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.

CSR Deduction Allowed Under Section 80G Due to Absence of Statutory Restriction

Section 263 Invalid as AO Conducted Inquiry on CSR Deduction Claim

Tax Dispute on Capital Gains Rate: Writ Dismissed for Alternative Remedy

Penny Stock Share Transactions: Reassessment Quashed for Change of Opinion

Section 56 & 69 Additions deleted After Reassessment Proceedings Quashed

Share Trading Income Not Business Income as Records Supported Capital Gains Claim

Clarification on Section 194A TDS on interest in case of banking institutions

Section 69C Addition unsustainable if expenditure is recorded & source explained

Income Tax Act 2025 vs Income Tax Act 1961 – Changes from April 1, 2026

TDS Returns and Statements under Income Tax Act 2025

Key Income Tax Changes from April 1, 2026 under Income-tax Act, 2025

Development fee collected for funding capital expenditure for airport development not taxable as revenue income

Section 263 Cannot Override DRP: ITAT Mumbai Quashes Revision

Finance Act 2026
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.
