CAclubindia Articles


ICAI, ICSI & ICMAI Launch Short-Term Courses to Develop 'Corporate Mitras' in Tier-II & III Towns

  Suhasinipro badge    02 February 2026 at 11:47

Discover how ICAI, ICSI, and ICMAI are supporting India's SMEs and micro enterprises through Corporate Mitras, short-term courses and the Rs 10,000 crore SME Growth Fund. Empowering Tier-II & Tier-III businesses with compliance solutions and access to capital.



Finance Bill 2026: STT on Futures and Options Set to Increase from 1st April 2026

  Shree    02 February 2026 at 11:30

The Finance Bill 2026 proposes an increase in Securities Transaction Tax (STT) on futures and options, effective April 1, 2026, aiming to curb excessive speculation and strengthen market transparency.



Income Tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals

  CA Varun Guptapro badge    02 February 2026 at 09:06

Topic-wise summary of key Direct Tax proposals in Union Budget 2026, covering Income-tax Act 2025, compliance simplification, TDS/TCS changes, penalties, capital markets, and global tax reforms.



The Ledger and the Law: Reading the Tax Story of Finance Bill 2026

  CA Rohit Sonar    02 February 2026 at 06:56

The Finance Bill 2026 prioritizes stability and governance over tax relief. While rates and exemptions largely remain unchanged, reforms in compliance, filing timelines, and targeted deductions signal a shift from discretion to systems, simplifying the tax experience for Indian taxpayers.



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 Jaggipro badge    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.



Highlights Of Union Budget 2026-27

  Mitali    01 February 2026 at 14:29

Union Budget 2026-27 Part A highlights key priorities, budget estimates, fiscal targets and the three Kartavyas guiding India’s growth, inclusion and resilience.



Memorandum Explaining the Provisions in the Financial Bill, 2026

  Mitali    01 February 2026 at 13:24

Memorandum explaining the provisions of the Finance Bill, 2026, detailing key amendments, legislative intent, and impact on taxpayers and businesses.



Income Tax Rebate Rules For FY 2025-26 (AY 2026-27)

  CS Lalit Rajput    01 February 2026 at 09:36

Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.



No More Forced ITC Order: New Rules from Jan 2026

  Divisha    31 January 2026 at 15:49

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.



New Interest Calculation in GSTR-3B From January 2026 Onwards: Cash Ledger Balance Now Considered

  Atharv    31 January 2026 at 14:45

Starting from January 2026, GSTR-3B interest calculation is enhanced to consider minimum cash ledger balance as per Rule 88B(1). Know what changes.




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