Income Tax : The framework outlines mandatory disclosures and timelines for opting into safe harbour. Key takeaway: strict compliance is essent...
Income Tax : The new form consolidates multiple income disclosures into one, enabling accurate TDS deduction. Key takeaway: unified reporting r...
Income Tax : A detailed overview of updated TDS provisions mapping old and new sections, rates, and thresholds. Helps taxpayers understand comp...
Income Tax : The new tax law addresses long-standing concerns over complexity by reducing provisions and simplifying language. It introduces st...
Income Tax : The case highlights how the new framework enforces stricter compliance using data analytics. It underscores that incorrect declara...
Income Tax : The issue was complexity in the existing tax law. It was clarified that the new Act simplifies structure by reducing sections and ...
Income Tax : This webinar breaks down the major structural and conceptual changes introduced in the new Income Tax Act, 2025. It helps professi...
Income Tax : The government replaced the six-decade-old law with the Income-tax Act, 2025. The reform aims to simplify compliance through clear...
Income Tax : A free live workshop will discuss the structure and practical implications of the proposed Income-tax Act, 2025 and amendments und...
Income Tax : The amendments focus on reassessment timelines, electronic communication, and procedural clarity. The changes aim to reduce litiga...
Income Tax : The Supreme Court set aside the NCLAT order for relying on a non-existent quasi-judicial income tax order. The key takeaway is tha...
Income Tax : Rule 81 prescribes dataset construction, weighted averages, and a 35th–65th percentile arm’s length range when multiple compar...
Income Tax : The latest amendment excludes income arising from transfer of pre-2017 investments from GAAR scrutiny. It reinforces the protectio...
Income Tax : The Finance Act, 2026 prescribes income-tax rates, surcharge, and cess for the assessment year 2026–27. It establishes the legal...
Income Tax : The circular introduces mandatory Form I and Form II for SWFs to claim tax exemptions. The ruling ensures structured application a...
Income Tax : The notification requires payers to generate UINs and file quarterly details of declarations even where no tax is deducted. It enh...
Income Tax : CBDT introduced Income-tax Rules, 2026 to operationalize the Income-tax Act, 2025. The rules standardize procedures on valuation, ...
Draft Rule 275 of the Income-tax Rules, 2026 provides a process for investment funds to obtain optional CBDT approval confirming eligibility for tax benefits under section 9(12).
Draft Rule 274 of the Income-tax Rules, 2026 sets guidelines for investment funds to qualify for tax benefits under section 9(12) by prescribing look-through provisions, compliance relaxations, and minimum fund manager remuneration.
Draft Rule 273 of the Income-tax Rules, 2026 explains how film distributors can claim deduction for the cost of acquiring distribution rights depending on commercial release timing and sale or exhibition of rights.
Draft Rule 272 of the Income-tax Rules, 2026 explains when film producers can claim deduction of production costs depending on release timing, exhibition, and sale of rights.
Rule 271 of the Draft Income-tax Rules 2026 prescribes taxable percentages for income from rubber, coffee, and tea. Only a specified portion is treated as taxable business income.
Rules 269–270 of the Draft Income-tax Rules 2026 clarify how interest under Section 533(2)(u) is calculated and how income partly from agriculture and partly from business is determined.
Rules 266–268 of the Draft Income-tax Rules 2026 define procedures for inquiries, replacement of Inquiry Officers, and grant civil court powers to authorities during disciplinary proceedings.
Rules 262–265 of the Draft Income-tax Rules 2026 prescribe the procedure for issuing a charge-sheet, conducting inquiries, and passing disciplinary orders against income-tax practitioners accused of misconduct.
Rules 258–261 of the Draft Income-tax Rules 2026 lay down provisions for cancellation of registration certificates, removal of practitioners from the register, and mandatory inquiry before disqualification.
Draft Rules 254–257 establish procedures for authorised representation, registration, and certification of income-tax practitioners under Section 515 of the Income-tax Act.
