CAclubindia Articles
Remission and Extinguishment of Tax Demand
This article summarizes a recent order issued by the Central Board of Direct Taxes (CBDT) on the remission or extinguishment of small tax demands outstanding as of January 31, 2024, under the Income Tax Act 1961 (ITA), Wealth Tax Act 1957, or Gift Tax Act 1958 (referred to as relevant Acts).
ESIC Portal Login Guide
ESIC is a self-financing scheme where both employers and employees contribute to the fund. The scheme is designed to provide financial protection to employees in case of sickness, maternity, disablement, or death due to employment injury.
General Penalty u/s 125 of CGST Act
Section 126 of the CGST Act lays down certain guiding principles that must be followed while imposing penalties under the GST regime. These principles ensure that the penalties are imposed fairly, objectively, and in a proportionate manner.
Reversal of ITC on High Sea Sales u/s 17(2) of CGST Act
High Sea Sales is one kind of sale transactions prevalent in trade practices where the original importer arranges to sell the importing goods to another buyer b...
Allowability of Interest on delayed payment of TDS
For claiming an expenditure while determining the taxable income, an assessee should satisfy the twin conditions of allowance of expenditure pursuant to the provisions of Sec. 30 to 37 of the Act.
Understanding Income Tax Return (ITR): A Comprehensive Guide
This article aims to provide a comprehensive guide to understanding ITR, including its significance, different types, and the process of filing.
How One should Plan Finances in their Youth?
Wise financial planning in your twenties not only secures your future but also ensures you live your present life more fully and without regret. Let's explore how to effectively navigate this decade financially.
Process for Filing Application u/s 119(2)(b) of IT Act, 1961
Filing an application under Section 119(2)(b) of the Income Tax Act in India typically involves specific procedures.
Types of assessments under GST Act
Assessment is an important process under the Goods and Services Tax (GST) Act in India. It refers to the verification and determination of the tax liability of ...
Relief u/s 90 and Form 67 in Indian Income Tax
In this article, we will explore the concept of relief under Section 90, the purpose of Form 67, and whether it can be filed belatedly.
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