#income tax act 1961
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Income Tax Act, 1961 vs Income Tax Act, 2025

Income from tissue culture operations qualifies as agricultural income hence exempted u/s. 10(1)

Technical Lapse in E-Filing Cannot Deny Statutory Benefit: Karnataka HC

Reassessment Notices Beyond Surviving Time Quashed by High Court

Section 197 TDS Rate Cannot Be Raised Once PE Finding Is Set Aside: Delhi High Court

Gold and Cash Seized in Search Released on Payment of Advance Tax

Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C

Section 40A(3) Disallowance Set Aside in Invalid Reassessment

Representation for Streamlining Sections 12AB and 80G Registration & Renewal

Key provisions for Charitable Trusts under New Income Tax Act, 2025

Income Estimation in Circular Trading Fails Without Incriminating Evidence

Post-2021 Reassessment Held Void Due to Non-Compliance With Section 148A

Section 80GGC Deduction Denied for Alleged Accommodation Entries Without Evidence

Income Tax Penalty Revision Barred After Amnesty Grant for Finality of Disputes: Rajasthan HC
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.
