#income tax act 1961
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Excise Duty Refund Held Capital Receipt as Linked to Investment Scheme: Delhi HC

P&H HC Sustained Addition as Assessee Failed to Disprove Bank Stock Statements

Revenue Cannot Ignore Tribunal Findings While Issuing Section 197 Certificate: Delhi HC

Revision Petitions Deemed Revived on Default Under Vivad Se Vishwas: J&K HC

Basis of Charge of Income Tax under Income-tax Act, 1961: Study of Sections 4, 5 & 14

Income Tax Act 2025 vs Income Tax Act 1961: Key Section Changes

Faceless Assessment under Income Tax Act: Transparency or Trouble?

Taxation of Traders in India: Structural Framework, Judicial Interpretation & Compliance Realities

Concept of Income under the Income Tax Act 1961

Festival Donations Allowed u/s 37(1); No 40A(ia) Disallowance Below TDS Limit; Interest Addition Upheld: ITAT Kolkata

Composite Merger Scheme: A Comprehensive Legal & Structural Analysis

From Earnings to Taxation: A Critical Look at Salary Income under Income Tax Act, 1961

Green Fields, Zero Tax? Understanding Why Agricultural Income in India is Exempt from Income Tax

Ability to Pay vs Benefit Principle: Determining True Basis of Taxation in India
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.
