CAclubindia Articles

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 8217 Views

This article analyses the legal framework, compliance requirements, and strategic roadmap for deductors/collectors and tax professionals to utilise this waiver facility effectively.

Section 54F Disqualification Due to Under-Construction Flats: A Legal and Practical Analysis

Posted by CA. Bhavik P. Chudasama 26 July 2025 5671 Views

This article addresses one such complex case involving multiple jointly owned residential properties and under-construction units, with specific focus on whether exemption under Section 54F can still be claimed.

Pvt Ltd Setup After July 14? Read This Before Appointing a Chartered Accountant

Posted by Mitali 26 July 2025 16749 Views

Pvt Ltd company compliance alert! CA appointment now needs ADT-1 filing within 15 days, with Rs. 300 challan from 14 July 2025.

Corporate Governance Requirements for NCD Listed Companies - Part B

Posted by Affluence Advisory 26 July 2025 95 Views

This section aims to bridge the gap between the regulatory provisions and their application in day-to-day corporate governance practices.

Finance Minister Urges Swift Disposal of Tax Disputes and Litigation Backlog

Posted by Mitali 25 July 2025 139 Views

FM Nirmala Sitharaman urges swift resolution of tax disputes, highlights timely execution over policy and praises CBDT’s streamlined tax bill reform.

Received Rs 5 Lakh in FY 24-25 from LIC Jeevan Labh: Do I Need To Pay Tax in AY 25-26?

Posted by Poojitha Raam Vinay

25 July 2025 1051 Views

Understand the taxability of LIC Jeevan Labh maturity benefits under Section 10(10D) of the Income Tax Act. Learn how the issue date, annual premium amount and recent Rs 5 lakh limit affect tax exemption.

Your Cash, Your ITR: Rules for Withdrawals and Deposits with Reconciliation Strategy

Posted by Mitali 25 July 2025 3028 Views

Learn how cash withdrawals impact your ITR and when disclosure is necessary to avoid income tax cases, with insights on AI scrutiny and compliance for various income types.

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

Posted by CA Varun Gupta

25 July 2025 5091 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

Key Statutory Compliance Areas to Cover in a Statutory Audit

Posted by Abhishek Musaddi 25 July 2025 5473 Views

Explore a comprehensive statutory audit checklist for India covering key laws, rules, and sector-specific regulations including Companies Act, GST, Income Tax & more.

Corporate Governance Requirements for NCD Listed Companies - Part A

Posted by Affluence Advisory 25 July 2025 96 Views

In this article, we’ll explore the key governance and compliance rules that apply specifically to NCD-listed companies. We’ll also look at how SEBI is tightening oversight in this area and what companies can do to stay compliant.