CAclubindia Articles

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 198 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 8851 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

ICAI, ICSI & ICMAI to Launch Short-Term Courses to Develop 'Corporate Mitras' in Tier-II & III Towns

Posted by Suhasini

02 February 2026 2048 Views

Discover how ICAI, ICSI, and ICMAI are supporting India's SMEs and micro enterprises through Corporate Mitras, short-term courses and the Rs 10,000 crore SME Growth Fund. Empowering Tier-II & Tier-III businesses with compliance solutions and access to capital.

Finance Bill 2026: STT on Futures and Options Set to Increase from 1st April 2026

Posted by Shree 02 February 2026 441 Views

The Finance Bill 2026 proposes an increase in Securities Transaction Tax (STT) on futures and options, effective April 1, 2026, aiming to curb excessive speculation and strengthen market transparency.

Income Tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals

Posted by CA Varun Gupta

02 February 2026 1942 Views

Topic-wise summary of key Direct Tax proposals in Union Budget 2026, covering Income-tax Act 2025, compliance simplification, TDS/TCS changes, penalties, capital markets, and global tax reforms.