CAclubindia Articles

PF Interest after Resignation: Fact vs. Fiction

CS Lalit Rajput 27 December 2025 at 17:15

Does your EPF earn interest after you leave a job? EPFO rules clarify that PF accounts continue earning up to 8.25% interest even without contributions until age 58.

Darr Ke Aage Jeet Hai: When Courage Refuses To Retire - Part VIII

Raj Jaggi 27 December 2025 at 16:20

A powerful reflection on courage as a lifelong habit, told through the lives of B. R. Chopra, Basu Chatterjee, Bhimsen Joshi and Bachendri Pal.

Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Raj Jaggi 27 December 2025 at 09:44

Understand how GST liability can arise even without invoice or payment. Learn time of supply rules, unbilled revenue treatment and key legal provisions.

FAQs on Trademark Filing before Registration (Pre-Registration)

Nitin kumar kaushik 27 December 2025 at 09:17

Comprehensive guide on trademark filing before registration, covering amendments under Rule 37, classes, objections, costs, colour claims, date of first use, evidence requirements, risks of incorrect declaration, and the complete trademark registration process in India.

Big Relief for GST Taxpayers: Section 16(5) Validation May Nullify ITC Time-Bar Demands

CA Varun Gupta 27 December 2025 at 06:45

Special procedure notified to rectify GST ITC demands raised solely due to Section 16(4) time limit, now validated under Sections 16(5) and 16(6). Explains legislative background, Delhi Notification 22/2024, eligibility, timelines, limitations, and no-refund caveat for FY 2017-18 to FY 2020-21 cases.

Year-End Closing Checklist for Large Companies

Hitesh Nandawani 27 December 2025 at 06:45

A comprehensive year-end closing checklist for large public companies covering accounting, audit, tax, controls, disclosures, and post-close reporting.

PAN Registered In IT Portal But Not Filing ITR: Big Tax Confusion Whether It Is Mandatory To File ITR?

Ayush 26 December 2025 at 13:37

PAN registered but confused about ITR? Know if you really need to file your ITR! Learn when filing is mandatory and when it is not.

GSTR-9C: Final Extended Due Date For FY 2024-25

Poojitha Raam Vinay 26 December 2025 at 11:13

Get insights on GSTR-9C meaning, final due date, turnover limits, Penalty for Late Filing and Documents Required.

TDS Applicability On Payments To Government And Authorities - A Legal Identity Perspective

Raj Jaggi 26 December 2025 at 10:04

Understand when TDS applies to payments made to Government, authorities, PSUs, and local bodies. Clear guide on Section 196, Section 194Q, and GST TDS under Section 51.

New NPS Reforms: Why the National Pension System Is Now More Investor-Friendly

Pranab Banerjee 26 December 2025 at 06:47

NPS now works more like a friendly savings partner than a rigid rulebook. Let's understand how these changes make NPS easier and more attractive for the general public.