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Latest Articles


Can Updated Return Be Filed After Notice Under Sections 143(2), 148A or 148?

Income Tax : The article explains how the Finance Acts, 2025 and 2026 have reshaped the Updated Return regime under Section 139(8A). It highlig...

June 27, 2026 780 Views 0 comment Print

SC Sends JAO vs Faceless Reassessment Dispute Back to High Courts

Income Tax : The Supreme Court has remitted reassessment cases for fresh consideration after the retrospective insertion of Section 147A, leavi...

June 27, 2026 204 Views 0 comment Print

25 Practical Errors Found During ITR Filing that every Taxpayer should avoid

Income Tax : Learn the most frequent errors taxpayers make while filing Income Tax Returns for AY 2026-27 and how avoiding them can prevent not...

June 27, 2026 1800 Views 1 comment Print

Section 87A Rebate Anomaly Leaves Higher Earners With Lower Take-Home Pay

Income Tax : The article explains how the interaction of Section 87A, marginal relief, and Health & Education Cess can leave taxpayers earning ...

June 27, 2026 141 Views 0 comment Print

FAQs on Authority for Advance Ruling/Board for Advance Rulings

Income Tax : Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The...

June 27, 2026 17121 Views 0 comment Print


Latest News


Advance Tax Collections Grow 15.30% due to Higher Corporate Tax Payments

Income Tax : Net direct tax collections for FY 2026-27 grew by 14.64% as of June 17, 2026, driven by higher corporate and non-corporate tax rec...

June 19, 2026 249 Views 0 comment Print

Income Tax Superintendent Caught by CBI in Bribery Case Linked to PAN Deletion

Income Tax : The CBI apprehended an Income Tax Office Superintendent in Odisha after he was allegedly caught accepting a bribe for deleting a d...

June 6, 2026 6238 Views 0 comment Print

ITAT Prioritizes Old Appeals as Rising Pendency Requires Urgent Disposal Measures

Income Tax : The Income Tax Appellate Tribunal has proposed a priority disposal mechanism for appeals filed up to and including 2022 in respons...

June 5, 2026 306 Views 0 comment Print

Request for Rationalisation and Merger of TDS Return Codes 1023 & 1024

Income Tax : A representation has urged CBDT to merge TDS return codes 1023 and 1024, arguing that both apply to the same contract payments wit...

June 4, 2026 1941 Views 0 comment Print

Reduce CASS 2026 Scrutiny Cases Due to New Income Tax Act Transition Challenges: ITGOA

Income Tax : Association requested CBDT to rationalize CASS 2026 case selection considering the administrative burden caused by implementation ...

May 21, 2026 4014 Views 1 comment Print


Latest Judiciary


Bombay HC Quashes Penalty as Order Giving Effect Was Not Passed Within Limitation

Income Tax : The High Court held that failure to pass the order giving effect within the time prescribed under Section 153 resulted in abatemen...

June 28, 2026 84 Views 0 comment Print

Section 80-IA Deduction Denied as Trade Credits Remained Unexplained Under Section 68

Income Tax : The Madras High Court held that unexplained trade credits falling under Section 68 cannot qualify for deduction under Section 80-I...

June 28, 2026 48 Views 0 comment Print

ITAT Mumbai Restricts Section 14A Disallowance as It Cannot Exceed Exempt Income

Income Tax : The Tribunal restricted the Section 14A disallowance to exempt income and deleted additions relating to bad debts, tea and coffee ...

June 28, 2026 81 Views 0 comment Print

ITAT Rejects Section 143(1) Adjustment for Lack of Mandatory Prior Intimation

Income Tax : The ITAT held that the CPC could not make adjustments under Section 143(1) without first issuing the mandatory intimation to the a...

June 28, 2026 87 Views 0 comment Print

No Separate Approval Needed for 10% FTS Tax Benefit Where RBI Automatic Route Applies

Income Tax : The ITAT Mumbai held that Fees for Technical Services were taxable at 10% under section 115A(1)(b) since the RBI's automatic appro...

June 28, 2026 69 Views 0 comment Print


Latest Notifications


CBDT Grants Five-Year Scientific Research Recognition to Public Health Foundation

Income Tax : CBDT has approved a scientific research institution under the Income-tax Act, 2025 for tax years 2026-27 to 2030-31. The notificat...

June 27, 2026 162 Views 0 comment Print

CBDT Approved University of Hyderabad for Scientific Research Tax Benefits

Income Tax : CBDT has approved the University of Hyderabad for scientific research under Section 45 of the Income-tax Act, 2025. The approval i...

June 27, 2026 102 Views 0 comment Print

CBDT Issues Complete Income Tax Scrutiny Guidelines for FY 2026-27

Income Tax : The CBDT has identified specific categories of taxpayers whose returns will be compulsorily selected for complete scrutiny during ...

June 7, 2026 50742 Views 1 comment Print

Income-Tax (Amendment) Commencement Ordinance, 2026

Income Tax : The Ordinance exempts interest income and capital gains arising from Government securities for Foreign Institutional Investors and...

June 6, 2026 906 Views 0 comment Print

CBDT Notifies Infrastructure Sub-Sectors as Eligible Businesses Under Income Tax Act 2025

Income Tax : The Central Government has specified infrastructure sub-sectors from the Updated Harmonised Master List as eligible businesses und...

