Articles by CA Varun Gupta

TDS on VDA Transfer: Form 141 Schedule D Explained

Posted by CA Varun Gupta 09 April 2026 114 Views

Understand TDS on Virtual Digital Assets (VDAs) like crypto & NFTs. Learn about Form 141 Schedule D, its requirements, and deadlines for compliance.

Adverse Income Tax Assessment? Remedies Explained

Posted by CA Varun Gupta 08 April 2026 366 Views

Received an adverse income tax assessment? Discover remedies under Sections 143(3), 147, 148, and more. Learn your options.

TDS on Property from 1st April 2026: Form 141 Replaces 26QB - Complete Guide

Posted by CA Varun Gupta 07 April 2026 41753 Views

Effective 1 April 2026, the TDS compliance framework for immovable property shifts from Form 26QB to Form No. 141, with Form 132 replacing Form 16B.

12AB and 80G Renewal Not Granted: Legal Remedies Where the Application Is Pending, Rejected or Filed Late

Posted by CA Varun Gupta 24 March 2026 941 Views

Understand what to do if Section 12AB registration or 80G approval is not renewed. Explore remedies for pending, rejected, or delayed applications, condonation options, appeal timelines, and practical steps to safeguard tax exemption and donor benefits.

TDS Demand Still Showing Due to Inoperative PAN? What to Do If No CBDT Relief Applies

Posted by CA Varun Gupta 23 March 2026 1143 Views

Understand how inoperative PAN due to non-linking with Aadhaar can trigger higher TDS/TCS demands under Sections 206AA/206CC. This detailed guide explains the complete CBDT framework, key circulars, relief conditions, and practical remedies including correction, rectification, grievance and appeal options for affected taxpayers.

Crypto Tax: Claim Loss Benefits on Futures & Options

Posted by CA Varun Gupta 21 March 2026 325 Views

Confused about crypto tax? Understand if your futures & options trades are VDA or speculative business to claim loss benefits and avoid 30% tax. Read now!

GST First Appeal Pre-Deposit: DRC-03A Explained

Posted by CA Varun Gupta 20 March 2026 2377 Views

Understand GST first appeal pre-deposit requirements. Learn why DRC-03 isn't enough and how DRC-03A fixes payment issues for your appeal.

Budget 2026 Buyback Tax: Capital Gains & Promoter Tax

Posted by CA Varun Gupta 19 March 2026 3137 Views

Understand Budget 2026's buyback tax changes: Capital Gains for shareholders, plus an additional tax for promoters. Learn the impact.

Budget 2026 Crypto Reporting: Penalties Explained

Posted by CA Varun Gupta 18 March 2026 220 Views

Understand Budget 2026 crypto reporting rules, including Section 509 obligations and new Section 446 penalties for reporting entities. Learn the impact on individual traders.