CAclubindia Articles

Optimising Refund under Rule 89(4) of GST Rules

Posted by P.Jagadeeswaran 04 August 2025 1772 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 3187 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 105 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: Faster, Easier Tax Filing

Posted by Sahil Jaiswal 03 August 2025 6 Views

Discover ITR E-Filing Portal 3.0, India's upgraded tax system. Enjoy a user-friendly interface, faster refunds, pre-filled forms, and more. File your taxes efficiently!

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

Posted by Mitali 02 August 2025 1056 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 180 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.

ITR-3 Form AY 2025-26: Capital Gains, TDS Changes

Posted by Mitali 01 August 2025 4 Views

Discover ITR-3 form changes for AY 2025-26, including capital gains, TDS, and new disclosures. File accurately for FY 2024-25.

Applicability of GST on Hostel/Lodging Services

Posted by FCS Deepak Pratap Singh 01 August 2025 4178 Views

Learn about GST implications on hostel and rental services for students, key exemption notifications, rate changes, court rulings and the 53rd GST Council’s latest decisions.

CBDT Circular 10/2025: Relief for Invalid ITRs Filed for AY 2023-24

Posted by CA Varun Gupta

01 August 2025 5924 Views

CBDT Circular 10/2025 allows reprocessing of invalid ITRs filed till Mar 31, 2024, enabling refunds with interest, subject to PAN-Aadhaar linkage compliance.