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JUDGEMENT IN A CHANGING PROFESSION
October is one of those months when the intensity of professional life becomes particularly visible. tax compliances, audit planning, quarterly closures, client expectations and regulatory developments converge, leaving little room for error or superficial judgement.
World Mental Health Day on 10 October is also relevant to the CA profession. In a profession where deadlines, client expectations and long working hours are part of everyday practice, mental well-being is closely linked to professional judgement and quality of work. Firms that encourage realistic workloads, effective delegation and adequate review time are not merely supporting employee well-being; they are strengthening professional quality.
READING BETWEEN THE TAX NUMBERS
The latest tax numbers provide the backdrop. As of September 17, 2026, net direct-tax collections stood at ₹12.1 lakh crore, up 13% year-on-year. Advance-tax collections rose 16.18% to ₹5.22 lakh crore, while corporate advance tax increased 18.09% to ₹4.16 lakh crore. Securities Transaction Tax collections rose sharply by 52.9% to ₹42,000 crore.
These are more than collection statistics; they reflect the continuing formalisation and digitisation of India'
