CAclubindia Articles

Finance Bill, 2026 And The Customs Act, 1962: What Changes, Why It Matters

Posted by Raj Jaggi

04 February 2026 204 Views

Finance Bill 2026 proposes targeted amendments to the Customs Act, 1962, covering offshore fishing jurisdiction, advance rulings, penalties, warehousing and courier regulations.

Union Budget 2026-27: An Overview of Direct and Indirect Tax Proposals

Posted by CA Aditya 04 February 2026 267 Views

Union Budget 2026–27 focuses on simplifying tax laws, easing compliance, and resolving disputes, with key direct and indirect tax changes effective from AY 2026-27.

Union Budget 2026: Customs & Trade Facilitation Amendments - Topic-wise Summary with Key Changes (Before vs After)

Posted by CA Varun Gupta

04 February 2026 197 Views

Union Budget 2026 GST & IGST amendments explained with section-wise analysis, before–after comparison, effective dates, and practical impact on taxpayers and professionals.

Union Budget 2026: Industry Gets Highways, Agriculture Gets Footpaths - Is Development Losing Balance?

Posted by Sagar 04 February 2026 61 Views

Union Budget 2026-27 prioritises infrastructure and industry with higher capex, while agriculture faces low investment, no legal MSP guarantee, rising costs, and climate risks.

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

Posted by Raj Jaggi

03 February 2026 924 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.

Simplified GST Changes in Budget 2026: Finance Bill 2026 CGST and IGST Amendments

Posted by CA Varun Gupta

03 February 2026 2144 Views

Budget 2026 proposes key GST and IGST amendments via Finance Bill 2026, covering post-sale discounts, credit notes, refunds, advance rulings and intermediary POS rules.

26 Important Income Tax Proposals in Union Budget 2026

Posted by CA Umesh Sharma 03 February 2026 1438 Views

Union Budget 2026 explained through an Arjuna-Krishna dialogue. Key highlights include the new Income Tax Act, 2025, 26 major tax proposals, compliance simplification, reduced penalties, and major taxpayer-friendly reforms effective from 1st April 2026.

Key Benefits of Income Tax to the Salaried Person in the Budget 2026

Posted by Pranab Banerjee

03 February 2026 387 Views

Union Budget 2026 brings stability for salaried Indians with unchanged tax slabs, higher effective tax-free income, continued deductions and easier compliance.

New Rates of STT for Options & Futures Trading Starting From April 26

Posted by Poojitha Raam Vinay

02 February 2026 199 Views

Union Budget 2026-27 hikes Securities Transaction Tax (STT) on equity Futures & Options from April 2026 to curb speculation, raise costs for traders, and reduce volatility.

Income Tax Return Filing Due Date For AY 26-27: Full Details With New Updates

Posted by Poojitha Raam Vinay

02 February 2026 8855 Views

Know the ITR filing due dates for AY 2026-27 (FY 2025-26), who must file, penalties for late filing, required documents, and benefits of timely filing. Stay compliant and avoid fines