an industry where time, accuracy, and compliance matter more than ever, staying ahead isn't just an advantage-it's a necessity. For those still using traditional setups, this article sheds light on why switching to cloud-based systems is no longer optional.

GST Tax Demand and Penalty Issued to Bajaj Consumer Care Ltd

Posted by Mitali 10 July 2025 267 Views

Bajaj Consumer Care Ltd. is an Indian company known for manufacturing and selling personal care products, particularly hair care products.

The Rise of India's Digital Rupee: From Pilot Scheme to Mainstream Adoption

Posted by Affluence Advisory 10 July 2025 274 Views

Over the past year, India’s central bank digital currency (CBDC), commonly referred to as the “e-Rupee,” has quietly shifted from a technical

Mandatory Virtual Personal Hearings under Delhi, Natural Justice & Compliance under Sections 75(4), 107(8) and 126(3)

Posted by CA Varun Gupta

10 July 2025 363 Views

1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl...

The "Wrong Number" Headache: How to Fix DIN Mobile Number Errors

Posted by Vandana Sharma 10 July 2025 563 Views

A missing country code in a director's mobile number while filing DIR-3 or DIR-3 KYC can block OTPs and stall DIN-related tasks. Learn how to resolve this issue with MCA support, avoid compliance roadblocks, and ensure smooth DIN updates.