CAclubindia Articles

New Income Tax Act 2025 vs 1961: Tax Offence Changes

Posted by Vivek Jalan 25 November 2025 503 Views

Discover key tax offences under the new Income Tax Act 2025 and how they compare to the 1961 Act. Understand your obligations and potential penalties.

GSTR-8 Filing: Due Dates, Penalties & TCS Explained

Posted by Chaitra Seetharam 24 November 2025 10 Views

Learn when and how to file GSTR-8, the monthly return for e-commerce operators. Discover due dates, TCS rates, penalties, and how to claim input tax credit.

Bank Account Frozen by GST Department: How to Respond?

Posted by Poojitha Raam Vinay 24 November 2025 1743 Views

Learn how provisional attachment under Rule 159 read with Section 83 of the CGST Act works, why GST officers freeze bank accounts, common triggers, how to check DRC-22 orders, and the complete step-by-step process to file objections (DRC-22A) and get your bank account unfrozen quickly.

No Advance Tax for Pensioners FY 2025-26 | Senior Citizen Tax

Posted by Poojitha Raam Vinay 24 November 2025 1373 Views

Resident pensioners aged 60+ with no business income are exempt from advance tax in FY 2025-26. Learn if you qualify and how to pay tax.

Elderly Woman Takes Tax Office to High Court Over Missed ITR

Posted by Mitali 24 November 2025 2497 Views

Discover how an 82-year-old woman with health issues successfully challenged the Income Tax Department at the Gujarat High Court for a missed ITR filing.

STCG Blocking Section 87A Rebate? What You Need to Know

Posted by Chaitra Seetharam 24 November 2025 1777 Views

Confused about Section 87A rebates and Short-Term Capital Gains (STCG)? Discover how STCG might affect your tax rebate and learn your rights.

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Posted by Raj Jaggi 24 November 2025 1066 Views

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.