CAclubindia Articles

Capital Gains Tax: Key Exemptions and How to Claim Them

Shivani 01 May 2025 at 16:36

This article explores the key exemptions detailed in a document from the Income Tax Department, covering eligibility, qualifying assets, and investment requirements for each section.

Non-Taxability of Lorry Hire Income Under GST

Rajagopal K 01 May 2025 at 08:40

This article clarifies the non-taxability of lorry hire income under GST, backed by relevant legal provisions, notifications, and case law.

Income Tax Return Forms ITR-1 and ITR-4 for AY 2025-26: Key Changes and Eligibility

Rashmi 01 May 2025 at 08:33

CBDT has officially notified the updated ITR-1 (Sahaj) and ITR-4 (Sugam) forms for Assessment Year 2025-26 (Financial Year 2024-25), effective from April 29, 2025

Latest Updates in the Online 12A Registration Process by the Income Tax Department

Ishita Ramani 01 May 2025 at 08:33

The Income Tax Department has delivered extensive updates and changes on the Online 12A Registration Process. This article shall deal with the same for your brief reference and understanding.

Sections 68 to 69A: How the Tax Department Deals with Undisclosed Income

CA Shiwali Dagar 30 April 2025 at 08:49

Cash Credits and Related Provisions under the Income Tax Act, 1961

Mistakenly Paid 5% TDS Instead of 2%? Here's How to Claim a Refund via TRACES

CA.Sangam Aggarwal 30 April 2025 at 08:40

This step-by-step guide walks you through the complete process of claiming a refund for excess TDS deducted on rent via Form 26QC on the TRACES portal, ensuring compliance and timely recovery of overpaid taxes.

How to Correct Mistakes in Your LLP Annual Return Filing?

Ishita Ramani 30 April 2025 at 08:34

In this article, we shall help you understand how to correct errors for your LLP Annual Return Filing.

Avoiding Wrongful Refund Claims: Essential Tips for Tax Filers

Mitali 29 April 2025 at 12:59

Are you making the right claim of refunds in your Income Tax Return - Here are the key points which you are required to know before filing your Income Tax Return!

Waiver of Right to Receive Dividend under the Companies Act, 2013

CS Divesh Goyal 29 April 2025 at 09:47

This article provides a comprehensive legal overview of the concept of dividend waiver, its treatment under Indian corporate jurisprudence, procedural mechanism, implications, and judicial precedents

Export Incentive SCNs under FTDR Act: Validity Checks, Responses and Legal Remedies

Gaurav Arya 29 April 2025 at 08:38

Show Cause Notices (SCNs) are being issued for recovery of duty credit scrips under SEIS/MEIS. Learn how to assess their validity, key legal defenses, and response strategies under the FTDR Act, 1992. Stay informed on jurisdiction, limitation periods, and legal remedies.