#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
Retrospective amendment in S.9(1)(vi) to clarify that consideration for use or right to use of computer software is royalty
Income Tax
Income Tax
Govt amends IT Act w.e.f. 01.04.1962 to bring deals like Vodafone Under Tax Net
Income Tax
Income Tax
Budget 2012 introduces General Anti Avoidance Rule (GAAR)
Income Tax
Income Tax
“Person responsible for paying” in case of payment by Central Government or Government of a State
Income Tax
Income Tax
S. 201 Extension of time for passing an order in certain cases to six years
Income Tax
Income Tax
Increase in Threshold for TDS on compensation or consideration for compulsory acquisition
Income Tax
Income Tax
Intimation after processing of TDS statement rectifiable and appealable
Income Tax
Income Tax
Disallowance of business expenditure on account of non-deduction of tax on payment to resident payee
Income Tax
Income Tax
S. 201 Deemed date of payment of tax by resident payee is date of furnishing of return of income
Income Tax
Income Tax
Deduction for interest on deposits in savings accounts up to 10K Rs.
Income Tax
Income Tax
Senior Citizen Age Reduced to 60 years for S.80D, 80DDB, 197A & Form 15H
Income Tax
Income Tax
Extension of sunset date for tax holiday for power sector to A.Y. 2013-14
Income Tax
Income Tax
Deduction for capital expenditure on specified business extended to three new businesses
Income Tax
Income Tax
S.35AD Deduction allowable if Assesee transfers the operation of hotel to another person
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.
