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Get all latest income tax news, act, article, notification, circulars, instructions, slab on Taxguru.in. Check out excel calculators budget 2017 ITR, black money, tax saving tips, deductions, tax audit on income tax.

Latest Articles


ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...

June 30, 2026 102 Views 0 comment Print

​International Business- Income Tax Sections to be remembered

Income Tax : The guide compiles the principal Income-tax Act provisions applicable to non-residents establishing business in India and resident...

June 30, 2026 18098 Views 1 comment Print

Compulsory Income Tax Scrutiny Guidelines FY 2026-27: CS01–CS06 Explained

Income Tax : CBDT has identified six categories of returns for compulsory scrutiny during FY 2026-27. Selection triggers detailed examination b...

June 30, 2026 270 Views 0 comment Print

Countrywise Withholding Tax Rates: IT Act vs. Tax Treaties/DTAA

Income Tax : Tax on dividends, interest, royalties and FTS earned by non-residents is governed by the more beneficial rate under the Income-tax...

June 30, 2026 43498 Views 1 comment Print

Countrywise Withholding Tax Rates / Chart as per DTAA

Income Tax : The applicable withholding tax depends on the Income-tax Act or the relevant DTAA, whichever is more beneficial. Treaty rates diff...

June 30, 2026 454256 Views 28 comments Print


Latest News


Advance Tax Collections Grow 15.30% due to Higher Corporate Tax Payments

Income Tax : Net direct tax collections for FY 2026-27 grew by 14.64% as of June 17, 2026, driven by higher corporate and non-corporate tax rec...

June 19, 2026 264 Views 0 comment Print

Income Tax Superintendent Caught by CBI in Bribery Case Linked to PAN Deletion

Income Tax : The CBI apprehended an Income Tax Office Superintendent in Odisha after he was allegedly caught accepting a bribe for deleting a d...

June 6, 2026 6259 Views 0 comment Print

ITAT Prioritizes Old Appeals as Rising Pendency Requires Urgent Disposal Measures

Income Tax : The Income Tax Appellate Tribunal has proposed a priority disposal mechanism for appeals filed up to and including 2022 in respons...

June 5, 2026 318 Views 0 comment Print

Request for Rationalisation and Merger of TDS Return Codes 1023 & 1024

Income Tax : A representation has urged CBDT to merge TDS return codes 1023 and 1024, arguing that both apply to the same contract payments wit...

June 4, 2026 1983 Views 0 comment Print

Reduce CASS 2026 Scrutiny Cases Due to New Income Tax Act Transition Challenges: ITGOA

Income Tax : Association requested CBDT to rationalize CASS 2026 case selection considering the administrative burden caused by implementation ...

May 21, 2026 4023 Views 1 comment Print


Latest Judiciary


ITAT Quashes Section 143(1) Order for Failure to Issue Mandatory Prior Intimation

Income Tax : ITAT held that CPC could not make adjustments under Section 143(1) without issuing the mandatory prior intimation. The order was q...

June 30, 2026 66 Views 0 comment Print

Search Assessment Notices Quashed as They Fell Beyond Ten-Year Block Period: SC

Income Tax : SC issued notice as Delhi HC quashed Section 153C notices beyond the ten-year block period while clarifying key principles on sear...

June 30, 2026 87 Views 0 comment Print

ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C(13) Time Limit

Income Tax : ITAT held the assessment time-barred as the AO failed to pass the final order within the mandatory timeline under Section 144C(13)...

June 30, 2026 81 Views 0 comment Print

ITAT Grants Relief on Corporate Guarantee, R&D; Disallows Doctors’ Freebies

Income Tax : Tribunal partly allowed the assessee's appeals by granting relief on transfer pricing, scientific research deduction, product regi...

June 30, 2026 69 Views 0 comment Print

Delhi HC Dismisses Assessment Passed Beyond Section 144C Time Limit

Income Tax : The High Court held that the assessment was time-barred as it was not completed within the mandatory period under Section 144C....

June 30, 2026 108 Views 0 comment Print


Latest Notifications


CBDT Grants Five-Year Scientific Research Recognition to Public Health Foundation

Income Tax : CBDT has approved a scientific research institution under the Income-tax Act, 2025 for tax years 2026-27 to 2030-31. The notificat...

