CAclubindia Articles

From Structured Enforcement to Procedural Integrity - Completing the Prosecution Framework - Concluding Part 3

Raj Jaggi 18 February 2026 at 10:15

Finance Bill, 2026 amends Sections 480-485 and 494 of the Income Tax Act, 2025, introducing graded punishments, stronger safeguards for verification integrity, accountability for repeat offences and confidentiality protection. Effective 1 April 2026.

Rights Issue: A Guide for Companies and Investors

Akansha Rathi 18 February 2026 at 10:05

A rights issue allows companies to raise capital by offering discounted shares to existing shareholders in proportion to their holdings. Learn about the rights issue process, key features, compliance steps, subscription period, allotment, and fund utilization in detail.

Draft Income Tax Rules 2026: Major PAN Quoting Changes Explained

efiletax 18 February 2026 at 09:43

The Central Board of Direct Taxes (CBDT) has released the Draft Income Tax Rules 2026, proposing higher PAN thresholds for cash deposits, withdrawals, property deals, and vehicle purchases. The new rules aim to reduce compliance burden while aligning with the Income Tax Act, 2025 effective April 1, 2026.

Cheque Bounce Rules in India: What Changes in 2026 Mean for You

efiletax 18 February 2026 at 07:10

Cheque bounce laws in India are tightening for 2026. Faster trials, 20% interim compensation, digital evidence, and stricter RBI action explained.

Interest Computation Changes under GST (Effective from January 2026)

Ram Avtar Singh 18 February 2026 at 07:10

January 2026 update in GSTR-3B aligns GST interest calculation with Section 50 and Rule 88B, charging interest only on net unpaid cash tax.

Beyond Redressal: How the 2026 RBI Ombudsman Updates are Institutionalising Customer Trust

Affluence Advisory 18 February 2026 at 07:10

RBI Ombudsman 2026: Expanded Internal Ombudsman mandate, API-based CMS 2.0 reporting, and stricter digital lending accountability.

Appointment of Statutory Auditors under the Companies Act

Akansha Rathi 17 February 2026 at 15:14

Understand auditor appointment, rotation, eligibility, resignation, removal, remuneration, and prohibited services under Sections 139 to 144 of the Companies Act, including rules for Government and non-Government companies.

Tax Calculation Slabs For FY 2025-26 (AY 26-27)

Mitali 17 February 2026 at 13:06

Updated Tax Calculation Slabs For FY 25–26. Check slab-wise tax structure and key benefits before filing AY 2026-27 return.

From Rigour To Reason: Decriminalisation Of Tax Offences Under The IT Act, 2025 Through Finance Bill, 2026 - Part 2

Raj Jaggi 17 February 2026 at 09:26

Finance Bill 2026 reforms Sections 477-479 of the Income-tax Act, 2025 by introducing graded punishment for TCS default, tax evasion, and wilful non-filing of returns. Explore the new prosecution framework effective 1 April 2026.

The Vanishing Shield: Is your Home Loan Interest losing its Tax Power?

Marimganti Tarun B.com,FCMA 17 February 2026 at 07:01

Home loan tax benefits under Section 24(b) are fading under the New Tax Regime (Section 115BAC). Understand how the loss of interest deduction impacts salaried taxpayers, the break-even point between old vs new regime and who stands to lose the most before filing your return.