An analysis of Sections 263 and 264 of the Income-tax Act, 1961. It details the conditions, scope, and judicial precedents for these revisional powers.
A practical guide on Section 10(23C) registration for educational and medical institutions in India. Learn about the legal framework, judicial interpretations, and filing procedures.
Introduction and statutory backdrop Section 80G of the Income-tax Act, 1961 provides for a deduction to donors who make contributions to specified funds or charitable institutions. The legal text enumerates the categories of funds and institutions and prescribes the quantum of deduction (50% or 100%, with or without restriction) available to the donor. An entity […]
Examine how landmark case laws like Satyam, Sahara, and Tata Sons influenced the drafting and interpretation of India’s Companies Act, 2013, and its rules.
Examine key case laws like Vodafone and Cairn Energy that prompted major legislative changes to India’s Income-tax Act, including retrospective amendments and their rollbacks.
Learn the step-by-step procedure followed by Income Tax authorities during search and seizure operations, including legal safeguards and rights of the taxpayer.
Understand your rights during tax surveys and searches under Sections 133, 133A, and 132 of the Income-Tax Act, 1961, with insights on statutory and constitutional safeguards.
A guide for tax professionals on how to respond to a Section 131 income tax notice, covering legal procedures, best practices, and avoiding penalties.
This document provides an in‑depth, practitioner‑level treatment of replies to notices issued under Section 142(1) of the Income‑tax Act, 1961.
Explore fund-based accounting in trusts, types of funds, key challenges, inter-fund transfers, and compliance requirements for accurate financial reporting.
