#income tax act 1961
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Alternate Minimum Tax (AMT) under Income-tax Act & Rule 40BA

Income Computation and Disclosure Standards (ICDS)

Fair Market Value Tax Rules: Gifts, ESOPs, Inventory Conversion & Share Transfers

New Tax Regime Provisions for Domestic Companies under Income-tax Act, 2025

TCS Rate Chart for Tax Year 2026-27 under Income-tax Act, 2025

Major Changes Effective 1st April 2026 related to Income Tax, GST, Corporate Law

Comparative Analysis: Old vs New TDS/TCS Framework (1961 vs 2025 Act)

Death of Assessment Year: Structural Reform or Mere Terminological Shift

80P Deduction Denied Due to Late Filing of Return: HC Directs to seek Condonation

Taxation of Life Insurance Policies under Income Tax Act, 1961

Virtual Digital Assets (VDAs) under Income-tax Act, 1961

Tax on Winnings From Online Games: Section 115BBJ of Income-tax Act, 1961

Tonnage Tax Scheme (TTS) under Chapter XII-G of Income-tax Act

Section 10(23C) Exemption to Educational, Medical, Charitable & Religious Institutions
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.
