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 160: Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
Draft Income Tax Rule 161: Transactions for section 262(9)(a) of Income Tax Act
Draft Income Tax Rule 162 – When PAN becomes inoperative under section 262(6)
Draft Income Tax Rule 163 – Conditions for furnishing return of income by persons other than a company or firm referred to in section 263(1)(a)(x)
Draft Income Tax Rule 164 – Forms, eligibility, verification etc. in respect of return of income
Draft Income Tax Rule 165, 166 – Updated Return Filing under Sections 263(6) & 263(2) and Defective Return Conditions under Section 263(7)
Draft IT Rules 167–171: Appeal Form (S.358), Return Verification (S.265), Information Verification (S.268(1)(c)), Notice Authority (S.268(3)) & Audit/Inventory Report Forms (S.268(5))
Draft Income Tax Rule 141: Computation of exempt income of specified fund, attributable to investment division of an offshore banking unit
Draft Income Tax Rule 142: Conditions in Schedule VI [Note 1(g)(ii)(B)] required to be fulfilled by an investment division of offshore banking unit
Draft Income Tax Rule 143 – Determination of income of a specified fund attributable to the investment division of an offshore banking unit under section 210(3) of the Act
Draft Income Tax Rule 144: Other conditions required to be fulfilled by a specified fund as referred to in Schedule VI
Draft Income Tax Rule 145 – Statements under sections 221(4), 222(2), 223(5) and 224(9)
Draft Income Tax Rule 130, 131, 132: Time Limits, Approving Panel Procedure & Remuneration
Draft Income Tax Rule 133, 134: Payment Modes & Patent Royalty Option
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.
