Articles by Raj Jaggi

From Ambiguity To Assurance: Finance Bill 2026 Brings Statutory Clarity To TDS On Manpower Supply - Concluding Part II

Raj Jaggi 14 February 2026 at 11:05

An in-depth analysis of the Finance Bill 2026 amendment recognising manpower supply under recipient control as "work," exploring judicial evolution, GST alignment, compliance roadmap, and strategic business implications for FY 2026-27.

Systematic Withdrawal Plan (SWP): The Art Of Making Retirement Savings Last A Lifetime (Part 2)

Raj Jaggi 14 February 2026 at 10:51

An in-depth look at Systematic Withdrawal Plans (SWP) as a retirement income strategy covering benefits, risks, taxation, suitable mutual fund options, and practical insights to help retirees turn accumulated wealth into sustainable, disciplined cash flow.

Finance Bill 2026: Resetting The Return Calendar Under The Income Tax Act, 2025

Raj Jaggi 13 February 2026 at 06:46

Finance Bill 2026 proposes key amendments to Section 263 of the Income-tax Act, 2025, rationalising return filing due dates, extending the revised return timeline to 12 months, and clarifying updated return provisions to strengthen voluntary tax compliance from Tax Year 2026-27.

Finance Bill 2026 - Clause 72: Compassion In Compensation, Clarity In Compliance And Technology In Taxation

Raj Jaggi 12 February 2026 at 09:20

Finance Bill 2026 introduces key TDS reforms under Clause 72 of the Income tax Act, 2025 bringing technical clarity, institutional parity, humanitarian relief for MACT compensation, and digital compliance through depositories.

Smoke And Screens: How Finance Bill 2026 Recalibrates NCCD On Tobacco And STT On Derivatives

Raj Jaggi 10 February 2026 at 09:21

Clauses 142 and 143 of the Finance Bill, 2026 show how "miscellaneous" amendments rationalising tobacco duty and recalibrating STT, quietly shape fiscal policy, market behaviour and regulatory clarity.

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

Raj Jaggi 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.

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

Raj Jaggi 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.

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

Raj Jaggi 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 Jaggi 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.

The Customs Tariff Act Decoded: Understanding Its Structure, Schedules And Legislative Vision Behind The Finance Bill, 2026 Amendments

Raj Jaggi 05 February 2026 at 09:51

Explore how the Customs Tariff Act, 1975 operates as a key economic policy tool shaping India's trade, industry, and revenue goals, and understand the legislative intent and phased tariff reforms proposed under Clause 136 of the Finance Bill, 2026.