CAclubindia Articles

Draft Income Tax Rules 2026: Major PAN Quoting Changes Explained

Posted by efiletax

18 February 2026 1022 Views

The Central Board of Direct Taxes (CBDT) has released the Draft Income Tax Rules 2026, proposing higher PAN thresholds for cash deposits, withdrawals, property deals, and vehicle purchases. The new rules aim to reduce compliance burden while aligning with the Income Tax Act, 2025 effective April 1, 2026.

Cheque Bounce Rules in India: What Changes in 2026 Mean for You

Posted by efiletax

18 February 2026 4765 Views

Cheque bounce laws in India are tightening for 2026. Faster trials, 20% interim compensation, digital evidence, and stricter RBI action explained.

Interest Computation Changes under GST (Effective from January 2026)

Posted by Ram Avtar Singh 18 February 2026 9742 Views

January 2026 update in GSTR-3B aligns GST interest calculation with Section 50 and Rule 88B, charging interest only on net unpaid cash tax.

Beyond Redressal: How the 2026 RBI Ombudsman Updates are Institutionalising Customer Trust

Posted by Affluence Advisory 18 February 2026 152 Views

RBI Ombudsman 2026: Expanded Internal Ombudsman mandate, API-based CMS 2.0 reporting, and stricter digital lending accountability.

Direct Tax Code: Upcoming Major Changes in 2026

Posted by Mitali 17 February 2026 2 Views

Direct Tax Code is set to replace the existing Income Tax Act, 1961 for making tax system more straightforward and user friendly.

Appointment of Statutory Auditors under the Companies Act

Posted by Akansha Rathi and Associates 17 February 2026 303 Views

Understand auditor appointment, rotation, eligibility, resignation, removal, remuneration, and prohibited services under Sections 139 to 144 of the Companies Act, including rules for Government and non-Government companies.

Tax Calculation Slabs For FY 2025-26 (AY 26-27)

Posted by Mitali 17 February 2026 7071 Views

Updated Tax Calculation Slabs For FY 25–26. Check slab-wise tax structure and key benefits before filing AY 2026-27 return.

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

Posted by Raj Jaggi

17 February 2026 232 Views

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.

Registration Rules for Small Trusts and Institutions: April 2025 Amendment

Posted by Chaitra Seetharam 17 February 2026 27 Views

New registration rule for small charitable trusts effective from April 2025 for easing compliance. Check out the new change made?

The Vanishing Shield: Is your Home Loan Interest losing its Tax Power?

Posted by Marimganti Tarun B.com,FCMA 17 February 2026 384 Views

Home loan tax benefits under Section 24(b) are fading under the New Tax Regime (Section 115BAC). Understand how the loss of interest deduction impacts salaried taxpayers, the break-even point between old vs new regime and who stands to lose the most before filing your return.