CAclubindia Articles

Four Labour Codes. One Unified Future for India's Workforce

Gautam Bharthry 26 November 2025 at 06:22

A comprehensive overview of India's four new labour codes enforced from 21 November 2025, detailing major reforms in wages, industrial relations, social security and workplace safety.

Taxpayers Face Heat Over GSTR-3B Ineligible ITC Reporting: Circular 170 in Focus

Vivek Jalan 26 November 2025 at 06:21

A detailed analysis of GST implications arising from Circular No. 170/02/2022, highlighting state-wise SGST notices, ITC reversal and disclosure requirements, time-bar challenges u/s 16(4), rectification limits under Section 39(9), and the growing importance of accurate GSTR-3B reporting to avoid litigation and penalties.

TDS Refund For AY 2025-26: Latest Update

Mitali 25 November 2025 at 13:01

Wondering why your TDS refund is delayed? Discover key CBDT updates, refund processing status, and tips for faster refund release in 2025.

Anger Management: The Hidden Superpower of truly Successful Professionals, especially CAs - Part II

Raj Jaggi 25 November 2025 at 10:30

Discover how professionals can transform anger into clarity and strength through mindful pauses, conscious breathing, and emotional detachment. Part II of this series turns awareness into action, offering practical, science-backed methods to build calmness, resilience and compassionate leadership.

Is Your International Payment Taxable? A Practical Guide to Separating Business Profits from Royalty and Technical Fee

CA. Bhavik P. Chudasama 25 November 2025 at 10:21

A practical guide to distinguishing business profits, royalties, and technical fees in international payments. Understand how contracts, DTAA rules and Form 15CA/CB requirements shape taxability, compliance, and certification, complete with real examples and clarity on grey areas.

Darr ke Aage Jeet Hai: Dharmendra ji - The courageous heart behind the he-man smile: Part V

Raj Jaggi 25 November 2025 at 10:13

A heartfelt tribute to Dharmendra Ji, celebrating his inspiring journey from humble Punjabi roots to legendary stardom. This reflective piece honours his courage, simplicity, humour, poetic soul and timeless message - Darr Ke Aage Jeet Hai capturing how his light continues to shine beyond his lifetime.

The Income Tax Act, 2025: A Modern Framework for a New Era

CA.Sangam Aggarwal 25 November 2025 at 06:17

The Income Tax Act, 2025 modernises India’s tax law with simplified structure, clearer definitions, digital reforms, and streamlined compliance effective from 1 April 2026.

Digitalization of Capital Gains Account Scheme (CGAS)

CA Umesh Sharma 25 November 2025 at 06:17

Updated in 2025, the Capital Gains Account Scheme now offers digital deposits, more authorized banks, online closures, and clearer rules for LTCG exemptions.

Tax Offences Under the New Income Tax Act 2025: How They Compare With the 1961 Act

Vivek Jalan 25 November 2025 at 06:17

A detailed comparison of key prosecution offences under the Income Tax Act, 1961 and the new Income Tax Act, 2025, including sections on wilful tax evasion, failure to file returns, and non-payment of TDS/TCS.

Bank Account Frozen by GST Department: How to Respond?

Poojitha Raam Vinay 24 November 2025 at 16:50

Learn how provisional attachment under Rule 159 read with Section 83 of the CGST Act works, why GST officers freeze bank accounts, common triggers, how to check DRC-22 orders, and the complete step-by-step process to file objections (DRC-22A) and get your bank account unfrozen quickly.