#income tax act 1961
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Understanding Section 145(3): Best Judgment Assessment & Powers of AO

No Prosecution for Delay in TDS/TCS Deposit Under IT Act, 1961 — What Changes from FY 2026-27?

Section 10(46) Tax Exemption Granted to District Legal Service Authority, Karnal

Income Tax Form 42: Application for Tax Residency Certificate (Section 159)

Mandatory Income Tax Form 41 for DTAA Benefits under section 159(8)

Income Tax Form 40: Option for Relief on Foreign Retirement Benefit Account Income

Income-tax Form No. 39: Form for Relief on Salary, Gratuity & Pension – Section 157(1)

Income Tax Form 38: Certificate of foreign inward remittance – Income Tax Act, 2025

Income Tax Form 37: Certificate for Patentees Receiving Royalty (Section 152(5))

Income Tax Form 36: Certificate for Authors Receiving Royalty (Section 151(5))

Income Tax Form 35: Report for OBU & IFSC Income Deduction (Section 147(4)(a))

Income Tax Form 34: Report for Additional Employee Cost Deduction (Section 146)

Income Tax Form 33: SEZ Unit Particulars for Section 144 Deduction

Income Tax Form 32: Audit Report – Section 46, 138, 139, 140(8), 141, 142, 143 & 144
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.
