CAclubindia Articles

Top Women Empowerment Schemes in India: Transforming Lives in 2025

Rashmi 10 March 2025 at 08:39

The Indian government has launched various schemes to empower women in education, employment, and financial independence. Now, let's explore some of the key women empowerment schemes in India.

Why Your Business Needs an Online Trademark Registration Service

Ishita Ramani 10 March 2025 at 08:36

In this article, we shall see why our business needs an online trademark registration service.

Updated Return (ITR-U) u/s 139(8A) - A Comprehensive Guide

CA Daljinder Singh 10 March 2025 at 08:36

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

CA Rohit Sonar 08 March 2025 at 08:26

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

Affluence Advisory 08 March 2025 at 08:26

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))

CA Varun Gupta 07 March 2025 at 08:44

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?

Ishita Ramani 07 March 2025 at 08:39

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%

CA Harshali Salvi 06 March 2025 at 08:34

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

Affluence Advisory 06 March 2025 at 08:34

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.