CAclubindia Articles

FC-GPR Filing on RBI FIRMS Portal: FEMA Compliance for FDI in India (Process, Documents & Penalties)

Posted by certifications bay 18 July 2025 1464 Views

The FC-GPR filing acts as a crucial mechanism for regulatory oversight over inbound foreign direct investment (FDI), ensuring adherence to pricing guidelines, sectoral caps, and FEMA-compliant inflows.

Assessments under GST

Posted by CA Prateek 18 July 2025 7263 Views

This article aims to provide a simple and practical understanding of the different types of assessments under GST. This article will cover the types of assessments, their legal provisions and the situations in which they apply.

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

Posted by CA Varun Gupta

17 July 2025 2308 Views

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.

Women Now Make Up Over 30% of ICAI's Total Membership

Posted by Mitali 16 July 2025 3204 Views

As of April 2024, women constitute over 30.26% of the total member base of around 4.25 lakh.

Taxation of Lease Payment to Germany

Posted by Gaurav 16 July 2025 757 Views

Explore the taxability of royalty income earned in India by a German company, DTAA implications and how to claim tax credit for TDS deducted under Section 195 of the Income Tax Act, 1961.

Respected When Needed, Targeted When Convenient - The CA's Dilemma

Posted by CA Digant Shah 16 July 2025 12920 Views

An appeal for dignity and unity as CAs face scrutiny -calling on ICAI to ensure protection, due process and institutional support for the fraternity

Name Change of a Private Limited Company in India

Posted by certifications bay 15 July 2025 3218 Views

Changing a company name in India? Learn the complete legal process under Companies Act, 2013 - Steps, forms (RUN, INC-24), penalties, compliance tips and post-approval updates.

Tax Benefits Under the Umbrella of Insurance Protection

Posted by CA Umesh Sharma 15 July 2025 255 Views

Understand the tax benefits on life and health insurance premiums under Sections 80C & 80D of the Income Tax Act. Explore deductions, keyman insurance, and old vs. new tax regime explained through a fictional Arjuna-Krishna dialogue.

Registered Investment Advisor & Its Registration Requirements

Posted by Affluence Advisory 15 July 2025 316 Views

In India, a Registered Investment Adviser (RIA) is an individual or firm registered with the Securities and Exchange Board of India (SEBI) to provide investment advice to clients in a regulated and transparent manner.

65 Year NRI Turns Resident with Rs 2 Crore Fixed Deposit: Will The FD Interest Be Taxed?

Posted by Poojitha Raam Vinay

14 July 2025 1219 Views

Turning 65 and returning to India? Learn how your Rs 2 crore NRE FD becomes taxable, senior citizen benefits, TDS rules and tax filing needs post-NRI status.