CAclubindia Articles


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

  Raj Jaggipro badge    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 Guptapro badge    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 Banerjeepro badge    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 pro badge    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 pro badge    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

  Suhasinipro badge    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.



Finance Bill 2026: STT on Futures and Options Set to Increase from 1st April 2026

  Shree    02 February 2026 at 11:30

The Finance Bill 2026 proposes an increase in Securities Transaction Tax (STT) on futures and options, effective April 1, 2026, aiming to curb excessive speculation and strengthen market transparency.



Income Tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals

  CA Varun Guptapro badge    02 February 2026 at 09:06

Topic-wise summary of key Direct Tax proposals in Union Budget 2026, covering Income-tax Act 2025, compliance simplification, TDS/TCS changes, penalties, capital markets, and global tax reforms.



The Ledger and the Law: Reading the Tax Story of Finance Bill 2026

  CA Rohit Sonar    02 February 2026 at 06:56

The Finance Bill 2026 prioritizes stability and governance over tax relief. While rates and exemptions largely remain unchanged, reforms in compliance, filing timelines, and targeted deductions signal a shift from discretion to systems, simplifying the tax experience for Indian taxpayers.




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