CAclubindia Articles

Gujarat HC: Income Tax Dept Cannot Issue 148A Notices Solely on GST Dept Inputs

Posted by Vivek Jalan 27 November 2025 568 Views

High Courts warn the Income Tax Department against issuing 148A notices based solely on GST or Sales Tax Department data, stressing independent verification and inquiry.

Best Investment Banking Roles for Chartered Accountants Moving from Audit

Posted by CA Tushar Makkar 26 November 2025 3194 Views

A practical guide for CAs looking to shift from audit to investment banking - skills required, timing, resume strategy, modelling, networking, salaries and career paths.

Enhancing Tax Transparency on Foreign Assets & Income: A Concise Overview of CRS & FATCA

Posted by CA Jaydeep Babubhai Vadher 26 November 2025 149 Views

A clear guide to India's foreign asset reporting requirements under CRS and FATCA, explaining mandatory disclosures in Schedules FA, FSI and TR, key compliance rules, filing restrictions, currency conversion norms and penalties for non-reporting.

Four Labour Codes. One Unified Future for India's Workforce

Posted by Gautam Bharthry 26 November 2025 434 Views

A comprehensive overview of India's four new labour codes enforced from 21 November 2025, detailing major reforms in wages, industrial relations, social security and workplace safety.

Taxpayers Face Heat Over GSTR-3B Ineligible ITC Reporting: Circular 170 in Focus

Posted by Vivek Jalan 26 November 2025 6866 Views

A detailed analysis of GST implications arising from Circular No. 170/02/2022, highlighting state-wise SGST notices, ITC reversal and disclosure requirements, time-bar challenges u/s 16(4), rectification limits under Section 39(9), and the growing importance of accurate GSTR-3B reporting to avoid litigation and penalties.

TDS Refund For AY 2025-26: Latest Update

Posted by Mitali 25 November 2025 2882 Views

Wondering why your TDS refund is delayed? Discover key CBDT updates, refund processing status, and tips for faster refund release in 2025.

Anger Management: The Hidden Superpower of truly Successful Professionals, especially CAs - Part II

Posted by Raj Jaggi

25 November 2025 148 Views

Discover how professionals can transform anger into clarity and strength through mindful pauses, conscious breathing, and emotional detachment. Part II of this series turns awareness into action, offering practical, science-backed methods to build calmness, resilience and compassionate leadership.

Is Your International Payment Taxable? A Practical Guide to Separating Business Profits from Royalty and Technical Fee

Posted by CA. Bhavik P. Chudasama 25 November 2025 254 Views

A practical guide to distinguishing business profits, royalties, and technical fees in international payments. Understand how contracts, DTAA rules and Form 15CA/CB requirements shape taxability, compliance, and certification, complete with real examples and clarity on grey areas.

Darr ke Aage Jeet Hai: Dharmendra ji - The courageous heart behind the he-man smile: Part V

Posted by Raj Jaggi

25 November 2025 162 Views

A heartfelt tribute to Dharmendra Ji, celebrating his inspiring journey from humble Punjabi roots to legendary stardom. This reflective piece honours his courage, simplicity, humour, poetic soul and timeless message - Darr Ke Aage Jeet Hai capturing how his light continues to shine beyond his lifetime.

The Income Tax Act, 2025: A Modern Framework for a New Era

Posted by CA.Sangam Aggarwal 25 November 2025 1260 Views

The Income Tax Act, 2025 modernises India’s tax law with simplified structure, clearer definitions, digital reforms, and streamlined compliance effective from 1 April 2026.