CAclubindia Articles

STT Increase on Futures & Options from April 2026

Posted by Shree 02 February 2026 449 Views

India's Finance Bill 2026 proposes higher STT on futures & options from April 1, 2026. Learn about the revised rates and impact on traders.

Budget 2026: Key Income Tax Changes & Proposals

Posted by CA Varun Gupta 02 February 2026 1967 Views

Discover the key income tax amendments from Budget 2026. Get a topic-wise summary of direct tax proposals, simplifications, and relief measures.

Finance Bill 2026: Tax Story & Reforms Explained

Posted by CA Rohit Sonar 02 February 2026 394 Views

Explore the Finance Bill 2026. Discover changes in tax regimes, filing deadlines, and new deductions. Understand the shift towards tax governance and clarity.

Time Spent in Rectification Proceedings to be Excluded while Computing Limitation Period for Filing Appeals under Sections 107 and 112 of the GST Law

Posted by Raj Jaggi 02 February 2026 567 Views

When GST procedure eclipses justice: Allahabad HC applies Section 14 Limitation Act to exclude rectification time in GST appeals.

Union Budget 2026-27: Key Highlights & Initiatives

Posted by Mitali 01 February 2026 1408 Views

Discover the key highlights of the Union Budget 2026-27, focusing on economic growth, capacity building, and inclusive development. Learn about new schemes and tax reforms.

Section 43B(h): Reporting in Form 3CD Made Easy

Posted by Mitali 01 February 2026 8 Views

Learn how to report Section 43B(h) of the Income Tax Act in Form 3CD. Understand payment limits & disallowance rules for MSMEs.

Financial Bill 2026: Income Tax Rates Explained

Posted by Mitali 01 February 2026 686 Views

Understand the income tax rates for assessment year 2026-27 as per the Financial Bill 2026. No changes proposed to existing tax rates.

Income Tax Rebate FY 2025-26: Rules & New Regime

Posted by CS Lalit Rajput 01 February 2026 1512 Views

Understand income tax rebate rules for FY 2025-26 (AY 2026-27). Discover Section 87A benefits under new and old tax regimes. Learn eligibility and expert expectations.

No More Forced ITC Order: New Rules from Jan 2026

Posted by Divisha 31 January 2026 10695 Views

From January 2026, GST rules allow flexible use of CGST and SGST ITC against remaining IGST liability after exhausting IGST ITC. Understand the change with examples.