Articles by Raj Jaggi
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Where The Benefit Flows, GST Follows - A Consortium Story Under The IGST Lens
23 February 2026
230 Views
An in-depth GST analysis of cross-border consortium arrangements, explaining how financial administration support can qualify as import of services, triggering place-of-supply rules and reverse charge liability under the IGST framework.
Section 143 Of The CGST Act - Facilitating Job Work With Discipline
20 February 2026
402 Views
A comprehensive legislative overview of the GST job work framework under Section 143 and Rule 45, explaining tax-neutral movement of goods, timelines, compliance requirements, deemed supply provisions and practical implications for principals and professionals.
When The Platform Pays - Understanding Section 9(5) Of The CGST Act
19 February 2026
985 Views
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...
From Structured Enforcement to Procedural Integrity - Completing the Prosecution Framework - Concluding Part 3
18 February 2026
68 Views
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.
From Rigour To Reason: Decriminalisation Of Tax Offences Under The IT Act, 2025 Through Finance Bill, 2026 - Part 2
17 February 2026
233 Views
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.
From Rigour To Reason: Decriminalisation Of Tax Offences Under The IT Act, 2025 Through Finance Bill, 2026 - Part 1
16 February 2026
243 Views
The Finance Bill, 2026 proposes major amendments to prosecution provisions under Sections 473-476 of the Income-tax Act, 2025, introducing graded punishment, decriminalisation measures, and proportionate sentencing to shift tax enforcement from rigid penalties to a fair, balanced compliance framework effective April 1, 2026.
Finance Bill 2026: Balancing Flexibility With Compliance Discipline
16 February 2026
289 Views
Clause 83 of the Finance Bill, 2026 proposes substitution of Sections 427 and 428 of the Income-tax Act, 2025, introducing a structured fee framework for delayed returns, audit reports, financial transaction statements, and accountant certifications, effective April 1, 2026.
From Ambiguity To Assurance: Finance Bill 2026 Brings Statutory Clarity To TDS On Manpower Supply - Concluding Part II
14 February 2026
589 Views
An in-depth analysis of the Finance Bill 2026 amendment recognising manpower supply under recipient control as "work," exploring judicial evolution, GST alignment, compliance roadmap, and strategic business implications for FY 2026-27.
Systematic Withdrawal Plan (SWP): The Art Of Making Retirement Savings Last A Lifetime (Part 2)
14 February 2026
204 Views
An in-depth look at Systematic Withdrawal Plans (SWP) as a retirement income strategy covering benefits, risks, taxation, suitable mutual fund options, and practical insights to help retirees turn accumulated wealth into sustainable, disciplined cash flow.
Finance Bill 2026: Resetting The Return Calendar Under The Income Tax Act, 2025
13 February 2026
447 Views
Finance Bill 2026 proposes key amendments to Section 263 of the Income-tax Act, 2025, rationalising return filing due dates, extending the revised return timeline to 12 months, and clarifying updated return provisions to strengthen voluntary tax compliance from Tax Year 2026-27.
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