#Budget
Log in to FollowLatest Budget updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.
Income Tax
Income Tax
Special audit -Section 142(2A)- Withdraw Amendment made vide Finance Act, 2013
Income Tax
Income Tax
Clarify to prevent erosion of Indian tax base through TP adjustments in hands of Foreign Companies
Income Tax
Income Tax
Remove Restriction on C/F of MAT/AMT credit and claim of FTC
Income Tax
Income Tax
Section 194C- Amend definition of the term ‘work’: ICAI
Income Tax
Income Tax
Section 132(1), 132(1A) and 132A(1)- Reason to believe to conduct a search, etc. not to be disclosed
Income Tax
Income Tax
Section 132(8A) – Immunity from Penalty and Searches
Income Tax
Income Tax
Tax on accreted income – Section 115TD (1)(b) – merger of two trusts / organisations
Income Tax
Income Tax
Section 142A- Estimation of value of asset by Valuation Officer
Income Tax
Income Tax
Section 139(5)– Reduction in time limit for filing revised return
Income Tax
Income Tax
Section 139(4) and 139(5) – Time limit for filing belated return reduced
Income Tax
Income Tax
Section 133C Power to call for information by prescribed income-tax Authority
Income Tax
Income Tax
Section 143 – Need to create pre-assessment filters
Income Tax
Income Tax
Section 145(2) – ICDSs should not be implemented- ICAI
Income Tax
Income Tax
Section 155(14A) Claim of FTC pertaining to taxes under dispute in foreign country
Explore the latest Budget updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
