CAclubindia Articles

Rule 28: Valuing Supply Between Related/Distinct Persons

Posted by Rajagopal K 30 June 2025 420 Views

Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about OMV, like-kind valuation, and special rules for corporate guarantees.

Late TCS Payment Relief from FY 2025-26

Posted by Chaitra Seetharam 29 June 2025 4 Views

Get relief from prosecution for late TCS payments from FY 2025-26. Learn conditions, penalties, and recommended actions for compliance.

Income Tax Slabs FY 2024-25: New & Old Regimes

Posted by Chaitra Seetharam 29 June 2025 25 Views

Understand the income tax slabs for FY 2024-25 in India. Compare the Old and New Tax Regimes, including deductions, rebates, and surcharges.

Claim Input Tax Credit (ITC) Under GST: Rules & Conditions

Posted by Rajagopal K 28 June 2025 2441 Views

Learn how to claim Input Tax Credit (ITC) under GST in India. Discover the mandatory conditions, eligible documents, and crucial steps for compliance.

Section 44AA: Maintaining Accounts for Businesses & Professions

Posted by Jatin Pal 28 June 2025 10489 Views

Understand Section 44AA's rules on maintaining accounts. Discover when books of accounts are compulsory for businesses and professions in the UK.

GST Assessments: Types & Procedures Explained

Posted by CA Pratik Dhruve 28 June 2025 790 Views

Understand GST assessments in India. Learn about self-assessment, provisional, scrutiny, best judgment, and summary assessments. Ensure compliance.

Foreign Liabilities and Assets (FLA) Return: A Guide

Posted by Affluence Advisory 28 June 2025 837 Views

Understand the Foreign Liabilities and Assets (FLA) Return under FEMA. Learn about filing, requirements, and penalties for Indian entities with foreign investment.

Revised vs Updated Return: Key Differences Explained

Posted by Poojitha Raam Vinay 28 June 2025 24 Views

Understand the crucial differences between filing a Revised Return and an Updated Return under the Income Tax Act. Learn eligibility, time limits, and penalties.

Faceless Assessments: Key Features & Benefits

Posted by Khush Trivedi 27 June 2025 240 Views

Discover the key features of India's Faceless Assessments Scheme, including its jurisdiction-less system, functional specialisation, and digital communication. Learn more!