#Income Tax Act 2025
Log in to FollowLatest Income Tax Act 2025 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Income Tax Search & Seizure: Powers, Procedures & Taxpayer Rights

Income Tax Recovery: Sections 222 to 230 and Rule 117B

Penalties Imposable under Income-tax Act, 1961

Prosecution for offences under Income Tax Act, 1961

Compounding of Income Tax Offences: Eligibility, Timelines & Conditions

Unexplained Income: Taxation under Sections 68 to 69D of Income-tax Act

Advance Income Tax: Procedure, Rules, Compliance & Prescribed Forms

Refund of Income Tax

Pass-Through Income Taxation for AIFs, Securitisation & Business Trusts

Taxation of Non-Resident under Income-tax Act, 1961

Computation of Income and Tax Liability

Minimum Alternate Tax (MAT) under Income Tax Act, 1961

Alternate Minimum Tax (AMT) under Income-tax Act & Rule 40BA

Fair Market Value Tax Rules: Gifts, ESOPs, Inventory Conversion & Share Transfers
Explore the latest Income Tax Act 2025 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.
