#Income Tax Act 2025
Log in to FollowEvery article filed under the “Income Tax Act 2025” tag — analysis, news and updates.
778 articlesIncome Tax
Income Tax
Draft Income Tax Rule 197, 198 – Application for Dispute Resolution before DRC u/s 379; Power to Waive/Reduce Penalty or Grant Prosecution Immunity u/s 379
Income Tax
Income Tax
Draft Income Tax Rule 215: Certificate of tax deducted or collected at source to be furnished under section 395(4)
Income Tax
Income Tax
TCS under Income Tax Act 2025 read with Draft 2026 Rules & as amended by Finance Bill 2026
Income Tax
Income Tax
Draft Income Tax Rule 146: Rules related to application for exercising option for tonnage tax scheme and other matters related to it
Income Tax
Income Tax
Draft Income Tax Rule 147: Publication and circulation of Board’s order under section 239(3)(a)
Income Tax
Income Tax
Draft Income Tax Rule 148: Search and Seizure under section 247
Income Tax
Income Tax
Draft Income Tax Rule 149: Procedure to requisition services under section 247(5) and to make a reference U/S 247(9)
Income Tax
Income Tax
Draft Income Tax Rule 150 – Valuation under section 247(9)
Income Tax
Income Tax
Draft Income Tax Rule 151: Requisition of books of account, etc. under section 248
Income Tax
Income Tax
Draft Income Tax Rules 151–156: Release of Assets (Sec 250), Distraint & Sale, Information Form (Sec 254(1)), Disclosure (Sec 258(2)) & Prescribed Authority (Sec 259)
Income Tax
Income Tax
Draft Income Tax Rule 157 – Persons Exempt from Obtaining PAN under Section 262
Income Tax
Income Tax
Draft Income Tax Rule 154 – Application for allotment of a PAN
Income Tax
Income Tax
Draft Income Tax Rule 159: Transactions in relation to which PAN is to be quoted or applied for Section 262(1)(f), 262(10)(c) and 262(10)(e)
Income Tax
Income Tax
