CAclubindia Articles
Key Legal Provisions Applicable to Charitable Trusts and Institutions
Explore a comprehensive guide to the taxation and regulatory framework for charitable trusts and institutions under the Income-tax Act, 1961. Learn about registration, exemptions, compliance, anonymous donations, and investment rules applicable to NGOs and non-profits in India.
Unraveling Geopolitical Uncertainty: The Petrodollar, Monetary Policy and the Shifting Global Order
Explore the historical roots and strategic evolution of U.S. dollar dominance in global finance from Bretton Woods to petrodollars, trade wars and the rise of gold and crypto. Understand how America may be quietly orchestrating a stealth monetary reset amid shifting geopolitical and economic tides.
Decoding the Business Codes in ITR
Explore the significance of newly introduced business codes in ITR filings as explained by Krishna to Arjuna. Learn how these updates, including AI integration, aim to improve tax compliance and reflect emerging sectors like social media and trading.
Self Transfers and Contra Entries in ITR Now Mandatory If You Have Rs 50L in Savings
Reporting all self-bank transfers, UPI-wallet movements, and interbank transactions is now mandatory in ITR filings. If your total savings deposits exceed Rs 50 lakh, ITR filing is compulsory even with income below the taxable limit. Learn how to report contra entries and stay compliant.
Madras High Court Rules in Favor of Beneficial Nominee Under Section 39(7) of Insurance Act
Madras High Court clarifies that a validly appointed beneficial nominee under Section 39(7) of the Insurance Act is entitled to the full insurance proceeds. In this case, the Court upheld the wife's right as a beneficiary nominee, while allowing a voluntary 1/3rd share to the insured's mother.
CBDT Interest Waiver under Section 201(1A)(ii)/206C(7): Time-Bound Relief for TDS/TCS Defaults Due to Technical Glitches
28 July 2025
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This article analyses the legal framework, compliance requirements, and strategic roadmap for deductors/collectors and tax professionals to utilise this waiver facility effectively.
TDS Limit Increase FY 2025-26: Section 194J Explained
Discover the Section 194J TDS limit increase to ₹50,000 for FY 2025-26. Learn how this affects professional & technical services and reduces compliance burden.
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.
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