CAclubindia Articles

TDS Rate Chart for FY 2025-26 (AY 2026-27)

CA Aman Rajput 24 February 2025 at 09:52

TDS Section ListNature of PaymentThresholdIndividual or HUFOthers192Payment in form of salary₹ 2,50,000Slab RatesSlab Rates192A(Note 1)Employee Provident Fund ..

Analysis of Recent Amendment to Section 34(2) of the CGST Act, 2017 in Finance Bill, 2025

Pooja Garg 24 February 2025 at 08:45

Clause 121 of the recently announced Finance Bill, 2025 has introduced a significant change for suppliers under the GST.

Forensic Audit and Company Secretaries (CS)

FCS Deepak Pratap Singh 24 February 2025 at 08:41

"Forensic" means using scientific methods/tests to find out about a crime or facts of crime.

Agreement to Sell vs. Sale Deed - Key Differences & Legal Insights

Affluence Advisory 22 February 2025 at 08:37

The terms "Agreement to Sell" and "Sale Deed" are used very loosely and sometimes interchangeably, not only in conversations but also during negotiations and documentation/s.

Importance of LLP Annual Return Filing for Compliance

Ishita Ramani 22 February 2025 at 08:37

This article shall help you in understanding the importance of LLP Annual Return Filing for Compliance.

Guide on Income Tax for NRIs - Filing & Compliance

J. D. Shah Associates 21 February 2025 at 08:30

This article on Income Tax for NRIs simplifies your tax filing obligations and highlights key considerations for compliance.

Consequences of Submitting Fake Rent Receipts for Claiming HRA

FCS Deepak Pratap Singh 21 February 2025 at 08:30

The Income Tax Department has found various cases of claiming HRA on the basis of fake documents and hence taken firm steps to check tax leakage.

Simplification of TDS/TCS Provisions in the New Income Tax Bill

Shree 20 February 2025 at 14:31

The government has proposed significant simplifications to the Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) provisions in the new Income Tax Bill.

Compounding Regulations under FEMA

Affluence Advisory 20 February 2025 at 08:29

Compounding of contraventions is a voluntary process where an individual or entity admits a contravention under any provision of law and seeks to settle the matter by paying the compounding fees, thus avoiding lengthy legal proceedings and hefty penalties that arise due to the committed contraventions.