Articles by Raj Jaggi
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Finance Bill 2026 - Clause 72: Compassion In Compensation, Clarity In Compliance And Technology In Taxation
12 February 2026
788 Views
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.
Smoke And Screens: How Finance Bill 2026 Recalibrates NCCD On Tobacco And STT On Derivatives
10 February 2026
426 Views
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.
Finance Bill 2026: Relief For Builders, Clarity For Homeowners And Expansion Of PAN Reporting Framework
09 February 2026
573 Views
A detailed analysis of Finance Bill 2026 amendments explaining how continuity, clarity, and calibrated reforms under the Income-tax Act, 2025 strengthen taxpayer trust, compliance, and administrative stability in India’s evolving tax framework.
Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026 - Concluding Part II
07 February 2026
260 Views
An in-depth analysis of FAST-DS 2026 Clauses 120-128, highlighting administrative safeguards, settlement finality, immunity provisions, and the shift toward disciplined voluntary compliance.
Systematic Withdrawal Plan (SWP): The Art Of Making Retirement Savings Last A Lifetime: Part 1
06 February 2026
141 Views
A thoughtful exploration of retirement’s silent shift from earning to sustaining income, highlighting emotional challenges, SWP strategies, and long-term financial security.
Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026: Part I
06 February 2026
1054 Views
Detailed overview of India's foreign asset compliance architecture, including Black Money Act, AEOI insights, and the proposed FAST-DS 2026 disclosure scheme.
The Customs Tariff Act Decoded: Understanding Its Structure, Schedules And Legislative Vision Behind The Finance Bill, 2026 Amendments
05 February 2026
197 Views
Explore how the Customs Tariff Act, 1975 operates as a key economic policy tool shaping India's trade, industry, and revenue goals, and understand the legislative intent and phased tariff reforms proposed under Clause 136 of the Finance Bill, 2026.
The Black Money Act Recalibrated: Decoding The Proposed Amendments Under The Finance Bill, 2026
04 February 2026
629 Views
A deep dive into the Black Money Act as a distinct penal statute, with insights into disclosure obligations, prosecution provisions and Finance Bill 2026 amendments.
Finance Bill, 2026 And The Customs Act, 1962: What Changes, Why It Matters
04 February 2026
219 Views
Finance Bill 2026 proposes targeted amendments to the Customs Act, 1962, covering offshore fishing jurisdiction, advance rulings, penalties, warehousing and courier regulations.
When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)
03 February 2026
1000 Views
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.
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