CAclubindia Articles

Understanding Rule 37A of the CGST Rules - Reversal and Re-availment of Input Tax Credit (ITC)

Posted by Rajagopal K 08 August 2025 4516 Views

Understand GST Rule 37A on ITC reversal and re-availment when suppliers fail to file GSTR-3B. Learn compliance deadlines, interest liability, and re-availment process

Gold Taxation Update: How Capital Gains Are Now Calculated?

Posted by Chaitra Seetharam 08 August 2025 1 Views

Tax on gold is based on your investment horizon and tax considerations, as each form has different tax implications.

Judicial Safeguards in GST Recovery: A Review of Landmark Judgments

Posted by Abhishek Raja 07 August 2025 471 Views

This article examines key landmark judgments that collectively assert the supremacy of procedural fairness, natural justice, and constitutional safeguards in the recovery process under GST laws.

CA Final Exam Date For September 2025 with Fee Structure & Registration

Posted by Mitali 06 August 2025 2 Views

ICAI has officially released the CA Final Exam Schedule for September 2025. Check timings, registration deadlines, admit-card info.

How Is Income From A Minor Child's Fixed Deposit Treated?

Posted by Poojitha Raam Vinay

06 August 2025 5411 Views

Know how interest income from a minor child's fixed deposit is taxed and when it is clubbed with a parent's income under Indian tax laws.

Do Manual Adjustments in ITR if Income not Showing in 26AS or TIS?

Posted by Mitali 06 August 2025 2461 Views

ITR not matching 26AS or TIS? Know how to manually adjust income and TDS to avoid tax demands and penalties.

Understanding the Key Differences between SME IPO and Mainboard IPO

Posted by Affluence Advisory 06 August 2025 160 Views

In this article, we'll break down the key differences between SME IPOs and Mainboard IPOs to help investors, promoters, and entrepreneurs understand which platform suits them best.

Man Discovers 37-Digit Amount in Deceased Mother's Bank Account

Posted by Mitali 05 August 2025 1979 Views

A Noida man found a bizarre 37-digit amount in his late mother's Kotak account, triggering a bank freeze and IT probe.

Key Changes in MSME Reporting for Tax Audits

Posted by CA Umesh Sharma 05 August 2025 6968 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 600 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.