CAclubindia Articles
Finance Bill 2026: Balancing Flexibility With Compliance Discipline
16 February 2026
286 Views
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.
How the 1600-Series Numbering Will Curb Financial Fraud in NBFCs
Learn how the Telecom Regulatory Authority of India 1600-series mandate impacts NBFCs, including deadlines, compliance steps, fraud prevention benefits and strategies to maintain customer trust.
Finance Bill 2026 Proposes Section 147A to Clarify Assessing Officer Jurisdiction for Notices u/s 148 & 148A
16 February 2026
1014 Views
Understand proposed Section 147A in Finance Bill 2026, a retrospective clarification on who qualifies as "Assessing Officer" for Sections 148 & 148A notices, addressing JAO vs NaFAC/AU jurisdiction and ensuring legal alignment.
Income Tax Penalties and Appeals: Understanding the Legal Process
Taxpayers are required to comply with tax laws and regulations, but mistakes, delays, or omissions can lead to penalties.
From Ambiguity To Assurance: Finance Bill 2026 Brings Statutory Clarity To TDS On Manpower Supply - Concluding Part II
14 February 2026
586 Views
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)
14 February 2026
203 Views
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.
How MRF became the most expensive stock in India
Discover why MRF Ltd became India's most expensive stock by share price. From no stock splits and low free float to strong fundamentals and long-term growth, here's what drove MRF past the Rs 1 lakh mark and why high price doesn’t always mean high valuation.
Section 292BA in Finance Bill 2026: End of DIN-Based Assessment Challenges?
14 February 2026
955 Views
Union Budget 2026 proposes Section 292BA to retrospectively validate assessment orders with DIN-quoting defects from 1 October 2019. With CBDT advising adjournments in pending cases, explore how this amendment could reshape ongoing DIN-related tax litigation.
Beyond the 14th: Why Real-Time GSTR-2B is the Future of ITC
With the rise of IMS and stricter GSTR-3B controls in 2026, relying only on monthly GSTR-2B can block ITC and strain cash flow. Learn why real-time GST credit matching is becoming essential to avoid penalties, reduce ITC leakage, and protect working capital.
Draft Rules May Bring The Old Regime Into Focus
India’s draft rules for the new Income-tax Act, 2025 (effective 1 April 2026) propose higher allowance limits, simplified compliance and relaxed thresholds bringing the old tax regime back into focus.
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