Follow Us:

CBDT

Latest Articles


TDS & TCS Changes from 1st April 2026

Income Tax : The reform consolidates TDS provisions into a structured system and introduces digital compliance mechanisms. It enhances clarity,...

May 2, 2026 39234 Views 2 comments Print

Can WhatsApp Chats Alone Justify Tax Additions? Tribunal Says No

Income Tax : The ruling clarifies that unauthenticated digital chats and screenshots cannot form the sole basis of tax additions without proper...

April 13, 2026 1203 Views 0 comment Print

Compounding of Income Tax Offences: Eligibility, Timelines & Conditions

Income Tax : The framework permits taxpayers to settle offences by paying prescribed compounding charges instead of facing prosecution. It clar...

April 9, 2026 666 Views 0 comment Print

CBDT Expands CRS Reporting to Crypto Assets to Strengthen Financial Transparency

Income Tax : CBDT amended Income-tax Rules to include crypto-assets and digital financial products in CRS reporting. The move expands disclosur...

March 13, 2026 3489 Views 0 comment Print

Income Tax Rule 205 Mandates Landlord Relationship Disclosure in HRA Claims

Income Tax : The Draft Income-tax Rules, 2026 require salaried taxpayers to disclose their relationship with landlords, enabling enhanced scrut...

February 19, 2026 5094 Views 0 comment Print


Latest News


Request for Rationalisation and Merger of TDS Return Codes 1023 & 1024

Income Tax : A representation has urged CBDT to merge TDS return codes 1023 and 1024, arguing that both apply to the same contract payments wit...

June 4, 2026 1512 Views 0 comment Print

Record 219 APAs Signed Due to Rising Need for Transfer Pricing Certainty

Income Tax : CBDT signed a record number of APAs to provide clarity on transfer pricing and reduce disputes. The framework ensures advance dete...

April 1, 2026 402 Views 0 comment Print

Own Merit” Promotions Of SC/ST Officials In CBDT

Income Tax : The Government stated that representations on own merit promotions are examined regularly as per existing rules, with no separate ...

February 10, 2026 768 Views 0 comment Print

CBDT seeks inputs on proposed Income-tax Rules and Forms

Income Tax : Draft Income-tax Rules and Forms have been released for public feedback before the new law takes effect, with inputs to shape the ...

February 9, 2026 3399 Views 0 comment Print

Appeal Delays Linked to Administrative Overload, Not Income Tax Officer Negligence: ITGOA

Income Tax : Following judicial criticism of delayed appeals, officers urged structural reforms to fix institutional gaps rather than penalisin...

January 29, 2026 807 Views 0 comment Print


Latest Judiciary


AO Cannot Exceed Scope of Limited Scrutiny Without Approval: ITAT Bangalore

Income Tax : The Tribunal observed that CBDT instructions prohibit the AO from examining issues beyond the specific reason for limited scrutiny...

May 28, 2026 330 Views 0 comment Print

Bombay HC Condones 430-Day Delay in Filing Form 10 for Section 11 Exemption

Income Tax : Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where gen...

May 13, 2026 240 Views 0 comment Print

Calcutta HC Dismisses Tax Appeal Below ₹2 Crore Limit for Failure to Show CBDT Exception Applies

Income Tax : Court found that the appellant failed to clearly identify which exceptional clause applied. Since the tax effect was below Rs.2 cr...

May 3, 2026 393 Views 0 comment Print

CBDT Instruction 1916 Applies to Taxation Too – ITAT Deletes Jewellery Addition Within Prescribed Limits

Income Tax : The issue was whether jewellery found during search can be taxed despite CBDT limits. ITAT held that jewellery within prescribed l...

April 28, 2026 4608 Views 0 comment Print

ITAT Delhi Quashes Assessment Due to Invalid Manual Scrutiny Selection

Income Tax : The case examined whether scrutiny selection without meeting CBDT conditions was valid. The ITAT held that failure to satisfy mand...

April 26, 2026 630 Views 0 comment Print


Latest Notifications


CBDT Directs Uniform Application of Sections 68 to 69D as C&AG Flags Tax Assessment Errors

Income Tax : CBDT has instructed tax officers to uniformly apply Sections 68 to 69D and Section 115BBE after a C&AG audit found inconsistencies...

