CAclubindia Articles


Save Tax on Equities with Tax Harvesting

  CA Rohit Sonar    08 March 2025 at 08:26

With the new Income Tax Act maintaining the existing set-off and carry-forward provisions, tax harvesting will continue to be a viable strategy for optimizing tax liability on capital gains.



Foreign Contribution Regulation Amendment Rules 2024: Key Changes & Impact

  Affluence Advisory    08 March 2025 at 08:26

This article explores the key highlights of the amended rules, comparing them with the earlier provisions to understand their impact on regulated entities.



Comparison of ITR-U (Section 139(8A)) and Condonation of Delay of ITR (Section 119(2)(b))

  CA Varun Gupta    07 March 2025 at 08:44

The Income Tax Act, 1961, provides different mechanisms for taxpayers to address missed deadlines for filing Income Tax Returns (ITR).



Why Online Trademark Lookup is Essential Before Business Registration?

  Ishita Ramanipro badge    07 March 2025 at 08:39

This article briefs about why Online Trademark Lookup is important before Business Registration.



TDS on Rent Under Section 194-IB: Understanding the Transition from 5% to 2%

  CA Harshali Salvi    06 March 2025 at 08:34

The Union Budget 2024 reduced the TDS rate on rent payments under Section 194-IB from 5% to 2%, effective October 1, 2024.



Regulatory Compliance for Wholly Owned Subsidiaries (WOS) of Foreign Companies in India

  Affluence Advisory    06 March 2025 at 08:34

Wholly Owned Subsidiaries (WOS) provide an effective means for foreign entities to establish their operations in India. A WOS is a company where the entire share capital is held by a foreign parent company, allowing for complete control over the Indian operations.



Types of GST Registration in India

  CA Daljinder Singh    05 March 2025 at 08:28

Understanding the different types of GST registration is crucial for businesses to comply with tax regulations and benefit from various schemes.



Step-by-Step Guide to Online Brand Registration in India

  Ishita Ramanipro badge    05 March 2025 at 08:28

Here's a step-by-step process to help you register your brand online.



Tax Saving Strategies for Taxpayers in this March!

  CA Umesh Sharmapro badge    04 March 2025 at 08:34

Discover expert tax-saving tips as Krishna guides Arjuna through deductions, exemptions, and strategies under the new and old tax regimes. Maximize savings and minimize tax liability with smart financial planning!



Addressing the Lapses in Section 186(2) of the Companies Act, 2013

  Kotte Murali Krishna    04 March 2025 at 08:33

I want to discuss a crucial issue that has been significantly contributing to the rise of defaulted companies, particularly among listed companies. This issue stems from certain lapses in Section 186(2) of the Companies Act, 2013, which governs loans and investments made by companies.