Provisions relating to Income chargeable under head Salaries under Income Tax Act, 2026
Provisions relating to salary income under Sections 15 to 19 of the Income Tax Act, 2025, including perquisites, profits in lieu and deductions.
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Indian Tax Residency After Moving to UAE: Rules, Day Counts & Common Mistakes
Understand Indian tax residency after moving to the UAE, including day counts, RNOR, deemed residence, DTAA rules and common mistakes.
FAST-DS 2026: A Practical Guide for Taxpayers Holding Undisclosed Foreign Assets
FAST-DS 2026 provides eligible taxpayers an opportunity to address certain past foreign-asset disclosure issues subject to prescribed conditions.
Income Tax Refund on Excess Recovery: Refund, Interest, Adjustment & Recovery Rules
Practical guide to excess income-tax recovery, refund, interest, adjustment, withholding and recovery of excessive refunds.
India–UAE DTAA: Tax Residence, PE, Dividends, Capital Gains and FTC
Practical guide to India–UAE DTAA covering tax residence, PE, dividends, interest, royalties, capital gains, FTC and treaty compliance.
Income Tax Demand Recovery: When Can AO Attach Bank Accounts & Property?
Explains income-tax demand recovery, stay, garnishee notices, bank attachment, movable and immovable property recovery and refund adjustment.
Section 147A Struck Down, JAO Notices Invalid: Jyoti Sareen (Punjab & Haryana HC)
Punjab & Haryana High Court strikes down Section 147A and holds JAO-issued Section 148 notices invalid under the faceless reassessment scheme.
F&O Taxation: Business Income, Loss Set-Off and Turnover Rules
F&O profits are generally taxed as non-speculative business income, with specific rules for expenses, losses, carry-forward and turnover.
Wife’s Jewellery Found at Common Residence Cannot Be Added to Husband: Nagpur ITAT
Nirmal Kumar Agrawal Vs ACIT (ITAT Nagpur) – ITAT Nagpur deletes jewellery addition u/s 69A and holds enhanced Section 115BBE rate inapplicable to pre-amendment search.
Section 139(8a) To 263(6): Did Updated Return Regime Actually Change?
Examines the shift from Section 139(8A) to 263(6), post-notice updated returns, additional tax, penalty protection and reassessment proceedings.
