#income tax act 1961
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Notification No. 68/2024-Income Tax Dated: 18th July, 2024

Notification No. 67/2024-Income Tax Dated: 18th July, 2024

Notification No. 66/2024-Income Tax Dated: 18th July, 2024

Notification No. 65/2024-Income Tax Dated: 18th July, 2024

Notification No. 62/2024-Income Tax Dated: 18th July, 2024

Notification No. 61/2024-Income Tax Dated: 18th July, 2024

Notification No. 59/2024-Income Tax Dated: 18th July, 2024

Notification No. 57/2024-Income Tax Dated: 18th July, 2024

Notification No. 56/2024-Income Tax Dated: 18th July, 2024

Notification No. 54/2024-Income Tax Dated: 18th July, 2024

Section 263 revisional order without issuing SCN is void ab initio

Reopening Without New Material & on Mere Change of Opinion invalid

Reassessment cannot be based solely on reevaluating existing facts without new substantive material

No re-opening of assessment on mere change of opinion without nexus with original materials
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.
