CAclubindia Articles

Bank Account Frozen by GST Department: How to Respond?

24 November 2025 1716 Views

Learn how provisional attachment under Rule 159 read with Section 83 of the CGST Act works, why GST officers freeze bank accounts, common triggers, how to check DRC-22 orders, and the complete step-by-step process to file objections (DRC-22A) and get your bank account unfrozen quickly.

No Advance Tax for Pensioners FY 2025-26 | Senior Citizen Tax

Posted by Poojitha Raam Vinay

24 November 2025 1367 Views

Resident pensioners aged 60+ with no business income are exempt from advance tax in FY 2025-26. Learn if you qualify and how to pay tax.

Elderly Woman Takes Tax Office to High Court Over Missed ITR

Posted by Mitali 24 November 2025 2495 Views

Discover how an 82-year-old woman with health issues successfully challenged the Income Tax Department at the Gujarat High Court for a missed ITR filing.

STCG Blocking Section 87A Rebate? What You Need to Know

Posted by Chaitra Seetharam 24 November 2025 1767 Views

Confused about Section 87A rebates and Short-Term Capital Gains (STCG)? Discover how STCG might affect your tax rebate and learn your rights.

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Posted by Raj Jaggi 24 November 2025 1023 Views

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.

Indian Remittance Shift: Education Financing Beats TCS Crunch

Posted by Affluence Advisory 24 November 2025 367 Views

Discover why Indian education remittances surged in July 2025 despite overall LRS declines due to new TCS rules. Learn about tax strategies.

How to Fix AIS Mismatch While Filing Your Income Tax Return: Simple Guide (AY 2025-26)

Posted by Karthik Annaram 24 November 2025 998 Views

Facing AIS mismatch while filing ITR? Learn the common causes, how to fix errors using AIS feedback, and when to revise your return to avoid tax notices.

Contest Disproportionate Customs Fines & Penalties

Posted by Vivek Jalan 24 November 2025 130 Views

Learn how to contest disproportionate Customs fines and penalties. Understand key sections and legal precedents for a successful appeal.

Tax Audit Limit: Know When Your Business Needs One

Posted by Chaitra Seetharam 24 November 2025 16 Views

Understand the tax audit limit for businesses and professionals under Section 44AB. Discover turnover thresholds and filing requirements to avoid penalties.