#income tax act 1961
Log in to FollowLatest income tax act 1961 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Retrospective Amendments under Budget 2026 – Rectification, Revision, Reassessment Options before Tax Authorities

GAAR in India: Fine Line Between Smart Tax Planning and Aggressive Tax Avoidance

Reassessment Upheld as Section 148 Notice Issued Within Limitation Despite clerical error in email attachment

Delhi HC Restores Section 10(23C)(vi) Exemption as Franchise Fees Held Incidental

Bombay HC Stays Section 270A Penalty as Prima Facie Deduction Was Claimed Under Prevailing Law

Digital Earnings, Real Taxes: A Comprehensive Guide to Taxation for Freelancers, Influencers and Content Creators in India

A Doctrinal Analysis of Deemed Income under Sections 68–69D of Income Tax Act, 1961

Faceless Assessment Scheme in India: Transparency Revolution or Procedural Challenge?

Income from Salary under the Income Tax Act, 1961

ITAT Hyderabad Quashes U/s 148 Reopening; Third-Party Seized Laptop Data & Non-Compliance with Sec 149(1)(b) Held Fatal

Calcutta HC Stays Reassessment Notice as Section 151 Approval Not Served

Delhi HC Allows Foreign Tax Credit Despite Delay in Filing Form 67

Karnataka HC Upholds TDS Demand on Foreign LTC as Section 10(5) Inapplicable

Crypto Under Tax Lens: Is India’s Virtual Digital Asset Regime Fair & Future-Ready?
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.
