CAclubindia Articles
Income Tax Refund Delay: Common Reasons and Solutions
Income tax refund delay may occurs due to various factors. Check out the steps in this article to take when your income tax refund is stuck.
When Observation Is Not Enough: Transition from Inspection to Search and Seizure (Part II)
20 December 2025
169 Views
A detailed guide to GST search and seizure under Section 67(2), covering legal safeguards, procedural discipline, and key court rulings.
ITC Reversal on Unsold Stock after 22 Sep 2025: With Example
ITC Reversal under GST - Know how to reverse ITC after new GST rate from September 2025. With practical advice and examples inside.
Revised NPS Rules: 10 Key Changes You Must Know About NPS Accumulation, Growth and Withdrawals
20 December 2025
473 Views
Revised NPS Rules explained in simple terms. Know changes in contribution limits, equity exposure, tax benefits, withdrawals and retirement planning impact.
What are the Advantages of LLP Registration for Small Businesses in India?
Explore the key benefits of LLP registration in India, including limited liability protection, tax efficiency, flexible management, low compliance and easy registration, ideal for startups and small businesses.
The Multi-Lender Paradigm Decoding RBI's Co-Lending Directions, 2025 for Multi-Lender Platforms
RBI Co-Lending Directions 2025 reshape India's multi-lender digital lending ecosystem, mandating real-time compliance, transparency, data integrity, and advanced platform governance.
Is TDS required on stipend paid to apprentices under the Apprenticeship Act?
19 December 2025
1223 Views
Understand the tax and legal treatment of apprentices and stipends under the Apprenticeship Act and Income-tax Act, explained in simple language with practical insights.
Return 100% Refund With Up To 70% Penalty If Notice Received
CPC processed your ITR? Refund isn’t final. Wrong claims can be recovered - file it early and reduce extra tax to 25%-70%.
Budget 2026 wishlist highlights 5 major policy moves to balance discipline and drive consumer demand
19 December 2025
201 Views
Budget 2026 wishlist explained: fiscal consolidation without pain, middle-class tax relief, higher consumption, job creation, MSME support, infrastructure push and sustainable growth that impacts everyday life.
Six-Year Time Limit for Refund Applies Only to Tax Paid, Not to Payments on Exempt Income
Guided by Article 265 of the Constitution and the Gujarat High Court ruling in Lt. Col. Nikhil Subodh Gajjar (2025), this analysis explains why the six-year limitation under CBDT Circular No. 9/2015 may not apply where no tax was legally payable, with implications for exempt incomes, trusts, and non-profit organisations.
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