CAclubindia Articles

Critical Legal Role of DIN under GST: CBIC Circulars, Compliance Requirements & Clarification on DIN vs RFN

CA Varun Gupta 17 July 2025 at 08:39

This article provides a comprehensive and chronological analysis of the DIN framework-from its inception through Circular No. 122/41/2019-GST to the most recent clarification under Circular No. 249/06/2025-GST.

Women Now Make Up Over 30% of ICAI's Total Membership

Mitali 16 July 2025 at 13:29

As of April 2024, women constitute over 30.26% of the total member base of around 4.25 lakh.

Taxation of Lease Payment to Germany

Gaurav 16 July 2025 at 08:40

Explore the taxability of royalty income earned in India by a German company, DTAA implications and how to claim tax credit for TDS deducted under Section 195 of the Income Tax Act, 1961.

Respected When Needed, Targeted When Convenient - The CA's Dilemma

CA Digant Shah 16 July 2025 at 08:33

An appeal for dignity and unity as CAs face scrutiny -calling on ICAI to ensure protection, due process and institutional support for the fraternity

Name Change of a Private Limited Company in India

certifications bay 15 July 2025 at 08:35

Changing a company name in India? Learn the complete legal process under Companies Act, 2013 - Steps, forms (RUN, INC-24), penalties, compliance tips and post-approval updates.

Tax Benefits Under the Umbrella of Insurance Protection

CA Umesh Sharma 15 July 2025 at 08:27

Understand the tax benefits on life and health insurance premiums under Sections 80C & 80D of the Income Tax Act. Explore deductions, keyman insurance, and old vs. new tax regime explained through a fictional Arjuna-Krishna dialogue.

Registered Investment Advisor & Its Registration Requirements

Affluence Advisory 15 July 2025 at 08:27

In India, a Registered Investment Adviser (RIA) is an individual or firm registered with the Securities and Exchange Board of India (SEBI) to provide investment advice to clients in a regulated and transparent manner.

65 Year NRI Turns Resident with Rs 2 Crore Fixed Deposit: Will The FD Interest Be Taxed?

Poojitha Raam Vinay 14 July 2025 at 15:51

Turning 65 and returning to India? Learn how your Rs 2 crore NRE FD becomes taxable, senior citizen benefits, TDS rules and tax filing needs post-NRI status.

Whether Insurance Companies Are Making Profit By Rejecting Insurance Claims

FCS Deepak Pratap Singh 14 July 2025 at 10:20

Explore the importance of health insurance, key policy features, claim procedures, IRDAI guidelines and how to avoid rejections. Make informed choices for your family's health.

Form 26A: Relief for Deductors under Section 201- Detailed Guide with Case Laws & Interest Calculation

Shubham Tripathi 14 July 2025 at 08:40

Learn how Form 26A helps deductors avoid 'assessee-in-default' status under Section 201 of the Income Tax Act when TDS is not deducted but tax is paid by the deductee. Understand its legal basis, interest implications and key case laws.