Articles by Raj Jaggi

Finance Bill 2026: Relief For Builders, Clarity For Homeowners And Expansion Of PAN Reporting Framework

Raj Jaggi 09 February 2026 at 10:18

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

Raj Jaggi 07 February 2026 at 09:39

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

Raj Jaggi 06 February 2026 at 09:54

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

Raj Jaggi 06 February 2026 at 09:30

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

Raj Jaggi 05 February 2026 at 09:51

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

Raj Jaggi 04 February 2026 at 09:11

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

Raj Jaggi 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.

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

Raj Jaggi 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.

Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law

Raj Jaggi 02 February 2026 at 06:56

When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.

GST Implications Of Unauthorised Occupation After Termination And Insolvency

Raj Jaggi 31 January 2026 at 14:34

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.