CAclubindia Articles

100% Refund का जमाना गया: CBDT ने ITR Processing रोक दी है?

Mitali 03 December 2025 at 17:39

The Income Tax Department has introduced stricter AI-based scrutiny for FY 2024-25, delaying or stopping ITR processing where high refunds or mismatches are detected.

How A Freelancer Can Apply for Section 197 for Lower TDS?

Mitali 03 December 2025 at 14:22

Learn how Section 197 allows taxpayers, including freelancers, residents and non-residents, to apply for a nil or lower TDS certificate by filing Form 13 online on TRACES.

Global Capability Centres: Shaping New Growth Story of India

Shailesh Prajapati 03 December 2025 at 10:22

Discover how Global Capability Centers (GCCs) in India have evolved from cost-saving units to strategic hubs driving innovation, R&D, digital transformation, and economic growth. Learn about their key functions, impact on employment, emerging destinations, and the opportunities and challenges they create for Indian MSMEs.

Salary Sambhali, Ab Badhao: Part III - The Journey From Security To Prosperity

Raj Jaggi 03 December 2025 at 10:17

A heartwarming financial journey as Raj guides his team from salary stress to smart saving, mindful investing, and true prosperity through habits, clarity, and discipline.

AI vs Chartered Accountants: How can you use AI to stay relevant in the AI era?

workspacetool.com m 03 December 2025 at 06:43

Discover how AI is transforming accounting without replacing Chartered Accountants. This in-depth guide explains the real role of AI in finance, taxation, audit, and advisory work - its advantages, limitations, impact on jobs and how CAs can collaborate with AI to stay future-ready.

Common Mistakes in Filing Company Annual Returns

Kapil kumar 03 December 2025 at 06:43

Learn the most common mistakes Pvt Ltd companies make while filing annual returns and how to avoid penalties, delays, and ROC notices.

Inverted Duty Structure: How It Impacts Working Capital and Refund Delays?

Chaitra Seetharam 02 December 2025 at 11:09

Understand how the inverted duty structure (IDS) under GST leads to accumulated ITC, refund delays, and working capital blockages for businesses. Learn the refund mechanism under Rule 89(5), required documents for RFD-01, recent policy reforms, and key situations where IDS refunds are restricted or denied.

GST Litigation: Top Issues Leading to Appeals and Court Cases

Chaitra Seetharam 02 December 2025 at 10:54

GST litigation in India continues to rise due to disputes over ITC denial, misclassification, return mismatches, tax demands, refunds, e-way bill lapses, and procedural lapses by authorities. With aggressive enforcement, inconsistent state interpretations, tribunal delays, and evolving compliance issues, taxpayers increasingly seek relief through High Courts and the Supreme Court.

How Can You Correct Mistakes in an Already Filed Income Tax Return?

Abhishek Verma 02 December 2025 at 06:46

Discover how Indian taxpayers can easily correct mistakes in their ITR, whether it's missing income, wrong TDS details, skipped deductions or personal information errors. Learn when a return can be revised, how to fix discrepancies using Form 26AS/AIS, and the right time to file a revised, updated or rectification return to avoid notices and ensure smooth refunds.