Articles by CA Varun Gupta

CBDT Clarification on PAN-Aadhaar Linking: Relief for Buyers & Sellers in Property Deals

Posted by CA Varun Gupta

28 August 2025 6666 Views

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

Posted by CA Varun Gupta

13 August 2025 2100 Views

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

Posted by CA Varun Gupta

01 August 2025 5912 Views

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

Posted by CA Varun Gupta

28 July 2025 8222 Views

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

Posted by CA Varun Gupta

25 July 2025 5144 Views

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

Posted by CA Varun Gupta

24 July 2025 9781 Views

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

Posted by CA Varun Gupta

17 July 2025 2308 Views

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)

Posted by CA Varun Gupta

10 July 2025 363 Views

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

Posted by CA Varun Gupta

30 June 2025 18621 Views

Income Tax Notice u/s 143(2) for AY 2024-25: Scrutiny Assessment, Faceless Procedure, Time Limits & Professional Help Explained

Tax Rules for Freelancers in FY 2025-26: ITR Filing, TDS and GST Compliance

Posted by CA Varun Gupta

20 June 2025 4980 Views

Discover essential Income Tax and GST compliance tips for freelancers in India for FY 2025-26. Learn about Section 44ADA, 44AD, TDS rules, ITR filing, and smart tax-saving strategies tailored for self-employed professionals.