#income tax act 1961
Log in to FollowLatest income tax act 1961 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 56(2)(vii)(c) not applies to New Shares of Amalgamated Company: ITAT Rajkot

Decriminalization of Minor Direct Tax Offenses in India

Revision u/s. 263 based on audit objections justified as no verification done by AO

TDS and Advance Tax Credits was allowable for Amalgamated Company as per section 199 r/w 198

Violation of FCRA Act without specifying provision cannot be ground to reject application for registration u/s. 12AB

Proceedings against deceased person is null and void: Karnataka HC

Section 271D Penalty Invalid if AO fails to record satisfaction: Rajasthan HC

Section 11 exemption cannot be denied merely for late filing of Form 10B

No TDS u/s 194H as amount retained by e-commerce platforms were service fees and not commissions

FAQs on Amendments to Block Assessment Provisions under Finance Bill 2025

Budget 2025: Time Limit for Retention of Seized Books rationalized – FAQs

Clarification on Court Stay and Time Limits under Income Tax

Section 275 amended to set a six-month deadline for passing penalty orders

Budget 2025 extends Income Tax section 270AA Immunity Application Processing Time
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.
