CAclubindia Articles

Applicability of Section 269SS of the Income Tax Act, 1961 to Director's Current Account Transactions

Marimganti Tarun B.com,FCMA 17 December 2025 at 07:09

An expert analysis of Section 269SS explaining why cash infusions by directors into closely held companies, driven by business exigency or survival needs, are not “loans or deposits” and do not attract penalty under Section 271D, supported by key judicial precedents.

Benefits of Outsourcing Monthly Payroll Processing Services

Kapil kumar 17 December 2025 at 07:09

Outsourcing payroll helps businesses reduce errors, ensure compliance, protect employee data, cut costs, and improve efficiency, allowing HR teams to focus on growth while experts manage accurate, secure payroll processing.

Extended Final Date To File GSTR 9 For FY 2024-25

Ayush 16 December 2025 at 15:51

Latest update on GSTR-9 filing deadline. Find out if the government has announced any extensions.

GST Audit Checklist

CA Amit Harkhani 16 December 2025 at 09:39

Comprehensive GST self-audit checklist covering registration, outward and inward supplies, ITC eligibility, exports, RCM, job work, Rule 42/43 reversals, Rule 86B and payment compliance to reduce GST risks.

Self-Audit Under GST - When You Listen To Yourself

Raj Jaggi 16 December 2025 at 06:52

Explore the concept of self-audit under Section 44 of the CGST Act, how annual returns and reconciliation turn GST compliance into a journey of self-reflection, integrity, and voluntary discipline.

Relaxation in Small Company Criteria - A Boost for Small Businesses

CA Umesh Sharma 16 December 2025 at 06:52

MCA revises small company criteria from 1 December 2025, raising capital and turnover limits. Learn key changes, benefits, and compliance relief explained through a Krishna-Arjuna dialogue.

ESIC Registration Made Easy: 5 Simple Steps for Employers

Kapil kumar 16 December 2025 at 06:52

Ever thought about how to ensure your employees are protected if they fall ill or get injured at work? ESIC registration, or Employee State Insurance registrati..

Departmental Audit And Special Audit Under GST - When The Law Listens

Raj Jaggi 15 December 2025 at 17:43

Discover how GST law can be explained with simplicity and soul, inspired by Anand Bakshi's timeless lyrics. This article explores Departmental Audit and Special Audit under GST in a warm, relatable style that makes complex provisions feel human, meaningful, and easy to understand.

People Treating ITR as Refund ATM: Notices May Hit Filers Hard in 2025

Mitali 15 December 2025 at 13:19

Filing ITR only to claim inflated or wrong refunds can trigger Income Tax notices in 2025. Know how misuse of TDS refunds, AIS mismatches and excessive deductions lead to scrutiny, penalties and demands and how timely ITR revision can help avoid trouble.

Six Types Of Assessment Under GST - From Self-Belief To Summary Action

Raj Jaggi 15 December 2025 at 10:56

An author's reflective note on a GST article that humanises tax assessments, blending law with ethics, life lessons, and poetry to present GST compliance as a journey of trust, integrity, and personal growth rather than fear.