CAclubindia Articles

Set Off And Carry Forward Of Losses

20 September 2025 6 Views

This article explains how taxpayers can offset current year losses against income from other sources & carry forward losses to future years.

Yes Correct: No Late Fee Applies If You File ITR After Due Date

Posted by Mitali 19 September 2025 22439 Views

File or revise your ITR by 31 Dec 2025. Know the deadlines, late fee rules, and compliance tips to avoid penalties.

What Happens If You Choose the Old Tax Regime in FY 2025-26?

Posted by Pranab Banerjee

19 September 2025 585 Views

Confused between Old vs New Tax Regime for FY 2025-26? Explore tax slabs, deductions, exemptions, pros & cons and step-by-step guidance to decide if the Old Tax Regime helps you save more.

Active Recall vs Passive Reading: What Works for CA Exams

Posted by Nikkitha K J 19 September 2025 130 Views

Struggling to recall formulas or standards before CA exams? Learn how active recall, spaced repetition (2-7-30 rule), and smart techniques can boost memory, reduce exam anxiety and improve answer writing skills.

ICAI Calls for Section 234C Interest Waiver Due to Portal Errors

Posted by Mitali 18 September 2025 1216 Views

The ICAI has made a request to the tax department saying that no interest u/s 234C shall be imposed as many taxpayers on 15th September 2025 could not pay their...

Goods and Services Now Attract Lower Taxes and What Still Don't

Posted by Srinidhi S 18 September 2025 298 Views

India's GST undergoes major rationalisation from September 22, 2025, with 12% & 28% slabs removed and a new 40% rate for luxury goods. Key exemptions, thresholds, and rates on essentials, apparel, footwear, services, exports and precious metals remain unchanged.

New GST on Sporting Event: Exemption for Low-Priced Tickets

Posted by Poojitha Raam Vinay

18 September 2025 891 Views

In a significant move, the Goods and Services Tax (GST) Council has restructured tax rates for sporting events in India, introducing a 40% GST slab for high-pro...

Tax on Savings Bank Interest: Complete Guide to Deductions Under Section 80TTA

Posted by Pranab Banerjee

18 September 2025 3466 Views

Learn how Section 80TTA of the Income Tax Act helps you save tax on savings account interest. Understand eligibility, deduction limit of ₹10,000, difference with Section 80TTB, and how to claim it under the old tax regime.

Re-lodgment of shares in physical form for transfer - An opportunity to physical shareholders

Posted by Affluence Advisory 18 September 2025 108 Views

SEBI's circular dated July 2, 2025, opens a final six-month window (July 7, 2025–January 6, 2026) for shareholders to re-lodge transfer requests of physical shares lodged before April 1, 2019, but rejected or unprocessed.