#income tax act 1961
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IDS Declaration Failed but Tax Already Paid Must Be Credited: Bombay HC

Section 244A Exclusion Cannot Justify Delayed DTVSVS Refund: Delhi HC

Peak Credit Valid for Undisclosed Entries: Allahabad HC Dismisses Revenue Appeal

Form 3CLA Uploaded Before ITR Due Date Is Valid Compliance for Section 35(2AB: Bombay HC

₹12.50 Lakh FDR Wrongly Reported as ₹12.50 Crore: Reassessment Quashed by Patna HC

Bright Line Test Cannot Determine AMP International Transaction: Delhi High Court

Separate Section 68 Addition Not Permissible in Best Judgment Assessment: Allahabad HC

Delayed Retraction Cannot Undo Survey Admission on Bogus Entries: Calcutta HC

Partner’s Capital Received Through Demand Drafts Cannot Be Added Under Section 68: Gujarat HC

Telangana HC Sets Aside Section 68 Additions on Explained Rs.5.25 Crore Cash Credits

No Adverse TDS Action When GNOIDA Insisted on Non-Deduction of TDS: Delhi HC

TDS Compliance for Non-Residents: Rates, Forms & Rules

ITR Filing for Non-Residents: Forms, Taxability & Process

Faceless Assessment & Reassessment: Complete Taxpayer Guide
Explore the latest income tax act 1961 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
