CAclubindia Articles

Union Budget 2026-27: An Overview of Direct and Indirect Tax Proposals

CA Aditya 04 February 2026 at 08:27

Union Budget 2026–27 focuses on simplifying tax laws, easing compliance, and resolving disputes, with key direct and indirect tax changes effective from AY 2026-27.

Union Budget 2026: Customs & Trade Facilitation Amendments - Topic-wise Summary with Key Changes (Before vs After)

CA Varun Gupta 04 February 2026 at 08:26

Union Budget 2026 GST & IGST amendments explained with section-wise analysis, before–after comparison, effective dates, and practical impact on taxpayers and professionals.

Union Budget 2026: Industry Gets Highways, Agriculture Gets Footpaths - Is Development Losing Balance?

Sagar 04 February 2026 at 08:26

Union Budget 2026-27 prioritises infrastructure and industry with higher capex, while agriculture faces low investment, no legal MSP guarantee, rising costs, and climate risks.

When An E-Way Bill Fails But ITC Survives: Lessons in GST Interpretation (Part I)

Raj Jaggi 03 February 2026 at 10:14

Explores why ITC denial based solely on invalid E-Way Bills is flawed, analysing Section 16 of the CGST Act and the primacy of substantive compliance over procedural lapses.

Simplified GST Changes in Budget 2026: Finance Bill 2026 CGST and IGST Amendments

CA Varun Gupta 03 February 2026 at 08:24

Budget 2026 proposes key GST and IGST amendments via Finance Bill 2026, covering post-sale discounts, credit notes, refunds, advance rulings and intermediary POS rules.

26 Important Income Tax Proposals in Union Budget 2026

CA Umesh Sharma 03 February 2026 at 08:24

Union Budget 2026 explained through an Arjuna-Krishna dialogue. Key highlights include the new Income Tax Act, 2025, 26 major tax proposals, compliance simplification, reduced penalties, and major taxpayer-friendly reforms effective from 1st April 2026.

Key Benefits of Income Tax to the Salaried Person in the Budget 2026

Pranab Banerjee 03 February 2026 at 08:24

Union Budget 2026 brings stability for salaried Indians with unchanged tax slabs, higher effective tax-free income, continued deductions and easier compliance.

New Rates of STT for Options & Futures Trading Starting From April 26

Poojitha Raam Vinay 02 February 2026 at 17:27

Union Budget 2026-27 hikes Securities Transaction Tax (STT) on equity Futures & Options from April 2026 to curb speculation, raise costs for traders, and reduce volatility.

Income Tax Return Filing Due Date For AY 26-27: Full Details With New Updates

Poojitha Raam Vinay 02 February 2026 at 15:38

Know the ITR filing due dates for AY 2026-27 (FY 2025-26), who must file, penalties for late filing, required documents, and benefits of timely filing. Stay compliant and avoid fines

ICAI, ICSI & ICMAI to Launch Short-Term Courses to Develop 'Corporate Mitras' in Tier-II & III Towns

Suhasini 02 February 2026 at 11:47

Discover how ICAI, ICSI, and ICMAI are supporting India's SMEs and micro enterprises through Corporate Mitras, short-term courses and the Rs 10,000 crore SME Growth Fund. Empowering Tier-II & Tier-III businesses with compliance solutions and access to capital.