CAclubindia Articles

TAN Exemption for Property Buyers: Relief for Resident Buyers u/s 397

16 February 2026 322 Views

Budget 2026 proposes Section 397 to simplify property TDS compliance by removing the TAN requirement for resident buyers under Section 194-IA. Know eligibility, benefits, impact, and filing rules.

From Rigour To Reason: Decriminalisation Of Tax Offences Under The IT Act, 2025 Through Finance Bill, 2026 - Part 1

Posted by Raj Jaggi

16 February 2026 236 Views

The Finance Bill, 2026 proposes major amendments to prosecution provisions under Sections 473-476 of the Income-tax Act, 2025, introducing graded punishment, decriminalisation measures, and proportionate sentencing to shift tax enforcement from rigid penalties to a fair, balanced compliance framework effective April 1, 2026.

Finance Bill 2026: Balancing Flexibility With Compliance Discipline

Posted by Raj Jaggi

16 February 2026 286 Views

Clause 83 of the Finance Bill, 2026 proposes substitution of Sections 427 and 428 of the Income-tax Act, 2025, introducing a structured fee framework for delayed returns, audit reports, financial transaction statements, and accountant certifications, effective April 1, 2026.

How the 1600-Series Numbering Will Curb Financial Fraud in NBFCs

Posted by Affluence Advisory 16 February 2026 253 Views

Learn how the Telecom Regulatory Authority of India 1600-series mandate impacts NBFCs, including deadlines, compliance steps, fraud prevention benefits and strategies to maintain customer trust.

Finance Bill 2026 Proposes Section 147A to Clarify Assessing Officer Jurisdiction for Notices u/s 148 & 148A

Posted by CA Varun Gupta

16 February 2026 1003 Views

Understand proposed Section 147A in Finance Bill 2026, a retrospective clarification on who qualifies as "Assessing Officer" for Sections 148 & 148A notices, addressing JAO vs NaFAC/AU jurisdiction and ensuring legal alignment.

Income Tax Penalties and Appeals: Understanding the Legal Process

Posted by Sahil Jaiswal 15 February 2026 2 Views

Taxpayers are required to comply with tax laws and regulations, but mistakes, delays, or omissions can lead to penalties.

From Ambiguity To Assurance: Finance Bill 2026 Brings Statutory Clarity To TDS On Manpower Supply - Concluding Part II

Posted by Raj Jaggi

14 February 2026 584 Views

An in-depth analysis of the Finance Bill 2026 amendment recognising manpower supply under recipient control as "work," exploring judicial evolution, GST alignment, compliance roadmap, and strategic business implications for FY 2026-27.

Systematic Withdrawal Plan (SWP): The Art Of Making Retirement Savings Last A Lifetime (Part 2)

Posted by Raj Jaggi

14 February 2026 200 Views

An in-depth look at Systematic Withdrawal Plans (SWP) as a retirement income strategy covering benefits, risks, taxation, suitable mutual fund options, and practical insights to help retirees turn accumulated wealth into sustainable, disciplined cash flow.

How MRF became the most expensive stock in India

Posted by CA Gyati Gupta 14 February 2026 417 Views

Discover why MRF Ltd became India's most expensive stock by share price. From no stock splits and low free float to strong fundamentals and long-term growth, here's what drove MRF past the Rs 1 lakh mark and why high price doesn’t always mean high valuation.

Section 292BA in Finance Bill 2026: End of DIN-Based Assessment Challenges?

Posted by CA Varun Gupta

14 February 2026 936 Views

Union Budget 2026 proposes Section 292BA to retrospectively validate assessment orders with DIN-quoting defects from 1 October 2019. With CBDT advising adjournments in pending cases, explore how this amendment could reshape ongoing DIN-related tax litigation.