CAclubindia Articles

EPFO 2025 Withdrawal Rules: Major Changes

Chaitra Seetharam 10 November 2025 at 11:05

Starting in 2025, the EPFO has simplified its withdrawal rules reducing 13 provisions to 3 categories: Essential, Housing and Special Circumstances. Members can now withdraw up to 100% of their EPF balance while retaining a minimum 25% for retirement.

Why Legal Compliance Matters Most After LLP Registration?

LaxmiKant Palla 10 November 2025 at 06:34

Registering an LLP is just the beginning, staying legally compliant is what truly safeguards your business. Learn why post-incorporation compliance matters, how it protects your LLP from penalties, preserves limited liability, builds credibility and ensures long-term growth through timely filings and proper documentation.

Yeh Dosti, Yeh Himmat, Yeh Zindagi - Lessons From Unforgettable Movie Sholay for Everyday Life: Part I

Raj Jaggi 10 November 2025 at 06:34

Discover how motivation shapes our thoughts, actions, and relationships through timeless lessons from Sholay (1975). This reflective piece connects cinema with life exploring how Jai and Veeru embody courage, humour, loyalty and positivity.

MCA's Extension on Annual Filings: A Digital Compliance Lifeline for FY 2024-25

CA Prabhakar Gupta 10 November 2025 at 06:34

The Ministry of Corporate Affairs (MCA) has issued General Circular No. 06/2025, granting a fee waiver and extending the deadline for filing annual returns and financial statements for FY 2024-25 to December 31, 2025.

Picture Abhi Baaki Hai, Mere Dost: The Journey Of Rising Again - Part 3

Raj Jaggi 08 November 2025 at 15:34

"This Result Is Not Your Destination - Your Journey Continues" is a heartfelt continuation of the CA motivation series that guides students beyond exam results toward resilience, discipline and self-belief. Through real-life stories of Virat Kohli, Karun Nair, and the Indian Women's Cricket Team, it highlights that setbacks are pauses, not endings.

FAQs on the Applicability of Tax Audit under the Income Tax Act, 1961

CA Prabhakar Gupta 08 November 2025 at 06:53

Understand everything about Tax Audit under Section 44AB of the Income Tax Act, 1961, from applicability limits and exemptions to penalties for non-compliance.

Common Mistakes to Avoid When Using a Virtual Office for GST Registration

LaxmiKant Palla 08 November 2025 at 06:31

Setting up a virtual office for GST registration can save cost and add credibility to your business but mistakes in address, documents, or provider choice can lead to rejection or penalties.

Picture abhi baaki hai, Mere Dost: The journey of rising again - Part 2

Raj Jaggi 07 November 2025 at 09:45

In this inspiring Part II of CA Raj Jaggi's series for CA students, the focus shifts from motivation to method - guiding students on how to plan studies effectively, build focus, apply the 50:10 formula and treat books as companions rather than burdens.

Why Form 16 Alone Isn't Enough While Filing Your ITR

AISHWARYA PAWAR 07 November 2025 at 06:33

Form 16 helps salaried individuals file their ITR, but it doesn’t show your complete income picture. Learn what Form 16 includes, what it misses, and why cross-checking with Form 26AS, AIS, and bank records is crucial for accurate tax filing.

SC Ruling: ITC Cannot Be Denied When Seller's Registration Is Cancelled After Sale

CA.Sangam Aggarwal 07 November 2025 at 06:33

The Supreme Court in Commissioner of Trade and Tax, Delhi v. M/s Shanti Kiran India (P) Ltd. (2025) upheld that bona fide purchasers cannot be denied Input Tax Credit (ITC) under the DVAT Act merely because the selling dealer failed to deposit tax.