CAclubindia Articles

GST ITC for Construction of Buildings: SC's Verdict

Posted by Chaitra Seetharam 11 July 2025 29 Views

GST ITC for construction of buildings - Check out the factors which determine whether a building qualifies as "plant" for ITC purposes?

Section 271H of IT Act: New Rules to TDS/TCS Filing Penalties

Posted by Mitali 11 July 2025 0 Views

Section 271H of IT Act aims to prevent penalties if TDS/TCS returns filed within the due date. Check out the new penalty relief u/s 271H(3)?

Section 194LBC: New TDS Rates on Securitization Trust Income

Posted by Mitali 11 July 2025 1 Views

Section 194LBC mandates TDS on income distributed by securitization trusts to investors. Checkout the revised TDS rate effective?

PAN 2.0: Card Gets a Tech Upgrade with QR Code

Posted by Mitali 11 July 2025 0 Views

PAN 2.0 includes free QR-enabled PAN cards, revamped PAN issuance. Check will the existing cardholders need to apply again?

The Aadhaar OTP Mandate: A step-by-step guide for Tax Professionals

Posted by Abhishek Raja 11 July 2025 1163 Views

This comprehensive article will delve into the specifics of the Aadhaar OTP mandate, explain the rationale behind its introduction, discuss key deadlines, and provide a step-by-step guide to help taxpayers remain compliant.

"Why Me, God?" - A Conversation Between a CA Student and the Divine

Posted by Himanshu Ranka 11 July 2025 17197 Views

A powerful conversation between a CA aspirant and the divine, exploring failure, faith and the strength to rise again. Inspired by Gita, legends & cinema.

Why Tax Professionals Are Moving Filing to the Cloud And Why You Should Too

Posted by shalini 11 July 2025 1096 Views

In an industry where time, accuracy, and compliance matter more than ever, staying ahead isn't just an advantage-it's a necessity. For those still using traditional setups, this article sheds light on why switching to cloud-based systems is no longer optional.

GST Tax Demand and Penalty Issued to Bajaj Consumer Care Ltd

1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl...