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.

India’s Equalisation Levy: Taxing Big Tech in the Digital Age

Draft Income Tax Rules 194–196: Declaration under Section 375, Application for Deferral of Appeal under Section 376, and Constitution of Dispute Resolution Committee under Section 379

Draft Income Tax Rules 191–193: Mode of Service of Orders, Additional Evidence Before CIT(A), and Form of Appeal/Cross-Objections to Appellate Tribunal

Assessment Order Invalid as Failure to Click Portal Button Cannot Defeat Right to Hearing

Draft Income Tax Rule 190 – Furnishing Statement of Donation Particulars and Certificate to Donor under Section 354(1) of the Act

Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material

Draft Income Tax Rules 188 and 189 – Audit Report Requirements under Section 348 and Valuation Method for Accreted Income under Section 352(2)

Faceless but Not Voiceless: Rethinking Natural Justice under India’s E-Assessment Regime

Draft Income Tax Rule 187 – Books of Account and Documents to Be Maintained by Registered Non-Profit Organisation

Draft Income Tax Rules 184, 185 and 186 – Options for Deemed Application, Statement for Income Accumulation, and Application for Change of Accumulated Income Purpose by Registered NPO

Draft Income Tax Rule 182 and 183 – Computation of Commercial Gains under Sections 335(e) & 344 and Income Applied for Benefit of Related Persons by Registered NPO

Draft Income Tax Rule 181 – Common Application for Registration of Non-Profit Organisation or Approval under Section 133(1)(b)(ii) of the Act

Draft Income Tax Rule 180 – Return of income in respect of block assessment under section 294(1) of the Act

Draft Income Tax Rule 178 and 179: Application for TDS Credit u/s 288(1) (Table Sl. No. 11); Notice of Demand u/s 289
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.
