CAclubindia Articles

When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)

Raj Jaggi 20 December 2025 at 18:22

A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.

Revised NPS Rules: 10 Key Changes You Must Know About NPS Accumulation, Growth and Withdrawals

Pranab Banerjee 20 December 2025 at 07:16

Revised NPS Rules explained in simple terms. Know changes in contribution limits, equity exposure, tax benefits, withdrawals and retirement planning impact.

What are the Advantages of LLP Registration for Small Businesses in India?

Kapil kumar 20 December 2025 at 07:16

Explore the key benefits of LLP registration in India, including limited liability protection, tax efficiency, flexible management, low compliance and easy registration, ideal for startups and small businesses.

The Multi-Lender Paradigm Decoding RBI's Co-Lending Directions, 2025 for Multi-Lender Platforms

Affluence Advisory 20 December 2025 at 07:16

RBI Co-Lending Directions 2025 reshape India's multi-lender digital lending ecosystem, mandating real-time compliance, transparency, data integrity, and advanced platform governance.

Is TDS required on stipend paid to apprentices under the Apprenticeship Act?

Raj Jaggi 19 December 2025 at 17:28

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

Mitali 19 December 2025 at 13:21

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

Pranab Banerjee 19 December 2025 at 07:02

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

Vivek Jalan 19 December 2025 at 07:02

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.

Why India Needs a Tokenization Law Now: Raghav Chadha's Pitch in Rajya Sabha

Mitali 18 December 2025 at 12:19

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

Poojitha Raam Vinay 18 December 2025 at 12:11

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.