Blog Archives - JLNR & CO, Chartered Accountants

🧾 New Changes in Four Labour Codes in India – Complete Guide (2025 Edition)

The Government of India has introduced major reforms through the Four Labour Codes, aiming to simplify, consolidate, and modernize the country’s labour laws. These codes replace 29 existing labour legislations and bring significant changes for employers, HR teams, and employees. The Four Labour Codes include: Code on Wages, 2019 Industrial Relations Code, 2020 Social Security Code, 2020 Occupational […]

🧾 New Changes in Four Labour Codes in India – Complete Guide (2025 Edition) Read Post »

Guidance on Housing Loan Preclosure vs. Investment Decision

July 10, 2025 / Blog, Financial Planning, Personal Finance / Debt Management, Emergency Corpus, FD vs Mutual Fund, Financial Planning, Home Loan Prepayment, Housing Loan, Interest Savings, Loan Preclosure, Mutual Fund Investment, Personal Finance

Query Housing loan preclosure dilemma I want to preclosure the housing laon with maturity funds in ppf , fd and savings Second thought is to invest in mf and fd backup for any uncertainty in spouse job, if I preclose I don’t have any back up for emergency except for salary income from sposue and

Guidance on Housing Loan Preclosure vs. Investment Decision Read Post »

ITR U – What is ITR-U Form and How to File ITR-U

July 7, 2025 / Blog

Additional income-tax u/s 140B(3) ITR-U or Updated Income Tax Return is the form that allows you to rectify errors or omissions and update your previous ITR. It can be filed within two years from the end of the relevant assessment year. The government introduced the concept of updated returns in the Union Budget 2022.

ITR U – What is ITR-U Form and How to File ITR-U Read Post »

How to Download Holdings Report from Zerodha

June 13, 2025 / Blog, General, Stock Market / #DematAccount, #DownloadHoldings, #InvestmentReport, #PortfolioReport, #StockMarketIndia, #TradingTips, #Zerodha, #ZerodhaGuide, #ZerodhaHoldings, #ZerodhaTutorial

Step 1: Open Zerodha Console – Click on the below link Link to open – https://console.zerodha.com/ Step 2: In Menu Click on Portfolio -> Holdings Step 3: Select Date as on the last date of the financial year – For example for the financial year 2024-2025, last date is i.e, 31-Mar-2025 Step 4: Click on

How to Download Holdings Report from Zerodha Read Post »

Section 54F of Income Tax Act 1961: Definition, Exemption, Case Law & Example

April 18, 2025 / Blog, Income-tax, Tax Planning

Definition How to Calculate Exemption u/s 54F? Illustration Differences Between Section 54 and 54F Capital Gains Account Scheme Illustration Some Common Questions Related to Section 54F Case Study Case No.1: ACIT New Delhi v Mahinder Kumar Jain IT APPEAL NO. 5254 (DELHI) OF 2014. Facts of the Case The Decision Takeaways from the Case

Section 54F of Income Tax Act 1961: Definition, Exemption, Case Law & Example Read Post »

ITR U – What is ITR-U Form and How to File ITR-U

April 3, 2025 / Blog, Income-tax

Sorry, but you do not have permission to view this content.

ITR U – What is ITR-U Form and How to File ITR-U Read Post »

Minor PAN Card – Process to Apply PAN Card for a Child

January 7, 2025 / Blog

Introduction What is PAN card? A PAN (Permanent Account Number) card contains a unique identification number assigned to every tax-paying citizen of India. Misconceptions on Minor PAN Card Since taxpayers must have a PAN card, there is a misconception that minor cannot hold PAN card and only persons above 18 years can apply for it.

Minor PAN Card – Process to Apply PAN Card for a Child Read Post »

Treatment of Dividend in India as per Income-tax

May 6, 2024 / Blog

Treatment of Dividend in India as per Income-tax In terms of the provisions of the Income-tax Act, 1961, (“the Act”), dividend paid or distributed by a Company on or after April 1, 2020 is taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source at the time

Treatment of Dividend in India as per Income-tax Read Post »