Income Tax
Log in to FollowLatest Income Tax news, articles, notifications, circulars and case laws covering ITR, assessments, deductions, TDS, capital gains, tax audit, appeals and compliance.
Section 12AB & Section 115TD: How Inadvertent Non-Compliance Converts Exemption into Tax Liability
Interplay of Section 45(5A) (JDAs) with RERA & Capital Gains Timing Issues
Virtual Digital Assets (VDAs) Taxation: Decoding Compliance Maze
No Natural Justice Violation if Multiple Opportunities Given: Telangana HC
“Guarantee Fee” Puzzle – Is it “Interest” or “Fees for Technical Services”?
India’s Evolving PE and Business Connection Tests – Post-Digital Economy BEPS Changes
Equalisation Levy Sunset? Evaluating Policy Shifts Beyond August 2024
Abandoned Software Development Costs Allowed as Revenue Expense in Adadyn Technologies Case
Dividend from Foreign Subsidiaries: Taxation & Section 80M Interplay
Interest on Broken Periods for Banks – Revisiting SC’s 2024 Ruling (Bank of Rajasthan)
Diminishing Role of “Tax Planning” in New Concessional Regimes – Is Optimization Now Dead?
Decoding Section 115BAE: Are Co-operative Societies Next Manufacturing Hubs?
GST Insight Portal Mismatch Alone Cannot Justify Section 263 Revision
ITAT Sends Back Bogus Purchase & Cash Credit Additions for Fresh Decision
Income Tax is TaxGuru’s extensive resource for developments under India’s direct tax laws. This category covers Income-tax provisions, rules, notifications, circulars, instructions, judicial decisions and practical compliance issues. Readers can explore articles and case laws on income-tax returns, assessments, reassessment, deductions, exemptions, capital gains, business income, TDS and TCS, tax audit, penalties, appeals, international taxation and other direct tax matters. The category also covers important CBDT announcements, tax deadlines, return filing developments and changes affecting individuals, businesses and other taxpayers. Chartered Accountants, advocates, tax professionals, companies and taxpayers can use this section to follow legislative, administrative and judicial developments and research important Income Tax issues and precedents.
