CAclubindia Articles
Income Tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals
02 February 2026
1953 Views
Topic-wise summary of key Direct Tax proposals in Union Budget 2026, covering Income-tax Act 2025, compliance simplification, TDS/TCS changes, penalties, capital markets, and global tax reforms.
The Ledger and the Law: Reading the Tax Story of Finance Bill 2026
The Finance Bill 2026 prioritizes stability and governance over tax relief. While rates and exemptions largely remain unchanged, reforms in compliance, filing timelines, and targeted deductions signal a shift from discretion to systems, simplifying the tax experience for Indian taxpayers.
Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law
02 February 2026
531 Views
When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.
Highlights Of Union Budget 2026-27
Union Budget 2026-27 Part A highlights key priorities, budget estimates, fiscal targets and the three Kartavyas guiding India’s growth, inclusion and resilience.
Section 43B(h) of Income Tax Act: How to Report in Form 3CD
Section 43b(h) of income tax act states that any payment due to a Micro or Small Enterprise must be paid within 45 days as per the MSMED Act.
Memorandum Explaining the Provisions in the Financial Bill, 2026
Memorandum explaining the provisions of the Finance Bill, 2026, detailing key amendments, legislative intent, and impact on taxpayers and businesses.
Income Tax Rebate Rules For FY 2025-26 (AY 2026-27)
Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.
No More Forced ITC Order: New Rules from Jan 2026
From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.
New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered
Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.
GST Implications Of Unauthorised Occupation After Termination And Insolvency
31 January 2026
84 Views
Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.
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