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 215: Certificate of tax deducted or collected at source to be furnished under section 395(4)
ITAT Allows Project Completion Method Because AO Failed to Invoke Section 145(3)
ITAT Allows Software Expenses as Revenue Because Licences Were Short-Term and Non-Exclusive
TCS under Income Tax Act 2025 read with Draft 2026 Rules & as amended by Finance Bill 2026
Draft Income Tax Rule 146: Rules related to application for exercising option for tonnage tax scheme and other matters related to it
Draft Income Tax Rule 147: Publication and circulation of Board’s order under section 239(3)(a)
Draft Income Tax Rule 148: Search and Seizure under section 247
Draft Income Tax Rule 149: Procedure to requisition services under section 247(5) and to make a reference U/S 247(9)
Draft Income Tax Rule 150 – Valuation under section 247(9)
Draft Income Tax Rule 151: Requisition of books of account, etc. under section 248
Draft Income Tax Rules 151–156: Release of Assets (Sec 250), Distraint & Sale, Information Form (Sec 254(1)), Disclosure (Sec 258(2)) & Prescribed Authority (Sec 259)
Draft Income Tax Rule 157 – Persons Exempt from Obtaining PAN under Section 262
Draft Income Tax Rule 154 – Application for allotment of a PAN
Draft Income Tax Rule 159: Transactions in relation to which PAN is to be quoted or applied for Section 262(1)(f), 262(10)(c) and 262(10)(e)
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.
