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.

Income-tax Rules 2026: Big Changes from 1 April Every Taxpayer Must Know

Reassessment u/s. 148 based on mere change of opinion is impermissible in law

ITAT Delhi Reduces Cash Deposit Addition to 5% Due to Lack of Evidence by AO

Section 54 Exemption Allowed Without Registration Due to Possession & Payment

Taxation of Property Transactions: Key Section 54/4F Judicial Pronouncements- Part 1

Section 54 Deduction Allowed Due to Investment Within Time from Registered Deed Date

Section 54 Deduction Allowed for Multiple Floors Due to Single Residential House Interpretation

Comparative Analysis of Income Tax Forms under Income Tax Act 1961 & 2025

TDS on Transfer of Virtual Digital Assets (VDA): Form No. 141 Schedule D

No TCS on Compounding Fees as Illegal Mining Lacks Legal Contract or Licence: SC

TCS Cannot Be Extended to Illegal Mining Cases Due to Absence of Transfer of Rights: Chhattisgarh HC

Foreign Investor Gains Not Taxable in India Due to DTAA Residency Rule: ITAT Mumbai

Adverse Assessment under Section 143(3): Remedies & Strategy

Debatable Issue, No Penalty – ITAT Deletes U/s 270A Penalty on Land Classification
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.
