CAclubindia Articles

Bank Account Frozen by GST Department: How to Respond?

Posted by Poojitha Raam Vinay 24 November 2025 1784 Views

Learn how provisional attachment under Rule 159 read with Section 83 of the CGST Act works, why GST officers freeze bank accounts, common triggers, how to check DRC-22 orders, and the complete step-by-step process to file objections (DRC-22A) and get your bank account unfrozen quickly.

No Advance Tax for Pensioners FY 2025-26 | Senior Citizen Tax

Posted by Poojitha Raam Vinay 24 November 2025 1400 Views

Resident pensioners aged 60+ with no business income are exempt from advance tax in FY 2025-26. Learn if you qualify and how to pay tax.

India's Four Labour Codes: A Unified Future for Workers

Posted by Gautam Bharthry 26 November 2025 456 Views

Explore India's four new labour codes consolidating 29 laws. Understand impacts on wages, worker rights, and employer flexibility from Nov 2025.

Elderly Woman Takes Tax Office to High Court Over Missed ITR

Posted by Mitali

24 November 2025 2502 Views

Discover how an 82-year-old woman with health issues successfully challenged the Income Tax Department at the Gujarat High Court for a missed ITR filing.

Income Tax Act 2025: Modernising India's Tax Framework

Posted by CA.Sangam Aggarwal 25 November 2025 1289 Views

Discover the Income Tax Act, 2025: India's new tax law replacing the 1961 Act. Learn about simplified structures, new concepts like 'tax year', and improved compliance.

Digital CGAS: Easier Capital Gains Tax Exemptions

Posted by CA Umesh Sharma 25 November 2025 188 Views

Discover the 2025 digital upgrades to the Capital Gains Account Scheme (CGAS). Enjoy easier deposits, online closure, and expanded bank options for tax exemptions.

STCG Blocking Section 87A Rebate? What You Need to Know

Posted by Chaitra Seetharam 24 November 2025 1789 Views

Confused about Section 87A rebates and Short-Term Capital Gains (STCG)? Discover how STCG might affect your tax rebate and learn your rights.

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Posted by Raj Jaggi

24 November 2025 1118 Views

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.