#income tax act 1961
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Section 148 Cannot Bypass Section 153C Search Assessment Framework: SC

Section 153C Prevails Over Section 148 in Third-Party Search Cases: Rajasthan HC

Telangana HC Allows Statutory Authorities to Switch One Income Tax Exemption for Another

Two-Day Loan Repayment Not Proof of Bogus Entry: Delhi HC

Madras HC Upholds ₹1.5 Crore Section 271AAB Income Tax Penalty on Actor Vijay (Read Order)

Delhi HC Upholds Section 148A Notice on Bogus Transactions Despite Non-Supply of Full Material

Section 54EC: Law, Amendments, Judicial View and Practical Application

Income-Tax Demand Quashed for Non-Deposit of Salary TDS by Employer

Concept of Income as per Income Tax Act, 1961: Meaning, Scope & Judicial Interpretation

ITAT Cannot Dismiss Transferred Appeals for Jurisdictional Doubt: Delhi HC

Reassessment Notices by JAO Validated Retrospectively Under Budget 2026

Golden Harvest Scheme Discount ≠ Interest; No TDS U/s 194A, 201 Default Quashed

Bombay HC Quashed Assessment for Denial of Video Hearing Under Faceless Scheme

Budget 2026: Analysis of Key Proposals related to 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.
