CAclubindia Articles

Tax Deduction Rules for Employee Contributions From April 2026

Poojitha Raam Vinay 12 February 2026 at 16:20

OverviewEffective April 1, 2026, employer compliance for employee contributions (EPF, ESI, superannuation) is simplified by allowing tax deductions if deposited..

Buy-Back Gains Now Taxed as Capital Gains

Chaitra Seetharam 12 February 2026 at 11:23

Union Budget 2026 restores capital gains taxation on share buybacks, effective April 1, 2026, abolishing the company-level buyback tax. Shareholders will now pay tax only on net capital gains based on holding period, replacing the earlier dividend-style taxation model.

Finance Bill 2026 - Clause 72: Compassion In Compensation, Clarity In Compliance And Technology In Taxation

Raj Jaggi 12 February 2026 at 09:20

Finance Bill 2026 introduces key TDS reforms under Clause 72 of the Income tax Act, 2025 bringing technical clarity, institutional parity, humanitarian relief for MACT compensation, and digital compliance through depositories.

Union Budget 2026: A Gift for GIFT City IFSC

Affluence Advisory 12 February 2026 at 09:06

Union Budget 2026 boosts GIFT City IFSC with a 20-year tax holiday, 15% post-deduction tax clarity, and relaxed treasury norms, strengthening India's position as a globally competitive offshore financial hub.

Income Tax and GST on Social Media Income

venkanna setty 12 February 2026 at 06:43

Complete guide on tax and GST on social media income in India. Covers income tax, TDS, GST registration, foreign income, LUT and compliance tips.

Comprehensive Guide to Statutory, Tax & Regulatory Compliances for Hotels

CA KAJAL AGRAWAL 11 February 2026 at 09:12

Complete guide to legal, GST, TDS and licensing compliances for hotel businesses in India. Covers ROC, FSSAI, GST rates, TDS and tax pitfalls.

Smoke And Screens: How Finance Bill 2026 Recalibrates NCCD On Tobacco And STT On Derivatives

Raj Jaggi 10 February 2026 at 09:21

Clauses 142 and 143 of the Finance Bill, 2026 show how "miscellaneous" amendments rationalising tobacco duty and recalibrating STT, quietly shape fiscal policy, market behaviour and regulatory clarity.

Expenditure on educational seminars by 'Charitable Institutions' related to the main object cannot be disallowed

Vivek Jalan 10 February 2026 at 06:50

Chintan Shivirs serve as platforms for knowledge exchange through seminars and conferences. Learn how such educational activities align with Section 11 tax exemptions, key Supreme Court rulings and the limits on commercial receipts.

Breaking the Mold: Exciting Career Paths for CAs Beyond the Audit Room

OneShotCA 10 February 2026 at 06:50

Think CA careers are limited to audit and tax? Think again. Explore high-growth career paths for Chartered Accountants from investment banking and fintech to consulting, wealth management and entrepreneurship.

Section 144C Time-Limit Finally Clarified: No More Litigation on Draft vs Final Assessment Deadlines

Poojitha Raam Vinay 09 February 2026 at 16:39

Finance Bill 2026 clarifies Section 144C time limits with retrospective amendments, settling the draft vs final assessment order controversy, DRP timelines, and applicability of Sections 153 & 153B.