CAclubindia Articles

Buy-Back Gains Now Taxed as Capital Gains

Posted by Chaitra Seetharam 12 February 2026 198 Views

Union Budget 2026 restores capital gains taxation on share buybacks, effective April 1, 2026, abolishing the company-level buyback tax. Shareholders will now pay tax only on net capital gains based on holding period, replacing the earlier dividend-style taxation model.

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

Posted by Raj Jaggi

12 February 2026 782 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.

Union Budget 2026: A Gift for GIFT City IFSC

Posted by Affluence Advisory 12 February 2026 264 Views

Union Budget 2026 boosts GIFT City IFSC with a 20-year tax holiday, 15% post-deduction tax clarity, and relaxed treasury norms, strengthening India's position as a globally competitive offshore financial hub.

Income Tax and GST on Social Media Income

Posted by venkanna setty

12 February 2026 732 Views

Complete guide on tax and GST on social media income in India. Covers income tax, TDS, GST registration, foreign income, LUT and compliance tips.

Comprehensive Guide to Statutory, Tax & Regulatory Compliances for Hotels

Posted by CA KAJAL AGRAWAL 11 February 2026 1514 Views

Complete guide to legal, GST, TDS and licensing compliances for hotel businesses in India. Covers ROC, FSSAI, GST rates, TDS and tax pitfalls.

Smoke And Screens: How Finance Bill 2026 Recalibrates NCCD On Tobacco And STT On Derivatives

Posted by Raj Jaggi

10 February 2026 414 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.

Expenditure on educational seminars by 'Charitable Institutions' related to the main object cannot be disallowed

Posted by Vivek Jalan 10 February 2026 169 Views

Chintan Shivirs serve as platforms for knowledge exchange through seminars and conferences. Learn how such educational activities align with Section 11 tax exemptions, key Supreme Court rulings and the limits on commercial receipts.

Breaking the Mold: Exciting Career Paths for CAs Beyond the Audit Room

Posted by OneShotCA 10 February 2026 310 Views

Think CA careers are limited to audit and tax? Think again. Explore high-growth career paths for Chartered Accountants from investment banking and fintech to consulting, wealth management and entrepreneurship.

Section 144C Time-Limit Finally Clarified: No More Litigation on Draft vs Final Assessment Deadlines

Posted by Poojitha Raam Vinay

09 February 2026 1656 Views

Finance Bill 2026 clarifies Section 144C time limits with retrospective amendments, settling the draft vs final assessment order controversy, DRP timelines, and applicability of Sections 153 & 153B.

TDS Rate Chart For Tax Year 2026-27: With Revised Section Codes in Challans

Posted by Mitali 09 February 2026 49894 Views

Income Tax from 1 April 2026 simplifies TDS/TCS by consolidating sections 392-402. Check updated section codes, TDS rates, thresholds & compliance rules for AY 2026-27.