CAclubindia Articles

Arrival of Lord Ganesh To Remove Taxpayers Vighnas With New GST Reforms!

Posted by CA Umesh Sharma 26 August 2025 514 Views

The 56th GST Council Meet is set for 3-4 Sept 2025 in New Delhi. Key agenda: Rate rationalisation, cess, compliance simplification & industry impact.

GSTR-1: Filing Process, Format, Due Dates & Eligibility for Small Businesses

Posted by LegalDev 26 August 2025 1142 Views

What is GSTR-1? A complete guide on filing, due dates, eligibility, amendments, late fees & GSTN updates for taxpayers under the monthly and QRMP schemes.

Can Cloud Data Be Treated as 'Books of Account' Under Income Tax Act 2025?

Posted by Vivek Jalan 26 August 2025 532 Views

Explore whether cloud data can be treated as 'books of account' under Income Tax Act 2025, just as loose papers were relied upon under ITA 61.

TDS on Salary: Mandatory Consolidation for Govt Transfers, Optional for Private Sector

Posted by CA Prashant Gupta 25 August 2025 390 Views

Learn how Sections 192 & 203 of the Income-tax Act and Rules 26A & 31 guide salary TDS, Form 12B submission and Form 16 issuance for employees.

Section 80JJAA: Deductions, Applicability, Calculations and Example

Posted by Madhur Gupta 25 August 2025 2245 Views

Learn about Section 80JJA of the Income Tax Act, which provides up to 190% tax deduction on additional employee costs. Understand eligibility, conditions, documents required and examples to claim this employment generation incentive

Income Tax Act 2025: Highlights, Slab Rates & Provisions

Posted by LegalDev 25 August 2025 11026 Views

The Income Tax Act 2025, effective from 1 April 2026, replaces the 1961 Act with simplified provisions, new tax slabs, the concept of "tax year," consolidated TDS rules and recognition of digital assets for taxation.

Perquisite & Overseas Medical Exemption Become Tax-Free under Rule 3C and 3D for Salaried Employees

Posted by Mitali 23 August 2025 278 Views

Learn about Rule 3C & Rule 3D under the 2025 Income Tax 2nd Amendment - Govt raises tax-free limits for perks and overseas treatment. Rule 3C and 3D bring major relief to salaried employees.

Pensioners Above 60, 75 and 80: Hidden Tax Benefits To Save Thousands And Skip Filing

Posted by Mitali 23 August 2025 23212 Views

Know which pensioners can skip ITR filing or who gets exemption and key tax benefits under Income Tax Act. Rules by age, income type are also explained.

Relevant Section / Rules - GST Registration Exemptions: Complete Legal and Practical Overview

Posted by Pooja Garg 23 August 2025 563 Views

Learn about GST registration thresholds, exemptions, and notifications under the CGST Act. Understand turnover limits, special category states, and categories of persons not required to register.

The Enforceability of Non-Compete Clauses in India: Section 27 and Judicial Precedents

Posted by Affluence Advisory 23 August 2025 896 Views

Understand the enforceability of non-compete clauses in India under Section 27 of the Indian Contract Act, 1872. Explore key judgments, employment restrictions, and exceptions in commercial contracts