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February 2026

From The President

By CA Zubin F. Billimoria, President
Reading Time 5 mins

My Dear BCAS Family,

As I begin to write, I would like to reflect on my visit to the new Parliament Building during the Direct Tax Residential Retreat in Delhi, which was a first in the history of BCAS. Being within the hallowed precincts of the “temple of democracy” gave us a glimpse of the magnificent halls where laws are debated and enacted. Each piece of legislation that emerges from there affects our economy, our businesses, and our professional practice. Further, it stands as a symbol of democratic deliberation and legislative wisdom. Also, by the time you read this, the Union Budget, which plays a pivotal role in shaping our professional landscape, will have been presented by the Hon. Finance Minister. This has prompted me to focus on the theme of legislation and its impact on professionals and institutions like us.

Legislation is not merely a tool of governance but also a means of social order, justice, and economic growth, and the foundation of our professional journey.

IMPACT ON PROFESSIONALS:

The impact of legislation o

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