The new Form 100 replaces outdated audit reporting formats to improve compliance and clarity. It standardizes reporting for special audits directed by tax authorities.
The government introduced new PAN forms to simplify application procedures and reduce errors. The update ensures better user experience and improved verification processes.
Explains the mandatory filing of Form 71 for specified funds to claim exemption or concessional tax rates. Highlights audit certification, due dates, and compliance conditions.
Explains mandatory filing of Form 66 for companies liable to MAT and the requirement of CA certification. Highlights consequences of non-filing and defective returns.
Covers Master File, CbCR, and related forms, explaining compliance requirements and global alignment under new tax rules.
Explains how taxpayers can recompute book profits and reduce MAT liability using Form 53 for APA and secondary adjustments.
Explains how Form 49 replaces multiple forms to streamline Safe Harbour compliance and reduce duplication in transfer pricing filings.
Form 47 is an accountant’s certificate required under section 166(9) for transactions meeting Rule 82 conditions and must be filed with Form 46 online.
Form 44 is an e-form for reporting foreign income and claiming foreign tax credit under the Income-tax Rules, 2026, with specified filing timelines and documents.
The amendment permits payment aggregators as a new mode of deposit in the electronic cash ledger. This expands digital payment options and improves ease of compliance.
