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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


Section 62(4) of Income-tax Act 2025: Closed List of Specified Professions Remains Unreformed

Income Tax : The Income-tax Act, 2025 continues the old specified professions framework without addressing longstanding classification issues. ...

June 11, 2026 117 Views 0 comment Print

SC Order Settled the issue of Taxability of International Software Supply Transactions?

Income Tax : The Supreme Court dismissed the Revenue's review petitions and reiterated that payments for off-the-shelf software do not constitu...

June 11, 2026 183 Views 0 comment Print

Period of limitation prescribed under Income-tax Act, 1961

Income Tax : A detailed overview of limitation periods prescribed under the Income-tax Act reveals how missing statutory deadlines can lead to ...

June 11, 2026 5691 Views 1 comment Print

ITR Filing 2026: Important Due Dates, Budget 2026 Updates & Strategies

Income Tax : Budget 2026 has extended the due dates for ITR-3, ITR-4, and revised returns, offering taxpayers greater flexibility. Understandin...

June 10, 2026 870 Views 0 comment Print

Sikkim: India’s Only Income Tax-Free State and the Law Behind It

Income Tax : Relocating to Sikkim does not automatically exempt you from income tax. This article explains who qualifies under Section 10(26AAA...

June 10, 2026 288 Views 0 comment Print


Latest News


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 6070 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 231 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 1626 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 3747 Views 1 comment Print

Representation for timely release of e-filing utilities for ITR for AY 2026-27

Income Tax : KSCAA requested the CBDT to release e-filing utilities and schemas for AY 2026-27 without delay, stating that pending utilities ar...

May 13, 2026 3975 Views 0 comment Print


Latest Judiciary


ITAT Deletes Section 69 Addition as Seized Loose Document Lacked Corroborative Evidence

Income Tax : The Tribunal held that an incomplete document recovered from an employee's laptop could not justify an addition under Section 69 w...

June 11, 2026 69 Views 0 comment Print

Capital Spending on School Infrastructure is Application of Income: ITAT Delhi

Income Tax : The ITAT held that once registration under Section 12AB was ultimately granted on the basis of the original application, the doctr...

June 11, 2026 75 Views 0 comment Print

CA Acting as Conduit for Clients’ Tax Payments Cannot Be Taxed on Deposits: ITAT Chennai

Income Tax : The ITAT Chennai ruled that funds received by a Chartered Accountant for remitting clients' taxes could not be treated as unexplai...

June 11, 2026 2658 Views 0 comment Print

Revised Return Not Essential Before Appellate Authorities for Additional Tax Claims

Income Tax : ITAT Mumbai held that appellate forums can entertain additional claims even without a revised return. The matter was remanded to t...

June 11, 2026 51 Views 0 comment Print

Daughter’s Bank Account Can’t Be Frozen for Father’s Tax Dues: Telangana HC

Income Tax : The Telangana High Court held that recovery proceedings under Section 226(3) cannot automatically extend to a daughter's bank acco...

June 11, 2026 120 Views 0 comment Print


Latest Notifications


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 45612 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 582 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 501 Views 0 comment Print

CBDT Approves National Institute of Advanced Studies as Scientific Research Institution  

Income Tax : CBDT has granted scientific research approval under the Income-tax Act, 2025, enabling eligible donations to qualify for tax benef...

May 30, 2026 165 Views 0 comment Print

CBDT Approves S. Nijalingappa Sugar Institute for Scientific Research Tax Benefit Eligibility 

Income Tax : CBDT has granted scientific research approval under the Income-tax Act, 2025, allowing eligible donations to qualify for tax benef...

May 30, 2026 138 Views 0 comment Print


Notification: S.O.2046 Date of Issue: 16/5/1978

May 16, 1978 385 Views 0 comment Print

Notification: S.O.2046 Central Government hereby notifies The Society of the Franciscan Brothers, Kotagiri for the purpose of the said section for and from the assessment year(s) 1975-76.

Circular No. 239-Income Tax dated 16-5-1978

May 16, 1978 483 Views 0 comment Print

Circular : No. 239-Income Tax Section 8(2) of the Additional Emoluments (Compulsory Deposit) Act, 1974 provides that for the purposes of computing the total income under the Income-tax Act, the amount repaid to an individual is deemed to be salary paid in arrears and the provisions of section 89(1) of the Income-tax Act shall apply.

Notification: S.O.2667 Date of Issue: 15/5/1978

May 15, 1978 409 Views 0 comment Print

Notification: S.O.2667 The Department of Revenue hereby amend the Notification No. 593 (F. No. 203/13/74–ITA–II) dated 17-4-1974 as under : This notification contains Corrigendum to Income-tax Act, 1961 carried out on May 15, 1978 not reproduced here as it is already contained in the body of the act itself

Notification: S.O.2399 Date of Issue: 15/5/1978

May 15, 1978 478 Views 0 comment Print

Notification: S.O.2399 It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, under the category ” Association ” in the area of other natural or applied sciences, subject to the following conditions :–

Notification: S.O.2398 Date of Issue: 15/5/1978

May 15, 1978 346 Views 0 comment Print

Notification: S.O.2398 It is hereby notified for general information that the following scientific research has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science and Technology, New Delhi.

Notification: S.O.2223 Date of Issue: 15/5/1978

May 15, 1978 520 Views 0 comment Print

Notification: S.O.2223 It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6(ii) of the Income-tax Rules, 1962, under the category of “Scientific Research Association” in the field

Notification: G.S.R.631 Date of Issue: 2/5/1978

May 2, 1978 691 Views 0 comment Print

Notification: G.S.R.631In pursuance of the provisions of section 280D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that annuity deposits made or recovered during the year 1978-79 shall bear interest at the rate of 4 1/4 per cent. (approximately) per annum.

Notification: S.O.2222 Date of Issue: 28/4/1978

April 28, 1978 481 Views 0 comment Print

Notification: S.O.2222 It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act,

Circular No. 238-Income Tax dated 28-4-1978

April 28, 1978 571 Views 0 comment Print

Circular : No. 238-Income Tax In continuation of this Department’s Circular : No. 228 [F.No. 275/21/77-IT(B)], dated 14-7-1977 a copy of the draft circular letter setting out the rates at which income-tax and surcharge should be deducted from interest on Government securities after March 31, 1978 is forwarded herewith.

Notification: S.O.1789 Date of Issue: 27/4/1978

April 27, 1978 448 Views 0 comment Print

Notification: S.O.1789 Central Government hereby notifies Arulmigu Chinthamoninathaswami Temple, Vasudevanallur, for the purpose of the said section for and from the assessment year(s) 1975-76.

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