CAclubindia Articles
Updated Return (ITR-U) u/s 139(8A) - A Comprehensive Guide
ITR-U was introduced in the Union Budget 2022 u/s 139(8A) of the Income Tax Act, 1961. This provision allows taxpayers to correct errors, declare undisclosed income, and file returns if missed earlier, even after the belated and revised return deadlines.
Save Tax on Equities with Tax Harvesting
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
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))
07 March 2025
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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?
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%
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
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
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
Here's a step-by-step process to help you register your brand online.
Tax Saving Strategies for Taxpayers in this March!
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!
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