Articles by CA Varun Gupta
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Section 12AB Renewal Guide: 10-Year Validity Framework Under Finance Act 2025
10 September 2025
655 Views
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?
08 September 2025
2107 Views
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
06 September 2025
881 Views
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
05 September 2025
916 Views
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
30 August 2025
1432 Views
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
29 August 2025
3185 Views
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
28 August 2025
6770 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
13 August 2025
2127 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
01 August 2025
5923 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
28 July 2025
8234 Views
This article analyses the legal framework, compliance requirements, and strategic roadmap for deductors/collectors and tax professionals to utilise this waiver facility effectively.
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