CAclubindia Articles

Why Your Business Needs an Online Trademark Registration Service

Posted by Ishita Ramani 10 March 2025 97 Views

In this article, we shall see why our business needs an online trademark registration service.

Updated Return (ITR-U) u/s 139(8A) - A Comprehensive Guide

Posted by CA Daljinder Singh 10 March 2025 4989 Views

ITR-U was introduced in the Union Budget 2022 u/s 139(8A) of the Income Tax Act, 1961. This provision allows taxpayers to correct errors, declare undisclosed income, and file returns if missed earlier, even after the belated and revised return deadlines.

Save Tax on Equities with Tax Harvesting

Posted by CA Rohit Sonar 08 March 2025 1164 Views

With the new Income Tax Act maintaining the existing set-off and carry-forward provisions, tax harvesting will continue to be a viable strategy for optimizing tax liability on capital gains.

Foreign Contribution Regulation Amendment Rules 2024: Key Changes & Impact

Posted by Affluence Advisory 08 March 2025 297 Views

This article explores the key highlights of the amended rules, comparing them with the earlier provisions to understand their impact on regulated entities.

Comparison of ITR-U (Section 139(8A)) and Condonation of Delay of ITR (Section 119(2)(b))

Posted by CA Varun Gupta

07 March 2025 897 Views

The Income Tax Act, 1961, provides different mechanisms for taxpayers to address missed deadlines for filing Income Tax Returns (ITR).

Why Online Trademark Lookup is Essential Before Business Registration?

Posted by Ishita Ramani 07 March 2025 100 Views

This article briefs about why Online Trademark Lookup is important before Business Registration.

TDS on Rent Under Section 194-IB: Understanding the Transition from 5% to 2%

Posted by CA Harshali Salvi 06 March 2025 6799 Views

The Union Budget 2024 reduced the TDS rate on rent payments under Section 194-IB from 5% to 2%, effective October 1, 2024.

Regulatory Compliance for Wholly Owned Subsidiaries (WOS) of Foreign Companies in India

Posted by Affluence Advisory 06 March 2025 749 Views

Wholly Owned Subsidiaries (WOS) provide an effective means for foreign entities to establish their operations in India. A WOS is a company where the entire share capital is held by a foreign parent company, allowing for complete control over the Indian operations.