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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 108 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 18104 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 454265 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 267 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 6262 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 4026 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 69 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 111 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


Circular No. 10/2002-Income Tax Dated 9-10-2002

October 9, 2002 4210 Views 0 comment Print

Circular No. 10 of 2002-Income Tax Section 195 of the Income-tax Act, 1961 provides that any person responsible for paying to a non-resident any sum chargeable under the Act shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by cheque or draft or any other mode, whichever is earlier, deduct income-tax thereon at the rates in force.

Notification No. 293/2002-Income Tax Dated 30/9/2002

September 30, 2002 502 Views 0 comment Print

Notification No. 293-Income Tax In exercise of the powers conferred by clause (23) of section 10 of the Income tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Poona District & Metropolitan Badminton Association, Pune” for the purpose of the said clause for the assessment years 1993-94 to 1995-96 subject to the following conditions

Notification No. 292/2002-Income Tax Dated 30/9/2002

September 30, 2002 508 Views 0 comment Print

Notification No. 292-Income Tax In exercise of the powers conferred by sub-clause (iv) clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Punjab Calamity Relief Fund, Punjab, Chandigarh” for the purpose of the said sub-clause for the assessment years 1991-92 to 1993-94 subject to the following conditions

Notification No. 290/2002-Income Tax Dated 27/9/2002

September 27, 2002 394 Views 0 comment Print

Notification No. 290-Income Tax In exercise of the powers conferred by clause (23) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Sports Authority of Andhra Pradesh, Hyderabad” for the purpose of the said clause for the assessment years 2000-01 to 2002-03 subject to the following conditions

Notification No. 289/2002-Income Tax Dated 26/9/2002

September 26, 2002 487 Views 0 comment Print

Notification No. 289-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Indian International Textile Machinery Exhibition Society, Mumbai” for the purpose of the said sub-clause for the assessment years 2002-03 to 2004-05 subject

Notification No. 284/2002-Income Tax Dated 25/9/2002

September 25, 2002 478 Views 0 comment Print

Notification No. 284-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Action for Food Production (AFPRO), Janakpuri, New Delhi” for the purpose of the said sub-clause for the assessment years 1994-95 to 1996-97 subject

Notification No. 288/2002-Income Tax Dated 25/9/2002

September 25, 2002 445 Views 0 comment Print

Notification No. 288-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Indian Institute of Public Administration, New Delhi” for the purpose of the said sub-clause for the assessment years 2001-02 to 2003-04 subject to the following conditions

Notification No. 283/2002-Income Tax Dated 25/9/2002

September 25, 2002 475 Views 0 comment Print

Notification No. 283-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Centre for High Technology, New Delhi” for the purpose of the said sub-clause for the assessment years 1992-93 to 1994-95 subject to the following conditions

Notification No. 280/2002-Income Tax Dated 25/9/2002

September 25, 2002 466 Views 0 comment Print

Notification No. 280-Income Tax In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Shri Laxmji Mandir Trust, Bet” for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions

Notification No. 286/2002-Income Tax Dated 25/9/2002

September 25, 2002 490 Views 0 comment Print

Notification No. 286-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Delhi Society for Mentally Retarded Children, Okhla Centre, New Delhi” for the purpose of the said sub-clause for the assessment years 1997198 to 1999-2000 subject

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