#income tax act 1961
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Toll Collection Rights – An intangible Asset

Under which section one can submit Form No 15G/15H

Withdrawing benefit of TDS on advance rent received unjustified: ITAT Delhi

Approval accorded u/s. 153D without application of mind is unenforceable in law

Penalty u/s 271(1)(c) not leviable as addition made on account of difference of opinion

New property cost for exemption u/s 54 has to be as per collaboration agreement & sale deed

Disallowance u/s. 14A cannot be more than exempt income

Expenditure towards ESOP is allowable deduction u/s 37

Registration u/s 12AA not granted to trust existed for benefit of particular section of Hindu religion

TDS not deductible on payment of compensation to Cricket South Africa

TDS deductible on professional & technical services fees for developing of web enabled software

Expenditure relating to import of rubber process oil incurred for carrying on business is deductible u/s 37(1)

A Critical Exposition of Section 115JH of Income Tax Act, 1961 & Its Impact on Foreign Companies

A Comprehensive Guide to Section 35AC of Income Tax Act 1961 & Related Rule 11L Applications
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.
