CAclubindia Articles
ODI under the Automatic Route vs Approval Route - Practical Insights
Explore how the RBI's New Overseas Investment Regime simplifies outbound investments through the Automatic Route while tightening post-investment compliance.
Complete Guide to the New GST Registration Process under Rule 14A
06 November 2025
7199 Views
The new Rule 14A under GST simplifies registration for taxpayers. This guide covers eligibility, documentation, application steps and the latest CBIC notification for smooth GST registration.
No-Income Period Expenses: Can You Claim Deductions Under Section 37(1) or 34(1)?
Explore whether expenses incurred during a no-income period are allowable under Section 37(1) of the Income Tax Act, 1961 or Section 34(1) of ITA, 2025, and understand how unabsorbed depreciation is treated under Sections 32(2) and 33(11).
How To Withdraw PF Online With UAN?
Learn how to withdraw your Provident Fund (PF) online using your Universal Account Number (UAN) in simple steps.
ITR Processing Time For AY 2025-26
ITR Processing Time can be based on a various factors. Check what factors may delay the processing of ITR?
Picture abhi baaki hai, Mere Dost: Lessons beyond the CA Sept 2025 Exam Results - Part 1
05 November 2025
259 Views
The ICAI has declared the CA Intermediate and Final Results for Sept 2025 exams on Nov 3, 2025. While many celebrate their success, others face disappointment. In this inspiring article, CA Raj Jaggi shares powerful lessons from "12th Fail", urging students to see failure as an interval, not the end and to rebuild with discipline, health and faith in the ICAI Study Material.
TDS and TCS Refund Rules Changed: Correction Window Now Only 2 Years
Major changes in TDS and TCS rules: File corrections within two years or you may lose tax refund opportunity.
Aadhaar Update Now a Legal Obligation, Not a Choice: High Court Ruling
UIDAI cannot refuse Aadhaar updates if valid proof is provided, individuals can seek legal action if corrections are denied.
GST 2.0 Next Generation Reform: Streamlined Notifications issued for GST Rates and Exemptions w.e.f. September 22, 2025
The Next Generation 2.0 GST Rate Reform, effective September 22, 2025, marks a major overhaul of India's GST system. The reform simplifies rate slabs to 5%, 18%, and 40%, corrects inverted duty structures, merges the Compensation Cess, and revises exemptions for essential goods and services
Rule 14A - Quick GST Registration Myth
Rule 14A, introduced under the CGST framework as a "Simplified GST Registration Scheme," promises faster registration for small taxpayers but hides complex compliance traps. This detailed analysis explains its operational flaws, officer discretion, withdrawal hurdles, and why it may burden rather than benefit micro-businesses.
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