Articles by CA Varun Gupta
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Income Tax Filing 2025: New Business Codes for Intraday, F&O and Delivery-Based Trading
CA Varun Gupta
29 August 2025 at 08:26
Learn about the new Income Tax business codes for share trading - 21009 (Intraday), 21010 (F&O) and 21011 (Delivery-Based). Understand speculative vs non-speculative income, Section 44AD applicability, ITR-3 vs ITR-4 usage, audit rules under Section 44AB and loss carry-forward provisions for traders.
CBDT Clarification on PAN-Aadhaar Linking: Relief for Buyers & Sellers in Property Deals
CA Varun Gupta 28 August 2025 at 08:29
Understand how CBDT Circular 9/2025 fixes PAN-Aadhaar linking issues in property TDS under Section 194-IA, avoiding excess 20% deduction demands.
Carry Forward of Share Trading Losses AY 2025-26
CA Varun Gupta 13 August 2025 at 08:36
A complete professional guide to carrying forward and setting off share trading losses for AY 2025-26. Learn statutory provisions, ITR compliance rules, new business codes and real-world filing strategies for intraday, F&O and delivery-based trades.
CBDT Circular 10/2025: Relief for Invalid ITRs Filed for AY 2023-24
CA Varun Gupta 01 August 2025 at 08:34
CBDT Circular 10/2025 allows reprocessing of invalid ITRs filed till Mar 31, 2024, enabling refunds with interest, subject to PAN-Aadhaar linkage compliance.
CBDT Interest Waiver under Section 201(1A)(ii)/206C(7): Time-Bound Relief for TDS/TCS Defaults Due to Technical Glitches
CA Varun Gupta 28 July 2025 at 08:30
This article analyses the legal framework, compliance requirements, and strategic roadmap for deductors/collectors and tax professionals to utilise this waiver facility effectively.
CBDT Circular 9/2025: PAN-Aadhaar Linking Relief for TDS/TCS Defaults Explained
CA Varun Gupta 25 July 2025 at 08:36
This Circular aims to address a recurring grievance wherein system-generated demands were raised under Sections 200A and 206CB of the Income-tax Act, 1961, for short deduction or short collection of tax, even though the deductee's/collectee's PAN became operative shortly after the transaction
CBDT Circular 07/2025: Extended Deadline for Processing Condoned ITRs Where Refund Not Received
CA Varun Gupta 24 July 2025 at 08:40
This article focuses on a specific practical issue: what happens after condonation is granted and the return is filed?
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.
Mandatory Virtual Personal Hearings under Delhi, Natural Justice & Compliance under Sections 75(4), 107(8) and 126(3)
CA Varun Gupta 10 July 2025 at 08:29
1. Legislative Background and ObjectivesThe Delhi GST Department has recently taken a significant step forward in ensuring procedural fairness and digital compl..
Section 143(2) Income Tax Notice for AY 2024-25: Scrutiny Assessment, Faceless Process & Deadlines Explained
CA Varun Gupta 30 June 2025 at 08:41
Income Tax Notice u/s 143(2) for AY 2024-25: Scrutiny Assessment, Faceless Procedure, Time Limits & Professional Help Explained
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