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.

Section 234E Demand Set Aside as Section 200A Intimation Exceeded Jurisdiction pre-01.06.2015

India–France DTAA Amended to Grant Source Country Taxing Rights on Share Capital Gains

Income Tax in India: Principles, Structure & Practical implications

Taxation of Digital Economy in India: Are Equalisation Levy & Digital Taxation Enough?

Delaying CIRP due to settlement proposal without CoC approval is not justifiable

Draft Income Tax Rule 26 – Cases Where Payments Exceeding ₹10,000 Per Day May Be Made Otherwise Than by Specified Banking or Electronic Modes Under Rule 48

CIT(A) Cannot Dismiss Appeal for Non-Payment of Advance Tax in Reassessment: ITAT Indore

Appeal Cannot Be Dismissed for Non-Payment of Advance Tax Where No Taxable Income Exists: ITAT Raipur

Draft Income Tax Rule 25 – Caps Depreciation at 40% Due to Tax Regime Options

Draft Income Tax Rule 24 – Infrastructure facility under section 32(e) of the Act

Draft Income Tax Rule 23 – Computation of pro rata amount of discount on a zero coupon bond for the purpose of section 32(d) of the Act

Draft Income Tax Rule 19 and 20 – Rule 19 ₹8 Lakh GTI Limit & Rule 20 VRS Deduction Guidelines

Draft Income Tax Rules – 21 Unrealised Rent Conditions & Rule 22 Rural Branch Average Advances Computation

Horizontal and Vertical Equity in Taxation: Can Modern Income Tax Balance Both?
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.
