Articles by CA Varun Gupta
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CBDT Circular 9/2025: PAN-Aadhaar Linking Relief for TDS/TCS Defaults Explained
25 July 2025
5229 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
24 July 2025
9804 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
17 July 2025
2355 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)
10 July 2025
367 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
30 June 2025
18843 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
20 June 2025
5105 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.
GST Compliance for Freelancers in India: Common Mistakes and How to Avoid Them
17 June 2025
1591 Views
This article highlights the most common compliance mistakes made by Indian freelancers under the GST law and provides clear guidance on how to ensure lawful compliance.
LUT under GST for Export of Services - Complete Guide to Zero-Rated Supply Compliance, Rule 96A Conditions & RFD-11 Filing
16 June 2025
2202 Views
This article provides a comprehensive overview of "Export of Services" under the GST regime, with a focus on the legal definition, compliance requirements, and the mechanism of filing Letter of Undertaking (LUT) for exporting without payment of IGST.
Section 271(1)(c) Penalty Disputes: Key Legal Analysis and Case Law
11 June 2025
1421 Views
This article highlights the legal necessity of such specification and the significant consequences that follow from its omission, drawing from both established judicial precedent and practical experience before appellate authorities.
Penalty Proceedings Must Be Deferred During Pendency of Quantum Appeal: Legal Framework and Judicial Guidance
06 June 2025
1306 Views
Understand why penalty proceedings under income tax law should be kept in abeyance when the quantum addition is under appeal. Learn legal precedents, practical guidance, and taxpayer rights.
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