#income tax act 1961
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Implications of amendment in Section 43B to taxpayers and SMEs

Notification No. 20/2024-Income Tax Dated: 6th February, 2024

No reassessment u/s 147 on account of receipt of significant share premium as it lacked tangible evidence

Draft Format of letter for filing objection to Section 148 Income Tax notice

Section 43B(h): Impact on Expenses under Income Tax Act & MSME Regulations

Notice under Section 133(6) of Income Tax Act 1961 to NRIs

Section 43B(h) of Income Tax Act: Timely Payments to Micro & Small Enterprises

Section 36(1)(va) of Income Tax Act, 1961 – Retrospectivity vs. Perspectivity Tussle

Brief Note on Interim Union Budget For FY 2024-25

Management Support Fees Not FTS under India-Singapore DTAA: ITAT Delhi

American Express (India) Wins Tax Battle: ITAT Delhi Grants Relief on Relocation Expenses

ITAT Directs AO to Allow Indexed Cost of Improvement & Recompute Capital Gains

Section 194C TDS on Common Maintenance Charges: ITAT remitts matter back to AO

A Guide for Assessee on Section 43B(h) of Income Tax Act, 1961- Compliance
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.
