#income tax act 1961
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Income Tax Search & Seizure: Powers, Procedures & Taxpayer Rights

Income Tax Recovery: Sections 222 to 230 and Rule 117B

Penalties Imposable under Income-tax Act, 1961

Prosecution for offences under Income Tax Act, 1961

Compounding of Income Tax Offences: Eligibility, Timelines & Conditions

Unexplained Income: Taxation under Sections 68 to 69D of Income-tax Act

Advance Income Tax: Procedure, Rules, Compliance & Prescribed Forms

TCS mechanism under Section 206C of Income-tax Act, 1961

Refund of Income Tax

Pass-Through Income Taxation for AIFs, Securitisation & Business Trusts

Computation of Income and Tax Liability

Income Tax Liability in Representative & Special Cases (Legal Heirs, Succession, Liquidation, etc.)

Interest and Fees under Income-tax Act, 1961

Minimum Alternate Tax (MAT) under Income Tax Act, 1961
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.
