CAclubindia Articles

TDS & TCS Changes: New Tax Shields & Arrows Explained

Posted by CA Umesh Sharma 17 February 2026 3173 Views

Discover the new TDS & TCS rules from Union Budget 2026. Learn about taxpayer shields and enhanced tax collection measures under the new Income Tax Act.

MAT Credit: Budget Changes & Future Implications

Posted by Venkat Raj 17 February 2026 415 Views

Understand the MAT credit's budget implications, its historical evolution, and how recent changes affect companies. Learn about the shift towards Pillar Two.

TAN Exemption for Property Buyers: Section 397 Relief

Posted by Poojitha Raam Vinay 16 February 2026 358 Views

Discover how Section 397 offers TAN exemption for resident property buyers in India. Simplify your TDS compliance and boost real estate investments.

IT Act 2025: Decriminalising Tax Offences with Finance Bill 2026

Posted by Raj Jaggi 16 February 2026 251 Views

Explore how the Finance Bill 2026 is decriminalising tax offences under the IT Act 2025, shifting from rigid penalties to proportionate sentencing for fairness....

Finance Bill 2026: Balance Flexibility & Compliance

Posted by Raj Jaggi 16 February 2026 335 Views

Discover how the Finance Bill 2026 balances taxpayer flexibility with compliance discipline through new fee provisions for delayed filings and reporting defaults.

1600-Series Numbers: Curbing NBFC Financial Fraud

Posted by Affluence Advisory 16 February 2026 291 Views

NBFCs must adopt the 1600-series number for service calls by March 2026 to combat fraud and build customer trust. Learn about deadlines and compliance.

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 1045 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: Understand & Appeal the Process

Posted by Sahil Jaiswal 15 February 2026 9 Views

Learn about common income tax penalties, how they are assessed, and your rights to appeal. Protect your finances and navigate the IRS appeals process effectively.