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 219: Statement of TDS or TCS U/s. 397(3)(b)
Draft Income Tax Rule 218: Time and mode of payment to Government account of tax deducted or collected at source or tax paid
Draft Income Tax Rules 216–217: TAN Application & Relief from Higher TDS for Non-Residents
Draft Rule 214: Payer’s Application for Certificate on Payments to Non-Residents (Excl. Salary)
Draft Income Tax Rule 212, 213 – Buyer Declaration for No TCS u/s 394(2); Application for Lower/Nil TDS or TCS Certificate
Draft Income Tax Rule 210, 211:No TDS on UTI Units of Non-Residents u/s 393(2) Sl. 10 r/w 393(4) Sl. 15; Declaration for Nil TDS u/s 393(6)
Draft Income Tax Rule 209: Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
Draft Income Tax Rule 207, 208: Rate of Exchange for Forex TDS; Declaration & Evidence by Specified Senior Citizen
Draft Income Tax Rule 206: Rate of exchange for conversion into rupees of income expressed in foreign currency
Draft Income Tax Rule 204, 205: Furnishing of Particulars & Evidence for TDS on Salaries u/s 392(1) & 392(5)(b)
Draft Income Tax Rule 201, 202, 203: Certification of Advance Rulings u/s 384(8); HC Appeal Procedure u/s 389(1); Credit for TDS/TCS
Draft Income Tax Rule 200: Application for obtaining an advance ruling under section 383
Draft Income Tax Rule 199: Specified Order’ & Eligibility Conditions to Restrict DRC Access
Draft Income Tax Rule 197, 198 – Application for Dispute Resolution before DRC u/s 379; Power to Waive/Reduce Penalty or Grant Prosecution Immunity u/s 379
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.
