CAclubindia Articles

RCM on Commercial Rent: Key Rules and Applicability

Posted by Chaitra Seetharam 14 July 2025 211 Views

RCM on Commercial Rent applies in specific scenarios. Check out who is liable to pay GST under RCM and how it impact cash flow for tenants?

Whether Insurance Companies Are Making Profit By Rejecting Insurance Claims

Posted by FCS Deepak Pratap Singh 14 July 2025 162 Views

Explore the importance of health insurance, key policy features, claim procedures, IRDAI guidelines and how to avoid rejections. Make informed choices for your family's health.

Form 26A: Relief for Deductors under Section 201- Detailed Guide with Case Laws & Interest Calculation

Posted by Shubham Tripathi 14 July 2025 3884 Views

Learn how Form 26A helps deductors avoid 'assessee-in-default' status under Section 201 of the Income Tax Act when TDS is not deducted but tax is paid by the deductee. Understand its legal basis, interest implications and key case laws.

Why Setting Up a 100% Foreign Subsidiary in India is the Smartest Move for Global Businesses in 2025

Posted by Vijay Singh

12 July 2025 645 Views

A 100% foreign subsidiary is a private limited company incorporated in India, fully owned and controlled by a foreign entity or individual. It offers complete ownership without the need for an Indian partner and ensures legal recognition under Indian law.

Supreme Court Ruling Warns Homebuyers: Registration Is Not Ownership

Posted by Ramesh Agrawal (LL.B , CA) 12 July 2025 2570 Views

In a landmark ruling, the Supreme Court has clarified that property registration alone does not establish legal ownership. Learn what this means for homebuyers in India and the critical checks needed before buying property.

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 1164 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.