Articles by this Author
Income Tax

Income Tax
Draft Income Tax Rule 279: Limits for Schedule III
Income Tax

Income Tax
Draft Income Tax Rule 278 – Conditions for purpose of Schedule III
Corporate Law

Corporate Law
IRDAI Proposes Mandatory Ind AS Adoption for Insurers from April 2026
Income Tax

Income Tax
Draft Income Tax Rules 194–196: Declaration under Section 375, Application for Deferral of Appeal under Section 376, and Constitution of Dispute Resolution Committee under Section 379
Income Tax

Income Tax
Draft Income Tax Rules 191–193: Mode of Service of Orders, Additional Evidence Before CIT(A), and Form of Appeal/Cross-Objections to Appellate Tribunal
Income Tax

Income Tax
Draft Income Tax Rule 190 – Furnishing Statement of Donation Particulars and Certificate to Donor under Section 354(1) of the Act
Income Tax

Income Tax
Draft Income Tax Rules 188 and 189 – Audit Report Requirements under Section 348 and Valuation Method for Accreted Income under Section 352(2)
Income Tax

Income Tax
Draft Income Tax Rule 187 – Books of Account and Documents to Be Maintained by Registered Non-Profit Organisation
Income Tax

Income Tax
Draft Income Tax Rules 184, 185 and 186 – Options for Deemed Application, Statement for Income Accumulation, and Application for Change of Accumulated Income Purpose by Registered NPO
Income Tax

Income Tax
Draft Income Tax Rule 182 and 183 – Computation of Commercial Gains under Sections 335(e) & 344 and Income Applied for Benefit of Related Persons by Registered NPO
Finance

Finance
IFSCA Prescribes Comprehensive Fee Structure for IFSC Entities from FY 2026-27
Income Tax

Income Tax
Draft Income Tax Rule 233: Authentication of notices and other documents
Income Tax

Income Tax
Draft Income Tax Rule 232: Service of notice, summons, requisition, order and other communication U/s. 501
Income Tax

Income Tax
