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.
Fresh U/s 12AB Application Cannot Be Rejected Due to Earlier Denial – ITAT Restores Matter for Reconsideration
APMC Gets Full Exemption – ITAT Condones Delay & Quashes Assessments Despite PAN Error
Penalty U/s 270A Held Premature – ITAT Bangalore Restores Matter Pending Quantum Outcome
115BBE Amendment Not Retrospective – ITAT Chennai Restricts Tax to 30% for Pre-01.04.2017 Transactions
Choosing AE as tested party justifiable since AE possess least complex functional analysis
TCS Rate Chart for Tax Year 2026-27 under Income-tax Act, 2025
Assessment order void as approval u/s. 153D granted in mechanical manner without application of mind
Section 69 cannot be invoked when investments are recorded & taxed: ITAT Visakhapatnam
Depreciation under Income Tax Act 2025: Section 34 Rates & Provisions
AMP expense incurred exclusively for business is revenue expenditure: ITAT Delhi
Major Update under Income Tax Act, 2025 – Introduction of Form 141
Comparative Analysis: Old vs New TDS/TCS Framework (1961 vs 2025 Act)
Online Cricket Games under Indian Taxation (Income Tax & GST Perspective)
Death of Assessment Year: Structural Reform or Mere Terminological Shift
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.