June 27, 2026 264 Views 0 comment Print

CBDT Approved University of Hyderabad for Scientific Research Tax Benefits

Income Tax : CBDT has approved the University of Hyderabad for scientific research under Section 45 of the Income-tax Act, 2025. The approval i...

June 27, 2026 129 Views 0 comment Print

CBDT Issues Complete Income Tax Scrutiny Guidelines for FY 2026-27

Income Tax : The CBDT has identified specific categories of taxpayers whose returns will be compulsorily selected for complete scrutiny during ...

June 7, 2026 50970 Views 1 comment Print

Income-Tax (Amendment) Commencement Ordinance, 2026

Income Tax : The Ordinance exempts interest income and capital gains arising from Government securities for Foreign Institutional Investors and...

June 6, 2026 930 Views 0 comment Print

CBDT Notifies Infrastructure Sub-Sectors as Eligible Businesses Under Income Tax Act 2025

Income Tax : The Central Government has specified infrastructure sub-sectors from the Updated Harmonised Master List as eligible businesses und...

June 2, 2026 729 Views 0 comment Print


Notification No. 93/2006-Income Tax Dated 30/3/2006

March 30, 2006 493 Views 0 comment Print

Notification No. 93-Income Tax In exercise of the powers conferred by section 295 read with clause (48) of section 2 and clause (iiia) of sub-section (1) of section 36 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962

Notification No. 92/2006-Income Tax Dated 30/3/2006

March 30, 2006 400 Views 0 comment Print

Notification No. 92-Income Tax It is hereby notified for general information that the organization The Institution of Engineers (India), 8, Gokhale Road, Kolkata-700 020 has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rule 6 of the Income-tax Rules, 1962 for the period from 1-4-2004 to 31-3-2007

Notification No. 91/2006-Income Tax Dated 30/3/2006

March 30, 2006 433 Views 0 comment Print

Notification No. 91-Income Tax It is hereby notified for general information that the organization Consumer Education & Research Centre, Ahmedabad has been approved by the Central Government for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962 for the period from 1.4.2000 to 31.3.2002 under the category ‘Institution’ subject

Notification No. 88/2006-Income Tax Dated 30/3/2006

March 30, 2006 421 Views 0 comment Print

Notification No. 88-Income Tax It is hereby notified for general information that the organization Himalayan Institute Hospital Trust, Jolly Grant, Dehradun – 248140 – Uttranchal has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rule 6 of the Income-tax Rules, 1962 for the period from 1-4-2004 to 31-3-2007

Notification No. 87/2006-Income Tax Dated 30/3/2006

March 30, 2006 394 Views 0 comment Print

Notification No. 87-Income Tax It is hereby notified for general information that the organization The Foundation for Research in Community Health, 84-A, R.G. Thadani Marg, Worli, Mumbai has been approved by the Central Government for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rule 6 of the Income-tax Rules, 1962 for the period from 1-4-2002 to 31-3-2005

Notification No. 86/2006-Income Tax Dated 30/3/2006

March 30, 2006 385 Views 0 comment Print

Notification No. 86-Income Tax It is hereby notified for general information that the organization M/s Indian Institute of Psychometry, ‘EVERGREEN PLAZA’, (2nd to 5th Floor), 117, B.T. Road, Kolkata-700 035 has been approved by the Central Government for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with Rule 6 of the Income-tax Rules, 1962

Circular No. 4/2006-Income Tax Dated 29-3-2006

March 29, 2006 1664 Views 0 comment Print

Circular No. 4 of 2006-Income Tax Disallowance of twenty percent of the expenditure under the provisions of sub-section (3) of section 40A is made in the computation of income in any case where a payment is made otherwise than by a crossed cheque drawn on a bank or by a crossed bank draft for a sum exceeding twenty thousand rupees.

Notification No. 85/2006 ,Dated: 28.03.2006

March 28, 2006 526 Views 0 comment Print

this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business

Notification No. 84/2006, Dated : 28.03.2006

March 28, 2006 379 Views 0 comment Print

this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business

Notification No. 83/2006-Income Tax Dated 27/3/2006

March 27, 2006 415 Views 0 comment Print

Notification No. 83-Income Tax It is hereby notified for general information that the organization B.V. Patel Pharmaceutical Education & Research Development (PERD) Centre, Thaltej-Gandhinagar Highway, Thaltej, Ahmedabad-380054 has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6

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