CAclubindia Articles

Budget 2026 Buyback Taxation: Capital Gains Treatment for Shareholders and Additional Tax for Promoters

Posted by CA Varun Gupta

19 March 2026 3062 Views

Budget 2026 proposes a major shift in buyback taxation by moving from dividend to capital gains treatment, benefiting minority shareholders while imposing additional tax on promoters to curb arbitrage.

New Tax Regime Provisions under Income Tax Act 2025 and Budget 2026 for Individual & HUF

Posted by Pranab Banerjee

19 March 2026 561 Views

Confused between the old and new tax regimes? This guide explains the Income-tax Act 2025 and Budget 2026 updates, including tax slabs, deductions, rebates, and key benefits, to help individuals and HUFs choose the most suitable tax regime for smarter financial planning.

New Stamp Paper Rule Brings Property Deals Under IT Radar

Posted by Indradyumm 18 March 2026 2514 Views

The Income Tax Department's new Rule 237 mandates reporting of stamp paper purchases above Rs 1 lakh, enabling early tracking of property transactions. Learn thresholds, reporting details and key compliance changes.

From Clicks To Compliance: Taxing Digital Services Under GST (OIDAR Services)

Posted by Raj Jaggi

18 March 2026 331 Views

Explore how India bridges the gap in taxing the borderless digital economy through OIDAR provisions under the IGST Act, 2017. Learn about cross-border GST rules, Finance Act 2023 amendments, place of supply and tax liability for foreign digital service providers.

The 180-Day Clock: How SEBI's New Investigation Cap is a Game Changer for Issuers

Posted by Affluence Advisory 18 March 2026 111 Views

SEBI's 180-day rule mandates SME IPO probe milestones within 6 months, ending regulatory delays, curbing fund diversion, and boosting investor confidence through faster, time-bound enforcement.

Budget 2026 Crypto Reporting Rules Explained: Section 509 & New Section 446 Penalty Impact

Posted by CA Varun Gupta

18 March 2026 200 Views

Budget 2026 introduces a Rs 200/day and Rs 50,000 penalty for non-furnishing or inaccurate crypto transaction reporting under Section 509 of the Income-tax Act, 2025, strengthening compliance and increasing scrutiny on taxpayers' crypto disclosures.

No LPG Without Aadhaar Verification: Know How To Do with Latest Clarification

Posted by Mitali 17 March 2026 895 Views

LPG users please note! Aadhaar-based e-KYC is now mandatory, you must complete it soon or may risk of losing gas subsidy and services.

From Rs 1000 to Rs 25,000 w.e.f April 2026: Penalty for Failing to Provide Business Information with Tax Officers

Posted by Chaitra Seetharam 17 March 2026 12935 Views

Big change in Income-tax Act 2025: Higher penalties introduced for failure to furnish information under Section 254.

Rules 9A & 14A: When The GST Portal Approves The Taxpayer

Posted by Raj Jaggi

17 March 2026 337 Views

GST Rules 9A and 14A, introduced via Notification No. 18/2025-Central Tax, bring automated GST registration and simplified registration for small taxpayers, marking a major step in India’s technology-driven tax administration.

The Corporate Gudi: Opportunity to File Pending ROC Forms

Posted by CA Umesh Sharma 17 March 2026 1227 Views

Learn about the Companies Compliance Facilitation Scheme 2026 (CCFS-2026), allowing companies to clear pending MCA filings with reduced fees and avoid heavy penalties from April 15 to July 15, 2026.