02 February 2026
1941 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.
The Finance Bill 2026 prioritizes stability and governance over tax relief. While rates and exemptions largely remain unchanged, reforms in compliance, filing timelines, and targeted deductions signal a shift from discretion to systems, simplifying the tax experience for Indian taxpayers.
02 February 2026
427 Views
When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.
Union Budget 2026-27 Part A highlights key priorities, budget estimates, fiscal targets and the three Kartavyas guiding India’s growth, inclusion and resilience.
Memorandum explaining the provisions of the Finance Bill, 2026, detailing key amendments, legislative intent, and impact on taxpayers and businesses.
Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.
From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.
Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.
31 January 2026
83 Views
Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.
Are filing an old invoice in January 2026? Then be alert GST portal now auto-adds past invoice liability and interest directly in GSTR-3B.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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