Articles by CA Varun Gupta

FAST-DS 2026: Foreign Income and Foreign Asset Disclosure, Taxability & Schedule FA

Posted by CA Varun Gupta 19 August 2026 18 Views

FAST-DS 2026 offers eligible taxpayers a one-time opportunity to regularise specified undisclosed foreign assets and foreign income. Learn about Category A and B, eligibility, tax, fees, valuation, Schedule FA and filing requirement

Seafarer Salary Tax in India: NRI, 182-Day Rule, NRE

Posted by CA Varun Gupta 06 August 2026 674 Views

Understand seafarer salary taxability in India. Learn about NRI status, the 182-day rule, NRE accounts, and IFSC employers to ensure correct tax compliance.

Crypto Futures Tax India: Reduce Tax with Speculative Treatment

Posted by CA Varun Gupta 23 July 2026 560 Views

Understand crypto futures tax in India. Learn how treating perpetual contracts as speculative business can significantly reduce your tax liability.

Lower TDS Certificate for NRI Payments: Forms 128 & 129

Posted by CA Varun Gupta 04 July 2026 547 Views

Understand lower/nil TDS certificates for NRI payments. Learn about Form 128, Form 129, PAN requirements, procedures, and benefits to avoid excess tax deduction.

CBDT CS 04 Scrutiny: Trust Registration & ITR-7 Compliance

Posted by CA Varun Gupta 02 July 2026 238 Views

Understand CBDT CS 04 scrutiny guidelines for FY 2026-27. Ensure your trust's registration, 12AB renewal, and ITR-7 compliance are accurate to avoid issues.

NRI ITR Filing in India: Complete Guide on Taxable Income, TDS Refund, DTAA and NRO/NRE Accounts

Posted by CA Varun Gupta 27 June 2026 4580 Views

Understand NRI ITR filing, TDS refunds, PAN requirements, DTAA benefits, taxable income, bank account rules, deductions and common tax compliance issues in India.

F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward

Posted by CA Varun Gupta 26 June 2026 5531 Views

Learn how to report F&O, intraday and share market losses in ITR-3, calculate turnover, determine tax audit applicability, and carry forward losses correctly.

GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed

Posted by CA Varun Gupta 24 June 2026 1351 Views

Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.

Invoice Missing in GSTR-2B? Buyer's Guide to ITC

Posted by CA Varun Gupta 19 June 2026 1868 Views

Invoice not in GSTR-2B? Learn crucial steps for buyers to protect Input Tax Credit (ITC), including supplier follow-up and legal actions.

Tax Evasion: Shell Companies, Income Tax & GST Explained

Posted by CA Varun Gupta 18 June 2026 367 Views

Understand tax evasion via shell companies under Income Tax & GST. Learn about notices, penalties, and crucial precautions to protect your business.