May 29, 2026 13569 Views 3 comments Print

CBDT Revises monetary limits for jurisdiction of Wards & Circles in JAO charges in Delhi

Income Tax : The Income Tax Department increased monetary thresholds for assigning cases between ITOs and D/ACITs in Delhi Region. The revised ...

May 15, 2026 1467 Views 0 comment Print

CBDT Introduces Mandatory UIN System to Track No-TDS Declarations Under Form 121

Income Tax : The notification requires payers to generate UINs and file quarterly details of declarations even where no tax is deducted. It enh...

March 28, 2026 29949 Views 0 comment Print

Tax Exemption Granted to District Legal Service Authority, Faridabad for Specified Incomes

Income Tax : Explains the CBDT notification granting section 10(46) exemption to a district legal services authority and the categories of inco...

February 5, 2026 468 Views 0 comment Print

CBDT Grants Income Tax Exemption to Mussoorie Dehradun Development Authority

Income Tax : The Central Government notified an urban development authority under section 10(46A) of the Income-tax Act. The exemption applies ...

January 6, 2026 360 Views 0 comment Print


Depreciation on Finance Lease Rental Payment allowed to lessee: ITAT Mumbai

April 15, 2025 1002 Views 0 comment Print

ITAT Mumbai held that alternative claim of assessee (lessee) to allow depreciation on Finance Lease Rental Payment is allowable since lessor is allowed deduction of the same under section 37(1) of the Income Tax Act.

Know About Provisions of Form No. 15G and Form No. 15H

April 11, 2025 15357 Views 1 comment Print

Understand Form 15G & 15H for no TDS on interest. Learn who should file, deadlines, online submission, and penalty details.

Cash Deposit During Demonetization from Liquor Sales: Addition u/s 69 Unjustified

April 10, 2025 1353 Views 0 comment Print

ITAT Chennai held that cash sales of liquor is the source of cash deposit during demonetization and accordingly, since the nature and source of investment fully explained by the assessee, addition u/s. 69 of 69A not justifiable.

Bangles, Bills & CBDT: A Love-Hate Triangle

April 8, 2025 1803 Views 0 comment Print

Explore the complex interplay of tradition and tax law surrounding Streedhan (women’s jewellery) in India, CBDT guidelines, and court rulings.

CBDT Signs 174 Advance Pricing Agreements in FY 2024-25

April 1, 2025 2055 Views 0 comment Print

CBDT signed 174 Advance Pricing Agreements in FY 2024-25, including a record number of bilateral agreements, to improve transfer pricing certainty.

15 days minimum time to be given to respond to hearing notices: ITAT Pune

March 28, 2025 1452 Views 0 comment Print

ITAT Pune remands Dnyanagan Education Society’s case for fresh consideration after the rejection of its Section 12AB registration due to procedural lapses and short response time.

Section 10(46) Income Tax Exemption for Karnataka Urban Water Board Notified

March 28, 2025 681 Views 0 comment Print

The Karnataka Urban Water Supply & Drainage Board receives tax exemption for specified income from FY 2023-24 to 2027-28 under Section 10(46) of the IT Act.

CBDT Amends Form 3CD: Adds Section 44BBC, Removes 32AC, 32AD, 35AC & 35CCB

March 28, 2025 17484 Views 0 comment Print

CBDT amends Income Tax Rules, effective April 1, 2025, revising Form 3CD, MSME interest provisions, buyback reporting, and loan/deposit classifications.

Madras HC directed continuation of stay till disposal of appeal before Appellate Authority

March 28, 2025 1551 Views 0 comment Print

Madras High Court directed to expeditiously dispose of the appeal filed before Appellate Authority and also held that stay granted shall continue to operate till the disposal of pending appeal.

Expenditure from Taxed income cannot be considered as unexplained: ITAT Jaipur

March 27, 2025 579 Views 0 comment Print

ITAT Jaipur ruling on Parshavnath Buildestate Pvt Ltd vs ACIT regarding unexplained expenditures under Section 69C and taxation under Section 115BBE of the Income Tax Act.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930