CAclubindia Articles

Key Changes in MSME Reporting for Tax Audits

Posted by CA Umesh Sharma 05 August 2025 6965 Views

Understand the latest updates in Clause 22 of Form 3CD for FY 2024-25. Learn how MSME payments must be reported under the MSMED Act and Section 43B(h) with insights from a fictional Arjuna-Krishna dialogue.

Correct ITR Form for Taxpayers

Posted by Adv Sukesh Sahdev 05 August 2025 586 Views

Confused about which ITR form to file for AY 2025-26? Use this updated guide to choose the correct ITR: ITR-1, ITR-2, ITR-3 or ITR-4 based on your actual income sources. Avoid mistakes, delays and tax notices.

How To File ITR Through Mobile?

Posted by Poojitha Raam Vinay

04 August 2025 1822 Views

With everything going digital, filing your Income Tax Return (ITR) is now possible straight from your smartphone. Here is a step by step process to file ITR on mobile.

Dividend Income Taxation for FY 2024-25: How it is Taxed in India?

Posted by Shreyans Panchal 04 August 2025 2 Views

Dividend income: Explore the latest rules, tax rate, deductions to avail, submission of Form 15G/H, TDS and Advance Tax on dividend income.

Optimising Refund under Rule 89(4) of GST Rules

Posted by P.Jagadeeswaran 04 August 2025 1768 Views

This article is to understand as to how the refund of ITC on account of Exports made without payment of tax can be maximised or optimized without affecting any legal bindings/ restrictions/ obligations.

Work-Life Balance: Practical Tips for a Happier You

Posted by Raj Jaggi

04 August 2025 3184 Views

Learn how today's relentless pursuit of success impacts work-life balance, health, and happiness and discover practical ways to redefine true achievement.

Corporate Governance Requirements for NCD Listed Companies - Part C

Posted by Affluence Advisory 04 August 2025 103 Views

This concluding section aims to bring together all these obligations to help NCD-listed companies implement a complete and robust governance framework in line with SEBI's expectations.

ITR E-Filing Portal 3.0: New Era in IT Processing Efficiency

Posted by Sahil Jaiswal 03 August 2025 0 Views

ITR E-Filing Portal 3.0 aims to address various issues which are encountered in the previous version, IEC 2.0.

Foreign Travel or High Electricity Bills: You Might Be Legally Needed to File ITR

Posted by Mitali 02 August 2025 1053 Views

Discover when filing ITR is mandatory, even with low income based on key rules for proprietors on sales, deposits and TDS/TCS limits.

Vicarious Liability of Directors under the Negotiable Instruments Act 1881

Posted by FCS Deepak Pratap Singh 02 August 2025 174 Views

The Supreme Court held that mere designation as a Director is not enough to attract vicarious liability under Section 138 of the NI Act. Liability requires proof of involvement in day-to-day affairs of the company. Learn more about this landmark ruling in Susela Padmavathy Amma vs Bharti Airtel Ltd.