CAclubindia Articles

Draft Rules May Bring The Old Regime Into Focus

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

  Raj Jaggi    13 February 2026 at 06:46

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.

Tax Deduction Rules for Employee Contributions From April 2026

  Poojitha Raam Vinay    12 February 2026 at 16:20

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

  Raj Jaggi    12 February 2026 at 09:20

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.

Income Tax and GST on Social Media Income

  venkanna setty    12 February 2026 at 06:43

Complete guide on tax and GST on social media income in India. Covers income tax, TDS, GST registration, foreign income, LUT and compliance tips.

Comprehensive Guide to Statutory, Tax & Regulatory Compliances for Hotels

Complete guide to legal, GST, TDS and licensing compliances for hotel businesses in India. Covers ROC, FSSAI, GST rates, TDS and tax pitfalls.