Articles by CA Varun Gupta

Section 12AB Renewal Guide: 10-Year Validity Framework Under Finance Act 2025

CA Varun Gupta 10 September 2025 at 08:36

Learn how charitable trusts can renew Section 12AB registration before Sept 30, 2025 and secure 10-year validity under Finance Act 2025.

PMS Fees and Capital Gains: Can You Claim Deduction Under Section 48?

CA Varun Gupta 08 September 2025 at 08:47

Can PMS fees be claimed as deduction under Section 48 while computing capital gains? Explore statutory law, ITAT rulings, SEBI PMS rules & filing tips.

56th GST Council Meeting Updates: Key GST Rate Changes Effective September 2025

CA Varun Gupta 06 September 2025 at 08:35

Discover key highlights of the 56th GST Council Meeting held in New Delhi. Effective from September 22, 2025, the latest GST rate changes bring exemptions, reductions, and structural reforms across food, healthcare, energy, automobiles and services.

GST Rate Changes on Passenger Bus Services: 56th GST Council Meeting

CA Varun Gupta 05 September 2025 at 08:50

From 22 September 2025, GST on passenger transport and motor vehicle rentals will follow a dual rate structure - 5% with restricted ITC or 18% with full ITC. Learn the revised rules, rate comparisons, and compliance guidelines from the 56th GST Council meeting

Treatment of Minor's Income and TDS Deduction: Clubbing Provisions, Refund Claims, and Demand Resolution under the Income Tax Act

CA Varun Gupta 30 August 2025 at 08:40

Learn how to handle TDS deducted in a minor’s PAN, clubbing of minor’s income under Section 64(1A), refund claims, rectification process, and compliance under the Income-tax Act, 1961.

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.