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.

Draft Income Tax Rule 177 – Modified return of income in respect of business reorganisation under section 314 of the Act

Draft Income Tax Rule 176 – Procedure for faceless assessment, reassessment or recomputation under section 273(1) of the Act

Draft Income Tax Rule 174 and 175 – Inspection Day & Time by Valuation Officers U/s 269(3); Prescribed Authority for Notice U/s 270(8)

Draft Income Tax Rule 173 – Jurisdiction of Valuation Officers as per section 2(110) read with section 269 of the Act

Draft Income Tax Rule 172 – Guidelines for the purposes of determining expenses for audit or inventory valuation

Can Rs. 25 Lakh Leave Encashment exemption be claimed retrospectively? Legal analysis

ITR-U: Pensioners 4-Year Compliance Lifeline – A Second Chance to Avoid Notices

Section 270A Penalty Quashed Because Incorrect Limb Was Invoked at Initiation

Draft Income Tax Rule 233: Authentication of notices and other documents

Draft Income Tax Rule 232: Service of notice, summons, requisition, order and other communication U/s. 501

Draft Income Tax Rules 226–231: TRO Powers, Tax Clearance, Refund & Application Forms (Secs 420, 434, 440)

Draft Income Tax Rule 225: Procedure for recovery of tax for section 413 and 475

Draft Income Tax Rules 221–224: Forms for Accountant Certificate, Demand Notice, Advance Tax Estimate & Sec 413/414 Statement

Draft Income Tax Rule 220: Information Furnishing for Payments to Non-Residents & Foreign Companies
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.
