CAclubindia Articles


Finance Bill, 2026 And The Customs Act, 1962: What Changes, Why It Matters

  Raj Jaggipro badge    04 February 2026 at 09:04

Finance Bill 2026 proposes targeted amendments to the Customs Act, 1962, covering offshore fishing jurisdiction, advance rulings, penalties, warehousing and courier regulations.



Union Budget 2026-27: An Overview of Direct and Indirect Tax Proposals

  CA Aditya    04 February 2026 at 08:27

Union Budget 2026–27 focuses on simplifying tax laws, easing compliance, and resolving disputes, with key direct and indirect tax changes effective from AY 2026-27.



Union Budget 2026: Customs & Trade Facilitation Amendments - Topic-wise Summary with Key Changes (Before vs After)

  CA Varun Guptapro badge    04 February 2026 at 08:26

Union Budget 2026 GST & IGST amendments explained with section-wise analysis, before–after comparison, effective dates, and practical impact on taxpayers and professionals.



Union Budget 2026: Industry Gets Highways, Agriculture Gets Footpaths - Is Development Losing Balance?

  Sagar    04 February 2026 at 08:26

Union Budget 2026-27 prioritises infrastructure and industry with higher capex, while agriculture faces low investment, no legal MSP guarantee, rising costs, and climate risks.



When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

  Raj Jaggipro badge    03 February 2026 at 10:14

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.



Simplified GST Changes in Budget 2026: Finance Bill 2026 CGST and IGST Amendments

  CA Varun Guptapro badge    03 February 2026 at 08:24

Budget 2026 proposes key GST and IGST amendments via Finance Bill 2026, covering post-sale discounts, credit notes, refunds, advance rulings and intermediary POS rules.



26 Important Income Tax Proposals in Union Budget 2026

  CA Umesh Sharma    03 February 2026 at 08:24

Union Budget 2026 explained through an Arjuna-Krishna dialogue. Key highlights include the new Income Tax Act, 2025, 26 major tax proposals, compliance simplification, reduced penalties, and major taxpayer-friendly reforms effective from 1st April 2026.



Key Benefits of Income Tax to the Salaried Person in the Budget 2026

  Pranab Banerjeepro badge    03 February 2026 at 08:24

Union Budget 2026 brings stability for salaried Indians with unchanged tax slabs, higher effective tax-free income, continued deductions and easier compliance.



New Rates of STT for Options & Futures Trading Starting From April 26

  Poojitha Raam Vinay pro badge    02 February 2026 at 17:27

Union Budget 2026-27 hikes Securities Transaction Tax (STT) on equity Futures & Options from April 2026 to curb speculation, raise costs for traders, and reduce volatility.



Income Tax Return Filing Due Date For AY 26-27: Full Details With New Updates

  Poojitha Raam Vinay pro badge    02 February 2026 at 15:38

Know the ITR filing due dates for AY 2026-27 (FY 2025-26), who must file, penalties for late filing, required documents, and benefits of timely filing. Stay compliant and avoid fines




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