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Archive: 05 April 2026

Posts in 05 April 2026

Income from Salary under Income tax Act, 2025: A Practical Note from 01.04.2026

April 5, 2026 12768 Views 1 comment Print

Explains salary taxation under Income-tax Act 2025 from April 2026, covering sections, perquisites, deductions, TDS changes and new forms.

Section 144C Income Tax Act Amendment: Retrospective Clarification or Legislative Overreach?

April 5, 2026 1044 Views 0 comment Print

Retrospective amendments in tax law raises concerns about fairness and legal certainty. This blog evaluates the controversy surrounding Section 144C by raising a broader question: does this amendment simply aims to resolve conflicting judicial interpretations, or does it under a guise retrospectively expand the powers of tax authorities in a manner inconsistent with established principles of certainty in taxation?

RD 1 Filing and Calendar Year Adoption for Foreign Liaison Offices

April 5, 2026 657 Views 0 comment Print

Foreign liaison offices face RD-1 filing issues as MCA treats FC-4 acceptance as sufficient for calendar year adoption, creating compliance uncertainty.

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