June 2, 2026 714 Views 0 comment Print


Implementation of Cadre Restructuring in the Income Tax Department : Constitution of Sub-committee No.7: Infrastructure Requirements

July 2, 2013 895 Views 0 comment Print

his Sub-Committee shall, after considering the creation of 20,751 additional posts, 1080 additional assessment/other units, and consequent requirement of existing infrastructure, be responsible for Assessing the existing infrastructure, and infrastructure gaps in the Department. Working out and recommending arrangements to meet the interim requirements of infrastructure based on the creation, deployment and filling of posts in various Regions until the long term arrangements are made. Recommending long term infrastructure requirements to dovetail with the plan for location and phasing of posts and offices, Working out the requirements of other supporting infrastructure for the offices and Preparing an infrastructure plan with its implementation schedule and financial implications.

Implementation of Cadre Restructuring in Income Tax Department : Constitution of Sub-committee No.6 : Recruitment Rules for Group B & C Cadres

July 2, 2013 2398 Views 0 comment Print

This Sub-Committee No. 6 known as the Sub-committee on RRs for Group B & C Cadres shall be responsible for the following: identifying requirements for amendments in RRs as a result of restructuring and the Model RRs, examining the issue such as the merger of posts like STA, Steno Gr 1. OS as Executive Assistant, and the consequent changes in promotion channels; and making recommendations for suitable amendments in the RRs. examining recruitment/promotion related problems in these posts faced in different regions, and recommend any required amendment in the RRs resolve the same.

Implementation of Cadre Restructuring proposals Income Tax Department : Constitution of Sub-committee No.5 : IRS Recruitment Rules

July 2, 2013 790 Views 0 comment Print

5. This Sub-Committee shall: look into the existing issues in the RRs for IRS recommend RRs for the new scales/posts in accordance with the model RRs, and considering RRs of other Services with Apex Scale in their cadre prepare consolidated RRs taking into account the amendments already proposed, and amendments required as a result of Cadre Restructuring, and assist in the speedy amendment of the RRs for the IRS

Implementation of the Cadre Restructuring proposals in Income Tax Department : Constitution of Sub-committee No.4 : Recruitment of Group B & C Cadres and Training Needs

July 2, 2013 739 Views 0 comment Print

This Sub-Committee shall be responsible for looking into the process of filling up all the direct recruitment posts in Group B and Group Cadres preparation and implementation of a training plan for the newly recruited personnel in consultation with the NADT/RTIs/CCIT CCAs(for MSTUs) and training institutions recommending the methodology and time frame for filling up of vacant posts in the Promotion quota.

Implementation of Cadre Restructuring in Income Tax Department : Constitution of Sub-committee No.3: Restructuring of Directorates

July 2, 2013 823 Views 0 comment Print

5. This Sub-Committee shall be responsible for making recommendations on the implementation of proposals made by the departmental Cadre Restructuring Committee regarding the staff in the attached directorates establishment of newly created Directorates making recommendations on the issue of inter-se seniority after merger of cadres making recommendations on specific issues relating to distribution/allocattion of posts and manpower relating to certain directorates such as Investigation in UP, NADT etc. making recommendations for the implementation of restructuring of other Cadres

Implementation of the Cadre Restructuring proposals in Income Tax Department : Constitution of Sub-committee No. 2: DPCs

July 2, 2013 522 Views 0 comment Print

The responsibilities of the Sub Committee will be: to ensure early DPC for promotion to the concerned post facilitate/carry out vacancy analysis ensure preparation of a proper panel ensure availability of all the necessary clearances

Implementation of the Cadre Restructuring proposals in Income Tax Department : Constitution of Sub-committee No.1: Jurisdiction & Deployment of Posts

July 2, 2013 691 Views 0 comment Print

This Sub-Committee No. I known as Sub-committee for Jurisdiction and Deployment of posts shall be responsible for recommending the setting up of various offices along with their jurisdiction in accordance with the approved proposals. The Sub-committee shall recommend the Regions/Charges/ places where the additional posts/officers/officials can be deployed, and their likely jurisdiction keeping in mind the need:

Salaried Employees – Beware of Filing Quick ITR 1 Online

July 2, 2013 19092 Views 0 comment Print

Recently, the Income Tax Department has allowed quick filing of ITR 1 by salaried class assessees on its e-filing website itself, thereby reducing the burden of uploading the XML file. This happens to be one of the most easiest and convenient way of filing the return electronically.

Point wise checklist on preparation of form 3CB/CD online format

July 2, 2013 13534 Views 0 comment Print

CA Hardik Mehta Point wise checklist on preparation of form 3CB/CD audit report to be filed with Income Tax Department. We are attaching herewith a Form 3CB/3CD Checklist as applicable for A.Y. 2013-14 and onwards. The checklist is useful in preparation of Tax Audit Report. Download Point wise checklist on preparation of form 3CB/CD online […]

Expenditure incurred during temporary lull of business should be an allowable expenditure

July 2, 2013 2770 Views 0 comment Print

Assessing Officer ignored the very fact that there was a temporary lull in the business of the assessee and it was not a cessation of business of activity. Therefore, the Assessing Officer disallowed the expenses incurred by the assessee for continuation of its business which deserve

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