CAclubindia Articles

Penalties for Missing or Wrong Crypto-Asset Transaction Statements from April 2026

Chaitra Seetharam 19 February 2026 at 12:21

ion Budget 2026 introduces penalties for delayed and inaccurate VDA reporting. Learn key rules, fines and compliance impact for exchanges and taxpayers.

Digital Route for Lower Tax Deduction Certificates from April 2026

Poojitha Raam Vinay 19 February 2026 at 12:16

The New Income-tax Act, 2025 introduces a fully digital system for lower or Nil TDS certificates from April 1, 2026. Learn eligibility, features, step-by-step application process and benefits for taxpayers, NRIs, startups and professionals.

When The Platform Pays - Understanding Section 9(5) Of The CGST Act

Raj Jaggi 19 February 2026 at 09:37

The Conceptual Framework - From Supplier Liability to Operator-Based TaxationGoods and Services Tax (GST) is an indirect tax in which the economic burden is ult..

The New Income Tax Act 2025: Changed and Unchanged

Pranab Banerjee 19 February 2026 at 08:12

Explore the New Income Tax Act 2025 effective from 1st April 2026 - Key changes, Budget 2026 highlights, Tax Year concept, digital asset rules, compliance benefits and impact on individuals and businesses.

Decoding TDS and TCS: India's Advance Tax Collection Mechanisms

OneShotCA 19 February 2026 at 08:10

Understand TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) with simple examples, key differences, common scenarios, rates, certificates, and smart tips to manage deductions, refunds and tax compliance effectively.

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.