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.

SC Dismisses IBC Challenge to Benami Attachment Because NCLT Lacks Jurisdiction

Draft Income Tax Rule 31 – Statement of Donation Particulars and Donor Certificate Under Section 45(4)(a)

Draft Income Tax Rule 30 – Prescribed Authority & Approval Process for Scientific Research Expenditure under Section 45(3)(c)

Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business

Draft Income Tax Rule 29 – Prescribed Authority & Approval Process for Scientific Research Expenditure under Sections 45(1)(a)(ii) and 45(2)

Income Tax Act 2025: Do New Digital Search Powers Violate Privacy Rights?

Section 263 Revision Invalid as AO Conducted Proper Inquiry: Calcutta HC Upholds LTCG on Unlisted Shares

Car Lease through Employer – A Smart Tax Planning Strategy Explained

Digital Earnings, Real Taxes: A Comprehensive Guide to Taxation for Freelancers, Influencers and Content Creators in India

U.S. Taxation 2026: S Corporations (Updated Schedules)

SC to Examine Condonation of 30-Month ITR Delay After HC Rejects Genuine Hardship Plea

A Doctrinal Analysis of Deemed Income under Sections 68–69D of Income Tax Act, 1961

Faceless Assessment Scheme in India: Transparency Revolution or Procedural Challenge?

Strategic Fiscal Management: Tax Optimization for Diversified Income
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.
