CAclubindia Articles

India Corporate Tax Rates AY 22-23 to AY 26-27

Posted by Chaitra Seetharam 04 February 2026 903 Views

Explore India's corporate tax rates from AY 2022-23 to 2026-27. Understand the dual-tax system, new optional regimes, and effective rates for strategic planning.

Black Money Act Amendments: Finance Bill 2026 Changes

Posted by Raj Jaggi

04 February 2026 704 Views

Understand the proposed amendments to India's Black Money Act under the Finance Bill 2026. Discover changes to penalties and prosecution for undisclosed foreign assets.

Finance Bill 2026: Customs Act 1962 Changes Explained

Posted by Raj Jaggi

04 February 2026 313 Views

Discover key changes to the Customs Act 1962 from the Finance Bill 2026. Understand extended jurisdiction, new definitions, penalties, and advance rulings.

Finance Bill 2026: Key Tax Law Changes Explained

Posted by CA.Sangam Aggarwal 05 February 2026 664 Views

Discover the key features of the Finance Bill 2026, including tax return due dates, TAN relaxation, MAT changes, and more. Learn how these amendments affect you.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 882 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

Posted by Raj Jaggi

03 February 2026 1146 Views

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.