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.
Unexplained Income: Taxation under Sections 68 to 69D of Income-tax Act
Advance Income Tax: Procedure, Rules, Compliance & Prescribed Forms
TCS mechanism under Section 206C of Income-tax Act, 1961
Refund of Income Tax
Pass-Through Income Taxation for AIFs, Securitisation & Business Trusts
Taxation of Non-Resident under Income-tax Act, 1961
Computation of Income and Tax Liability
Income Tax Liability in Representative & Special Cases (Legal Heirs, Succession, Liquidation, etc.)
Interest and Fees under Income-tax Act, 1961
Minimum Alternate Tax (MAT) under Income Tax Act, 1961
Alternate Minimum Tax (AMT) under Income-tax Act & Rule 40BA
Income Computation and Disclosure Standards (ICDS)
Fair Market Value Tax Rules: Gifts, ESOPs, Inventory Conversion & Share Transfers
New Tax Regime Provisions for Domestic Companies under Income-tax Act, 2025
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.
