CAclubindia Articles

The Role of Accounting in Business Decision Making

CA Jaydeep Babubhai Vadher 03 March 2025 at 08:30

This article delves into the critical role of accounting in decision-making, explaining its fundamental principles and its direct impact on businesses.

The Role of CS in Tax Compliance: A Case for Inclusion in the Income Tax Act, 2025

Team IN Filings 03 March 2025 at 08:30

After the ICSI's multiple representations to the Income-Tax Bill Review Committee, the government is conducting a study to determine whether CS should be recognized as an Accountant.

Plotted development done for landlords under JDA and GST

CA Roopa Nayak 01 March 2025 at 10:11

BackgroundFrom the inception of GST, there has been confusion with regards to GST applicability on the development and sale of plots.To give a background to thi..

Rule 86B of CGST Rules 2017

CA Puspendra Jain 01 March 2025 at 08:38

The implementation of Rule 86B within India's Goods and Services Tax (GST) framework, which aims to curtail fraudulent input tax credit (ITC) claims by necessitating certain taxpayers to remit 1% of their output tax liability in cash

Importance of Annual Return Filing for Pvt. Ltd Companies in India

Ishita Ramani 01 March 2025 at 08:34

This article describes the meaning, documents, and importance of Annual Return Filing for Pvt. Ltd Companies operating in India.

Comprehensive Guide to Section 140B: Taxation of Updated Returns Under the Income Tax Act

CA Jaydeep Babubhai Vadher 01 March 2025 at 08:34

Section 140B governs the tax payment mechanism when an assessee furnishes an updated return under Section 139(8A).

Monthly Remuneration to Non-Executive Directors, permissible?

Affluence Advisory 28 February 2025 at 08:28

Let's find out whether it is permissible for a company to pay monthly remuneration to its NED?

TDS on Salaries (FY 2024-25): New Rules Under Section 192 Explained

CA Jaydeep Babubhai Vadher 28 February 2025 at 08:28

Income-Tax Deduction from Salaries during the Financial Year 2024-25 under Section 192 of the Income-Tax Act, 1961

Strike Off Pvt. Ltd Company: Step-by-Step Guide for Business Owners

Ishita Ramani 28 February 2025 at 08:28

This article shall discover the striking-off process for a Private Limited Company.

Missed Filing GSTR-9 or GSTR-9C for the Financial Years 2017 to 2023

CA Varun Gupta 27 February 2025 at 08:40

As per Notification No. 8/2025, the CBIC is offering a waiver of late fees for delayed GSTR-9C filings, provided the forms are submitted by March 31, 2025.