CAclubindia Articles

Customs Tariff Act Explained: Finance Bill 2026 Amendments

Posted by Raj Jaggi

05 February 2026 335 Views

Understand the Customs Tariff Act, its structure, schedules, and the legislative vision behind the Finance Bill 2026 amendments. Learn how tariffs shape India's economy.

No Interest Deduction on Mutual Fund Investments from April 2026

Posted by Poojitha Raam Vinay 04 February 2026 789 Views

From April 1, 2026, interest on loans for mutual fund or equity investments is no longer deductible. Learn how this impacts your dividend and capital gains tax....

Tax-Free Motor Accident Interest from April 2026

Posted by Chaitra Seetharam 04 February 2026 437 Views

Get full motor accident compensation! From April 2026, all interest awarded by MACT is tax-free & exempt from TDS for individuals. Learn more.

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

Posted by Chaitra Seetharam 04 February 2026 920 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 751 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 360 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 715 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 921 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 1192 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.