CAclubindia Articles
Is TDS required on stipend paid to apprentices under the Apprenticeship Act?
19 December 2025
1204 Views
Understand the tax and legal treatment of apprentices and stipends under the Apprenticeship Act and Income-tax Act, explained in simple language with practical insights.
Return 100% Refund With Up To 70% Penalty If Notice Received
CPC processed your ITR? Refund isn’t final. Wrong claims can be recovered - file it early and reduce extra tax to 25%-70%.
Budget 2026 wishlist highlights 5 major policy moves to balance discipline and drive consumer demand
19 December 2025
201 Views
Budget 2026 wishlist explained: fiscal consolidation without pain, middle-class tax relief, higher consumption, job creation, MSME support, infrastructure push and sustainable growth that impacts everyday life.
Six-Year Time Limit for Refund Applies Only to Tax Paid, Not to Payments on Exempt Income
Guided by Article 265 of the Constitution and the Gujarat High Court ruling in Lt. Col. Nikhil Subodh Gajjar (2025), this analysis explains why the six-year limitation under CBDT Circular No. 9/2015 may not apply where no tax was legally payable, with implications for exempt incomes, trusts, and non-profit organisations.
Section 16(4) of CGST Act: ITC Demand Order Rectification Now Enabled
Section 16(4) of CGST Act sets the time limit to claim input tax credit (ITC). Step-by-Step guide for taxpayers.
Why India Needs a Tokenization Law Now: Raghav Chadha's Pitch in Rajya Sabha
Indian MP Raghav Chadha proposes a Tokenization Bill in Rajya Sabha to enable fractional ownership of real-world assets like real estate and IP using blockchain, aiming to democratize investments, boost liquidity and reduce fraud for retail investors.
Last Chance To File FY 2024-25 ITR: Two Weeks to Beat the Tax Clock
18 December 2025
513 Views
Missed the ITR due date for FY 2024-25? File your belated ITR by 31 December 2025 to avoid penalties, interest, loss of carry-forward benefits and compliance issues.
Consolidated FAQs on GSTR-9 and GSTR-9C for FY 2024-25
GSTN releases consolidated FAQs on GSTR-9 & GSTR-9C for FY 2024-25, clarifying ITC reporting, auto-population, reversals, reclaims, late fees and new table changes.
Inspection under GST - When the Law Observes Before it Acts
18 December 2025
429 Views
From fear to clarity, understand GST inspection, search and seizure under Section 67, its purpose, safeguards, procedures and how knowledge replaces anxiety.
Why is Timely Invoice Payment Important for Cash Flow?
Cash flow issues start with delayed invoice payments, not low sales. Learn how timely invoicing and strong payment discipline keep Indian businesses stable and growing.
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