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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 120 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 18119 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 273 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 454271 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 4032 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 84 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 117 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 267 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 50973 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 738 Views 0 comment Print


Notification No. 11102/1999 – Income Tax Dated 6/10/1999

October 6, 1999 466 Views 0 comment Print

Notification No. 11102/1999 – Income Tax In exercise of powers conferred by clause (f) of sub-section (14) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development of such area including the extent of and scope for, urbanisation of such area and other relevant consideration specifies the areas shown in column 3 of the schedule below and falling outside the local

Circular No. 780-Income Tax Dated 4-10-1999

October 4, 1999 925 Views 0 comment Print

Circular No. 780-Income Tax Section 10(23G) of the Income-tax Act, 1961 was inserted by the Finance (No.2) Act, 1996, w.e.f. 1-4-1997. This clause exempts income by way of dividend, interest and long-term capital gains arising out of investments made in an enterprise engaged in the business of developing, maintaining

Notification No. 11091/1999 – Income Tax Dated 28/9/1999

September 28, 1999 538 Views 0 comment Print

Notification No. 11091/1999 – Income Tax In the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) No. S.O. 773(E) dated the 20th September, 1999 published at pages 1 and 2, in the Gazette of India, Extraordinary, Part II section 3; sub-section (ii), dated the 20th September, 1999, at page 2 [published at (1999) 156 CTR (St) 71], after line 5, insert the following

Notification No. 11085/1999 – Income Tax Dated 20/9/1999

September 20, 1999 505 Views 0 comment Print

Notification No. 11085/1999 – Income Tax In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to seventy-five per cent of average rise in the Consumer Price Index for the financial year commencing on the 1st day of April, 1998 and ending on the 31st day of March, 1999

Circular No. 779-Income Tax Dated 14-9-1999

September 14, 1999 9451 Views 0 comment Print

Circular No. 779-Income Tax 4.2 Rates for deduction of income-tax at source during the finan­cial year 1999-2000 from income other than Salaries 4.2-1 The rates for deduction of income-tax at source during the financial year 1999-2000 from income other than Salaries, have been specified in Part II of the First Schedule to the Act. These rates apply to income by way of interest on securities, interest other than interest on securities, insurance commission, win­nings from lotteries or crossword puzzles, winnings from horse races and income of non-residents (including non-resident Indi­ans).

Notification No. 11078/1999 – Income Tax Dated 14/9/1999

September 14, 1999 475 Views 0 comment Print

Notification No. 11078/1999 – Income Tax It is notified for general information that M/s Export Import Bank of India, Mumbai, has been approved by the Central Government as a Corporation engaged for providing long-term finance for industrial and infrastructure development in the country for the purpose of section 36(1)(viii) of the Income-tax Act, 1961, for the assessment

Notification No. 11056/1999 – Income Tax Dated 2/9/1999

September 2, 1999 403 Views 0 comment Print

Notification No. 11056/1999 – Income Tax In exercise of the powers conferred in clause (1)(viii) of section 36 of the Income-tax Act, 1961, the Central Government hereby makes the following correction to the Notification No. 10998, dated 8th July, 1999 [published at (1999) 154 CTR (St) 83]

Notification No. S.O.703(E)/ – Income Tax Dated 1/9/1999

September 1, 1999 418 Views 0 comment Print

Notification No. S.O.703(E) – Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby (a) directs that the Chief Commissioners specified in column (2) of the Schedule annexed, having their headquarters at the places specified in the corresponding entries in column

Notification No. 11055/1999 – Income Tax Dated 1/9/1999

September 1, 1999 478 Views 0 comment Print

Notification No. 11055/1999 – Income Tax In exercise of the powers conferred by sub-section (1) and (2) of the section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby

Notification No. S.O.693(E) – Income Tax Dated 30/8/1999

August 30, 1999 4390 Views 0 comment Print

Notification No. S.O.693(E) – Income Tax Whereas the Convention between the Republic of India and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital came into force on January 21, 1989, after the notification by both the Contracting State to each other of the completion of

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