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.

Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi

Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi

Income deemed to Accrue or Arise in India

Agricultural Income Taxation under Income Tax Act 2025

The Income Tax Act, 2025: A New Era In Direct Taxation Replacing the Income Tax Act, 1961 with effect from 1st April, 2026 By: S. Prasad, Auditor & Tax Consultants, Mysore

No TDS on Payment for serving food in restaurant in normal course of its business

Interest admissible on refund arising from Direct Tax Vivad Se Vishwas Scheme

Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding

TDS Rates & Thresholds for FY 2026–27 (w.e.f. 01.04.2026) – As per Income Tax Act, 2025

CBDT Introduces Mandatory UIN System to Track No-TDS Declarations Under Form 121

LIC Premium Allowed as Deduction Since Liability Was Not Contingent: Madras HC

Section 148 Notice Quashed as SC Ruling Settled Limitation Issue: Bombay HC

ITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid

Addition Reduced as AO Failed to Disprove Books but Assessee cannot Fully Explain Cash Surge
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.
