CAclubindia Articles

ROC Compliance for Startups and Private Limited Companies in India

Certification bay 05 July 2025 at 08:31

This article provides a detailed overview of the key ROC (Registrar of Companies) compliance obligations applicable to startups and private companies in India, common compliance pitfalls, and the legal consequences of non-compliance.

Section 143 of the Income Tax Act

Jatin Pal 05 July 2025 at 08:27

Learn about the four major types of income-tax assessments under the Income-tax Act - Section 143(1) summary assessment, Section 143(3) scrutiny assessment, Section 144 best judgment assessment, and Section 147 income escaping assessment.

IGST Refund not received? Risky Exporter Alert by DGARM Could Be the Reason!

CA Sachin M Jain 04 July 2025 at 09:35

Chintamani's IGST refund is stuck! CA Sachin explains how 'Risky Exporter' alerts by DGARM impact genuine exporters & how to resolve refund delays.

All About the Taxation of a Partnership Firm

CA.Sangam Aggarwal 04 July 2025 at 08:31

This article provides a comprehensive guide to the taxation of partnership firms, covering everything from the basics of firm-level taxation to the treatment of partner remuneration, capital contributions, and taxability upon retirement or reconstitution.

Start-up Founders Allowed to Retain Share-Based Benefits: What's Permitted and What's Not

Affluence Advisory 04 July 2025 at 08:31

Learn what share-based benefits startup founders can retain under the latest tax and compliance rules. Know what's permitted and what's restricted for ESOPs and other incentives

Mangoes, Misinterpretations & the Law: Gujarat HC serves a tangy verdict on GST!

CA Saurabh Jadhav 03 July 2025 at 08:38

The Gujarat High Court has ruled that "mango pulp" is taxable at 12% GST, not 5% as claimed by the supplier.

Gulzar's Poetic Wisdom: A Source of Inspiration for CA Professionals

Raj Jaggi 02 July 2025 at 11:21

Explore timeless lessons for CA professionals from Gulzar's songs and poems on resilience, empathy, observation and purpose-driven success.

Key information about Dispute Resolution Commission

Jatin Pal 02 July 2025 at 10:11

DRC focus mainly on small and medium taxpayers to resolve their tax disputes in a faceless, efficient, and taxpayer-friendly manner. DRC functions under Ministry of Finance, Government of India. 18 DRCs correspond exactly to the 18 Pr. CCIT regions

Understanding Income Tax in India: A Simplified Guide for Every Taxpayer

Growthlink Tax Filings 02 July 2025 at 08:33

This article will walk you through the basics of Income Tax in India, important terms, tax slabs, filing deadlines, and tips for smooth compliance.

Maharashtra Cricket Association vs Income Tax Dept: ITAT Orders Fresh Review

CA Saurabh Jadhav 02 July 2025 at 08:30

Pune ITAT has set aside the exemption granted to the Maharashtra Cricket Association (MCA) under Sections 11 & 12 for AY 2010-11, and remanded the matter for fresh adjudication in light of the Supreme Court's AUDA judgment.