CAclubindia Articles

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Posted by Raj Jaggi

30 January 2026 675 Views

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

New Cashless Treatment Scheme: From Accident to Recovery

Posted by Mitali 30 January 2026 113 Views

Know how the Cashless Treatment Scheme integrates with emergency services and existing platforms to provide timely medical support for road accident victims.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Posted by Raj Jaggi

30 January 2026 160 Views

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.

Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right

Posted by Hrishikesh H 30 January 2026 394 Views

Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.

India-EU Free Trade Agreement: Unlocking Strategic Economic Opportunities

Posted by CA Jaydeep Babubhai Vadher 30 January 2026 90 Views

India–EU Free Trade Agreement briefing note outlining tariff liberalisation, services access, MSME integration, professional mobility, safeguards for sensitive sectors, and its strategic impact on a USD 24 trillion market and India@2047 goals.

Holiday or Trading Day on 1st Feb 2026: Will the Stock Market Really Be Open on Sunday?

Posted by Chaitra Seetharam 29 January 2026 1568 Views

Know if the Indian stock market will be open on Sunday 1st February 2026. If open what will be the schedule for BSE & NSE trading on Sunday for Budget 2026.

Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication

Posted by Raj Jaggi

29 January 2026 559 Views

A GST Show Cause Notice is not a verdict but a test of professional maturity. Understand Sections 73, 74A and the crucial role of Section 75 in fair GST adjudication.

Taxpayer's Parade: The Weapons of the Tax Authorities

Posted by CA Umesh Sharma 29 January 2026 74 Views

A Republic Day-themed Arjuna-Krishna dialogue explaining the powerful "weapons" of Income Tax and GST departments under the New Income Tax Act 2025 and evolving GST compliance framework.

Income Tax for Salaried Individuals Earning Income from Stock Market

Posted by CA. Urmila Mahalwal

29 January 2026 588 Views

Understand income tax on salary, capital gains, dividends, and stock trading. Learn STCG, LTCG, ITR forms and tax rules with examples.

From 'Separate Returns' to 'Joint Savings': Union Budget 2026 Proposal

Posted by Chaitra Seetharam 28 January 2026 856 Views

ICAI proposes an optional joint taxation regime for married couples in Budget 2026, offering higher exemptions, wider slabs, joint savings incentives, and simplified family taxation.