CAclubindia Articles


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

  Affluence Advisory    06 March 2025 at 08:34

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.



Types of GST Registration in India

  CA Daljinder Singh    05 March 2025 at 08:28

Understanding the different types of GST registration is crucial for businesses to comply with tax regulations and benefit from various schemes.



Step-by-Step Guide to Online Brand Registration in India

  Ishita Ramanipro badge    05 March 2025 at 08:28

Here's a step-by-step process to help you register your brand online.



Tax Saving Strategies for Taxpayers in this March!

  CA Umesh Sharmapro badge    04 March 2025 at 08:34

Discover expert tax-saving tips as Krishna guides Arjuna through deductions, exemptions, and strategies under the new and old tax regimes. Maximize savings and minimize tax liability with smart financial planning!



Addressing the Lapses in Section 186(2) of the Companies Act, 2013

  Kotte Murali Krishna    04 March 2025 at 08:33

I want to discuss a crucial issue that has been significantly contributing to the rise of defaulted companies, particularly among listed companies. This issue stems from certain lapses in Section 186(2) of the Companies Act, 2013, which governs loans and investments made by companies.



ITR-U - Belated Return u/s 139(8A): A Detailed Overview after Budget 2025

  CA Varun Gupta    03 March 2025 at 08:30

The Updated Income Tax Return (ITR-U) is a recent provision introduced under Section 139(8A) of the Income Tax Act, 1961. This provision gives taxpayers an opportunity to correct errors or omissions in their previously filed returns, even after the prescribed deadlines have passed.



The Role of Accounting in Business Decision Making

  CA Jaydeep Babubhai Vadher    03 March 2025 at 08:30

This article delves into the critical role of accounting in decision-making, explaining its fundamental principles and its direct impact on businesses.



The Role of CS in Tax Compliance: A Case for Inclusion in the Income Tax Act, 2025

  Team IN Filings    03 March 2025 at 08:30

After the ICSI's multiple representations to the Income-Tax Bill Review Committee, the government is conducting a study to determine whether CS should be recognized as an Accountant.



Plotted development done for landlords under JDA and GST

  CA Roopa Nayakpro badge    01 March 2025 at 10:11

BackgroundFrom the inception of GST, there has been confusion with regards to GST applicability on the development and sale of plots.To give a background to thi..



Rule 86B of CGST Rules 2017

  CA Puspendra Jain    01 March 2025 at 08:38

The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash