CAclubindia Articles

Enabling ITR Rectification on the portal for the AY 2020-21

CA Sapna Ghelani 30 January 2021 at 11:39

A rectification request under section 154(1) of the Income Tax Act,1961 is allowed by the Income Tax Department for correcting mistakes when there is a mistake in your Income Tax Return.Rectification can be filled if any error of fact or an arithmetic mistake is made.

CA Final Result September 2025 - Pass Percentage, Toppers and Marksheet

CCI Team 30 January 2021 at 10:18

The Institute of Chartered Accountants of India (ICAI) has officially declared the much-awaited results for the CA Final September 2025 exams today, i.e. 3rd Nov 2025.

RBIs directions on Auto re-designation of banking accounts into Senior Citizen Account

Shivaprasad Laxman Chhatre 30 January 2021 at 09:56

Please peruse below the text of an important and relevant portion of a simple query, supported with a clear example, I posed to DBR (RBI). The circular below was issued by RBI following the policy statement of Governor RBI in Oct 2017

TDS Under Goods and Services Tax

Shubham Kishanpuria 30 January 2021 at 09:56

We all are familiar with the word TDS (Tax Deducted at Source) in relation to Direct Tax, but few people are aware that similar term exists in Indirect Tax also.

Union Budget 2021 | Direct Tax and GST Expectations

CCI Team 29 January 2021 at 09:55

In this article, we will be discussing some of the Direct Tax and GST Expectations that the taxpayers have from the Union Budget 2021.

Procedure Of GST Registration By Insolvency Professional & Related Queries

Shweta 28 January 2021 at 17:30

The government recently brought Circular No. 134/04/2020 & 138/08/2020 and in doing so introduced some clarifications concerning the Procedure Of GST Registration By Insolvency Professional.

All you need to know about QRMP Scheme

CA Amit Harkhani 28 January 2021 at 16:39

Discussing the Eligibility, Exercising Option, Details of Outward Supplies, Payment of Tax, GSTR-3B Filing and Applicability of interest and late fee w.r.t the QRMP Scheme.

OPC Annual Filing & AGM Provisions

CS Lalit Rajput 28 January 2021 at 09:51

The article deals with Annual Filing & AGM Provisions (including 2020 extension clarification) for a One Person Company u/s 2(62) of the Companies Act 2013.

Union Budget 2021 | How is the Union Budget Prepared?

CCI Team 28 January 2021 at 09:49

While the Budget presentation is a one-day affair, months of preparation go behind it. In this article, we will take a complete look at how the budget documents are actually prepared.