CAclubindia Articles
Changes in Income from House Property from April 2026
The Union Budget 2026 proposed targeted amendments to the rules governing Income from House Property, effective April 1, 2026, bringing the Income-tax Act, 2025...
Finance Bill 2026: Resetting The Return Calendar Under The Income Tax Act, 2025
13 February 2026
442 Views
Finance Bill 2026 proposes key amendments to Section 263 of the Income-tax Act, 2025, rationalising return filing due dates, extending the revised return timeline to 12 months, and clarifying updated return provisions to strengthen voluntary tax compliance from Tax Year 2026-27.
SEBI Disclosure Framework for ESOPs and SARs: A Comprehensive Overview
Explore the legal framework governing ESOPs and SARs in India, including SEBI SBEB & SE Regulations, LODR compliance, Companies Act provisions, and recent 2025 amendments to shareholding pattern disclosures, enhancing transparency and fully diluted reporting.
Section 92E of the IT Act: Due Date Extended to 15th December 2024
Section 92E mandates filing a CA-certified audit report for entities involved in international or specified domestic transactions.
Form ITR-B: Filing Return for Block Period After Search
Form ITR-B is a new income tax return form which is specifically designed for taxpayers subjected to search or requisition operations.
DTVSV Scheme: Key Updates and New Clarifications
DTVSV Scheme is designed to resolve tax disputes efficiently. It simplifies tax compliance and reduces litigation burden for both taxpayers and authorities.
Tax Deduction Rules for Employee Contributions From April 2026
12 February 2026
5537 Views
OverviewEffective April 1, 2026, employer compliance for employee contributions (EPF, ESI, superannuation) is simplified by allowing tax deductions if deposited...
Buy-Back Gains Now Taxed as Capital Gains
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
12 February 2026
787 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
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.
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