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CAclubindia Articles


RBI's 2025 Master Direction on Credit Reporting: Key Changes & Impact Explained

Posted by Affluence Advisory 02 May 2025 504 Views

The Reserve Bank of India (RBI), in its continued commitment to promote financial discipline, transparency, and consumer empowerment, issued the Master Direction - Credit Information Reporting, 2025 on January 6, 2025



Capital Gains Tax: Key Exemptions and How to Claim Them

Posted by Shivani 01 May 2025 4172 Views

This article explores the key exemptions detailed in a document from the Income Tax Department, covering eligibility, qualifying assets, and investment requirements for each section.



Non-Taxability of Lorry Hire Income Under GST

Posted by Rajagopal K 01 May 2025 3608 Views

This article clarifies the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.



Income Tax Return Forms ITR-1 and ITR-4 for AY 2025-26: Key Changes and Eligibility

Posted by Rashmi 01 May 2025 1857 Views

CBDT has officially notified the updated ITR-1 (Sahaj) and ITR-4 (Sugam) forms for Assessment Year 2025-26 (Financial Year 2024-25), effective from April 29, 2025



Latest Updates in the Online 12A Registration Process by the Income Tax Department

Posted by Ishita Ramani 01 May 2025 657 Views

The Income Tax Department has delivered extensive updates and changes on the Online 12A Registration Process. This article shall deal with the same for your brief reference and understanding.



Sections 68 to 69A: How the Tax Department Deals with Undisclosed Income

Posted by CA Shiwali Dagar 30 April 2025 953 Views

Cash Credits and Related Provisions under the Income Tax Act, 1961



Mistakenly Paid 5% TDS Instead of 2%? Here's How to Claim a Refund via TRACES

Posted by CA.Sangam Aggarwal 30 April 2025 3276 Views

This step-by-step guide walks you through the complete process of claiming a refund for excess TDS deducted on rent via Form 26QC on the TRACES portal, ensuring compliance and timely recovery of overpaid taxes.



How to Correct Mistakes in Your LLP Annual Return Filing?

Posted by Ishita Ramani 30 April 2025 251 Views

In this article, we shall help you understand how to correct errors for your LLP Annual Return Filing.



Avoiding Wrongful Refund Claims: Essential Tips for Tax Filers

Posted by Mitali 29 April 2025 315 Views

Are you making the right claim of refunds in your Income Tax Return - Here are the key points which you are required to know before filing your Income Tax Return!



Waiver of Right to Receive Dividend under the Companies Act, 2013

Posted by CS Divesh Goyal 29 April 2025 944 Views

This article provides a comprehensive legal overview of the concept of dividend waiver, its treatment under Indian corporate jurisprudence, procedural mechanism, implications, and judicial precedents




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