Articles by CA Varun Gupta

Carry Forward Share Trading Losses AY 2025-26: Guide

Posted by CA Varun Gupta 13 August 2025 2155 Views

Learn how to carry forward share trading losses for AY 2025-26. Understand rules for intraday, F&O, and delivery trades. File correctly to save tax.

Invalid ITRs AY 2023-24: CBDT Circular 10/2025 Relief

Posted by CA Varun Gupta 01 August 2025 5929 Views

CBDT Circular 10/2025 offers relief for invalid ITRs filed for AY 2023-24. Learn how to get your return processed and claim refunds.

CBDT Interest Waiver: Relief for TDS/TCS Technical Glitches

Posted by CA Varun Gupta 28 July 2025 8245 Views

Claim interest waiver for TDS/TCS defaults caused by technical glitches. Learn eligibility, deadlines & how to apply under CBDT Circulars 5/2025 & 8/2025.

CBDT Circular 9/2025: PAN-Aadhaar Linking Relief for TDS/TCS Defaults Explained

Posted by CA Varun Gupta 25 July 2025 5267 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 ITR Processing Deadline

Posted by CA Varun Gupta 24 July 2025 9812 Views

CBDT Circular 07/2025 extends processing for condoned ITRs filed by 31 March 2024. Get your refund with interest by 31 March 2026. Learn more!

GST DIN: Legal Role, Compliance & Clarifications

Posted by CA Varun Gupta 17 July 2025 2373 Views

Understand the critical legal role of DIN under GST. Learn about CBIC circulars, compliance rules, and clarifications on DIN vs RFN.

Delhi GST: Mandatory Virtual Hearings for Natural Justice

Posted by CA Varun Gupta 10 July 2025 372 Views

Delhi GST mandates virtual personal hearings for fairness. Learn about protocols, compliance, and your right to be heard under Sections 75(4), 107(8), 126(3).

Section 143(2) Income Tax Notice for AY 2024-25: Scrutiny Assessment, Faceless Process & Deadlines Explained

Posted by CA Varun Gupta 30 June 2025 18888 Views

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

Freelancer Tax Rules FY 2025-26: ITR, TDS & GST

Posted by CA Varun Gupta 20 June 2025 5167 Views

Understand freelancer tax rules for FY 2025-26 in India. Learn about ITR filing, TDS, GST compliance, and choosing between old/new tax regimes. Get compliant!