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 87 – Eligible assessee for safe harbour rules for international transactions
Draft Income Tax Rules 85 and 86: Accountant’s Report under Section 172 and Safe Harbour Definitions for International Transactions
Draft Income Tax Rule 84 – Information and documents to be kept and maintained under section 171(1)(a)
Draft Income Tax Rule 83 – Time Limit for Repatriation under Section 170(2) and Interest Computation under Section 170(4) on Secondary Adjustments
Draft Income Tax Rule 82 – Exercise of option for determination of Arm’s length price for multiple years in a single proceeding
Draft Income Tax Rule 81 – Determination of arm’s length price in certain cases
Draft Income Tax Rule 80 – Most appropriate method
Draft Income Tax Rule 79 – Determination of arm’s length price under section 165
Draft Income Tax Rules 77 and 78 – Meaning of Expressions and Other Method for Determining Arms Length Price
Draft Income Tax Rules 75 and 76 – Documents for Double Taxation Relief under Sections 159(1) & 159(2) and Foreign Tax Credit
Draft Income Tax Rule 74 – Taxation of income from retirement benefit account maintained in a notified country
Draft Income Tax Rule 73 – Relief under section 157(1) when salary is paid in arrears or in advance, gratuity, etc
Draft Income Tax Rules 67 to 72 – Forms, Reports & Certificates Under Sections 144, 146, 147(4)(a), 151(5), 151(6), 152(5) & 152(6) of the Act
TDS System: An Effective Tax Mechanism or an Unfair Cash Flow Burden on Taxpayers?
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.
