CAclubindia Articles

TDS Section 195: Software Payments to Non-Residents

Posted by CA Rakesh Ishi 27 December 2023 8592 Views

Understand TDS under Section 195 for payments to non-residents, especially software transactions. Learn implications from the Engineering Analysis Centre case.

Section 16 Tax Deductions Explained: Standard, Entertainment & Prof Tax

Posted by Pranab Banerjee 28 December 2023 3263 Views

Understand Section 16 deductions: Standard, Entertainment, and Professional Tax. Learn about eligibility, calculations, and limitations for FY 2023-24.

How to File ITR Form 5 in India: A Step-by-Step Guide

Posted by Ishita Ramani 27 December 2023 2185 Views

Learn how to file ITR Form 5 in India. Discover the process, required documents, and key steps to ensure accurate and timely submission for individuals, HUFs, and firms.

Category III AIFs & Mutual Fund Investments: SEBI Guidance

Posted by Affluence Advisory 27 December 2023 609 Views

Discover if Category III AIFs can permanently invest in mutual funds. SEBI clarifies rules for multi-asset portfolios and temporary investments.

GST Refund for Higher Input Tax: Your Rights Explained

Posted by Vivek Jalan 27 December 2023 3531 Views

Vendor charged higher GST? Learn if you can claim Input Tax Credit (ITC) or a refund under Section 54(3)(ii) of the CGST Act. Get the facts.

Unnotified GSTR-2 & ITC Reversal: Section 16(4) Analysis

Posted by Ayush 26 December 2023 4665 Views

Understand the impact of unnotified Form GSTR-2 on ITC reversal and Section 16(4) time limits. Learn how court rulings address GST portal issues and belated claims.

Revised GST Returns Possible From 2025

Posted by Shivani 26 December 2023 4030 Views

Discover how taxpayers could soon file revised GST returns from 2025, simplifying compliance and reducing disputes. Learn about the proposed changes and implementation timeline.

IPO for Shareholders: What You Need to Know

Posted by CA Aman Rajput 25 December 2023 1271 Views

Understand an IPO from a shareholder's perspective. Learn how promoters, investors, employees, and customers are affected by a company going public.

GST Geo-coding: Verify Your Business Address Accurately

Posted by Ishita Ramani 25 December 2023 1593 Views

Learn about GST geo-coding for address verification. Discover the benefits, procedure, and requirements to ensure accurate business location data and compliance.

CGST Act 2017: Penalty for Incorrect Invoices

Posted by CA Ruby Bansal 27 December 2023 8080 Views

Understand penalties under Section 122(1)(i) of the CGST Act, 2017 for issuing incorrect or fake invoices. Learn about the Rs. 20,000 penalty and how to respond.