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 46 – Maintenance of books of accounts under section 62 of the Act
Draft Income Tax Rules 2026: Rule 43 Audit Form U/s 59(4) and Rule 44–45 Conditions for Cruise Operators & Electronics Companies U/s 61(2)
Draft Income Tax Rule 42: Interest on Bad & Doubtful Debts of Specified Financial Institutions
Draft Income Tax Rule 41 -Expenditure for obtaining right to use spectrum for telecommunication services
Draft Income Tax Rule 40 – Conditions subject to which a skill development project is to be notified under Section 47(1)(b) of the Act
Draft Income Tax Rule 39 – Guidelines for Approval of Skill Development Projects under Section 47(1)(b) of the Act
Madras HC Directs Restoration of Old PAN After New PAN Cancelled
Reassessment Upheld as Section 148 Notice Issued Within Limitation Despite clerical error in email attachment
ITAT Chennai Allows Transit Shortage Payment claim which was Compensatory Not Penal
Capital Gains Tax in India: Short term vs Long term- A critical legal analysis
Delhi HC Restores Section 10(23C)(vi) Exemption as Franchise Fees Held Incidental
Section 80-IC Deduction Denied on Duty Drawback, But Netting of Duties Allowed
Reassessment Quashed as Escaped Income Below ₹50 Lakh Threshold: ITAT Mumbai
12AB Registration Rejection Set Aside Due to Denial of Opportunity to Furnish Documents
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.
