CAclubindia Articles
CBDT Interest Waiver under Section 201(1A)(ii)/206C(7): Time-Bound Relief for TDS/TCS Defaults Due to Technical Glitches
28 July 2025
8236 Views
This article analyses the legal framework, compliance requirements, and strategic roadmap for deductors/collectors and tax professionals to utilise this waiver facility effectively.
Section 194J: TDS Limit Increased From FY 2025-26
Section 194J relates to TDS on payments for certain professional services, technical services, royalties, and fees paid to directors.
Become an Income Tax Officer in India: Guide & Exams
Learn how to become an Income Tax Officer in India. Discover educational requirements, age limits, and the SSC CGL & UPSC exams needed for this role.
Section 54F Disqualification Due to Under-Construction Flats: A Legal and Practical Analysis
This article addresses one such complex case involving multiple jointly owned residential properties and under-construction units, with specific focus on whether exemption under Section 54F can still be claimed.
Pvt Ltd Setup After July 14? Read This Before Appointing a Chartered Accountant
Pvt Ltd company compliance alert! CA appointment now needs ADT-1 filing within 15 days, with Rs. 300 challan from 14 July 2025.
Corporate Governance Requirements for NCD Listed Companies - Part B
This section aims to bridge the gap between the regulatory provisions and their application in day-to-day corporate governance practices.
Finance Minister Urges Swift Disposal of Tax Disputes and Litigation Backlog
FM Nirmala Sitharaman urges swift resolution of tax disputes, highlights timely execution over policy and praises CBDT’s streamlined tax bill reform.
Received Rs 5 Lakh in FY 24-25 from LIC Jeevan Labh: Do I Need To Pay Tax in AY 25-26?
25 July 2025
1099 Views
Understand the taxability of LIC Jeevan Labh maturity benefits under Section 10(10D) of the Income Tax Act. Learn how the issue date, annual premium amount and recent Rs 5 lakh limit affect tax exemption.
TCS on Sale of Scrap under 206C
TCS on Sale of Scrap - TCS is collected by the seller when selling scrap materials which is then paid to the government.
Your Cash, Your ITR: Rules for Withdrawals and Deposits with Reconciliation Strategy
Learn how cash withdrawals impact your ITR and when disclosure is necessary to avoid income tax cases, with insights on AI scrutiny and compliance for various income types.
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