banner_ad

Articles by Raj Jaggi

avatarView Full Profile

From Structured Enforcement to Procedural Integrity - Completing the Prosecution Framework - Concluding Part 3

  Raj Jaggipro badge    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.



From Rigour To Reason: Decriminalisation Of Tax Offences Under The IT Act, 2025 Through Finance Bill, 2026 - Part 2

  Raj Jaggipro badge    17 February 2026 at 09:26

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

  Raj Jaggipro badge    16 February 2026 at 09:24

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

  Raj Jaggipro badge    16 February 2026 at 09:16

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

  Raj Jaggipro badge    14 February 2026 at 11:05

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)

  Raj Jaggipro badge    14 February 2026 at 10:51

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

  Raj Jaggipro badge    13 February 2026 at 06:46

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.



Finance Bill 2026 - Clause 72: Compassion In Compensation, Clarity In Compliance And Technology In Taxation

  Raj Jaggipro badge    12 February 2026 at 09:20

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

  Raj Jaggipro badge    10 February 2026 at 09:21

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

  Raj Jaggipro badge    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.




Popular Articles





CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news

CCI Articles

submit article



Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details