CAclubindia Articles

FC-GPR Filing on RBI FIRMS Portal: FEMA Compliance for FDI in India (Process, Documents & Penalties)

Posted by certifications bay 18 July 2025 1771 Views

The FC-GPR filing acts as a crucial mechanism for regulatory oversight over inbound foreign direct investment (FDI), ensuring adherence to pricing guidelines, sectoral caps, and FEMA-compliant inflows.

Assessments under GST

Posted by CA Prateek 18 July 2025 7272 Views

This article aims to provide a simple and practical understanding of the different types of assessments under GST. This article will cover the types of assessments, their legal provisions and the situations in which they apply.

Rebate u/s 87A in New & Old Tax Regime For FY 24-25

Posted by Chaitra Seetharam 17 July 2025 17 Views

Rebate u/s 87A allows a reduction in tax liability up to a maximum specified amount, if their total income is below a certain threshold.

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

Posted by CA Varun Gupta

17 July 2025 2355 Views

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.

Women Now Make Up Over 30% of ICAI's Total Membership

Posted by Mitali 16 July 2025 3225 Views

As of April 2024, women constitute over 30.26% of the total member base of around 4.25 lakh.

Income Tax Clearance Certificate: Recent CBDT’s Update on ITCC

Posted by Mitali 16 July 2025 1 Views

Income tax clearance certificate ensures no unresolved tax liabilities before travel. A Quick Guide to the Income Tax Clearance Certificate.

Taxation of Lease Payment to Germany

Posted by Gaurav 16 July 2025 763 Views

Explore the taxability of royalty income earned in India by a German company, DTAA implications and how to claim tax credit for TDS deducted under Section 195 of the Income Tax Act, 1961.

Respected When Needed, Targeted When Convenient - The CA's Dilemma

Posted by CA Digant Shah 16 July 2025 12928 Views

An appeal for dignity and unity as CAs face scrutiny -calling on ICAI to ensure protection, due process and institutional support for the fraternity

GST Audit on Flat Sales: The Truth Behind 1% and 5% Rates

Posted by Mitali 16 July 2025 5 Views

Are you confused between 1% & 5% GST on flat sales? Know the correct rates on residential & commercial projects and the differences between RREP and REP!