CAclubindia Articles


TDS Rate Chart For Tax Year 2026-27: With Revised Section Codes in Challans

  Mitali    09 February 2026 at 13:35

Income Tax from 1 April 2026 simplifies TDS/TCS by consolidating sections 392-402. Check updated section codes, TDS rates, thresholds & compliance rules for AY 2026-27.



Finance Bill 2026: Relief For Builders, Clarity For Homeowners And Expansion Of PAN Reporting Framework

  Raj Jaggipro badge    09 February 2026 at 10:18

A detailed analysis of Finance Bill 2026 amendments explaining how continuity, clarity, and calibrated reforms under the Income-tax Act, 2025 strengthen taxpayer trust, compliance, and administrative stability in India’s evolving tax framework.



Empowering Progress: The Unsung Role of Accounting in the Power Sector

  Sanket    09 February 2026 at 06:53

Accounting is the silent backbone of the power sector, ensuring financial integrity, compliance, fund management, and smooth operations from generation to distribution.



Payment for Background screening and Investigation Services is neither Fees for Technical Services (FTS) nor Royalty

  Vivek Jalan    09 February 2026 at 06:52

ITAT Delhi rules that payments for background screening services are neither royalty nor FTS, as they do not involve the use of copyright or 'make available' technical knowledge.



Discounts and Incentives are not Unexplainable Cash Credits

  Vivek Jalan    09 February 2026 at 06:52

ITAT Chennai holds that discounts and incentives credited in books and linked to business activity cannot be treated as unexplained cash credits under Section 68 or taxed under Section 115BBE.



Revised Return Due Date Extension

  Chaitra Seetharam    07 February 2026 at 11:41

Income-tax Act proposes more time to revise returns, balancing flexibility with accountability. By extending the deadline, the law aims to improve voluntary compliance without reopening completed assessments.



Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026 - Concluding Part II

  Raj Jaggipro badge    07 February 2026 at 09:39

An in-depth analysis of FAST-DS 2026 Clauses 120-128, highlighting administrative safeguards, settlement finality, immunity provisions, and the shift toward disciplined voluntary compliance.



Business GST Registration Guide: A Practical Field Manual

  LegalDev    07 February 2026 at 09:21

Learn the messy reality of GST registration for businesses, from document pitfalls to Aadhaar authentication, ITC benefits, officer queries and post-registration compliance.



Systematic Withdrawal Plan (SWP): The Art Of Making Retirement Savings Last A Lifetime: Part 1

  Raj Jaggipro badge    06 February 2026 at 09:54

A thoughtful exploration of retirement’s silent shift from earning to sustaining income, highlighting emotional challenges, SWP strategies, and long-term financial security.



Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026: Part I

  Raj Jaggipro badge    06 February 2026 at 09:30

Detailed overview of India's foreign asset compliance architecture, including Black Money Act, AEOI insights, and the proposed FAST-DS 2026 disclosure scheme.




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