#Income Tax Act 2025
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778 articlesIncome Tax
Income Tax
Draft Income Tax Rule 74 – Taxation of income from retirement benefit account maintained in a notified country
Income Tax
Income Tax
Draft Income Tax Rule 73 – Relief under section 157(1) when salary is paid in arrears or in advance, gratuity, etc
Income Tax
Income Tax
Draft Income Tax Rules 67 to 72 – Forms, Reports & Certificates Under Sections 144, 146, 147(4)(a), 151(5), 151(6), 152(5) & 152(6) of the Act
Income Tax
Income Tax
New Income Tax Act, 2025: A Turning Point in India’s Direct Tax System
Income Tax
Income Tax
Draft Income Tax Rule 66 – Audit Report Filing Requirement for Deductions under Sections 46, 138 to 144
Income Tax
Income Tax
Draft Income Tax Rules 63, 64 and 65 – Prescribed Authority for National Eminence University Approval (Section 133), Notification Guidelines (Section 133(1)(a)(xxiv)), and Deduction Conditions (Section 134)
Income Tax
Income Tax
Draft Income Tax Rule 62 – Prescription Requirements for Certain Diseases for Deduction under Section 128
Income Tax
Income Tax
Draft Income Tax Rule 61 – Medical Authority Certificate for Autism, Cerebral Palsy and Multiple Disabilities for Deductions under Sections 127 and 154
Income Tax
Income Tax
Draft Income Tax Rule 60 – Conditions for Carry Forward and Set-Off of Accumulated Loss and Unabsorbed Depreciation in Amalgamation
Income Tax
Income Tax
Draft Income Tax Rule 59 – Computation of income chargeable to tax under section 92(2)(l) of the Act
Income Tax
Income Tax
Draft Income Tax Rule 58 – Prescribed class of persons for the purpose of section 92(3)(i) and section 79
Income Tax
Income Tax
Draft Income Tax Rule 57 – Determination of Fair Market Value of Income-tax Rules, 2026
Income Tax
Income Tax
Draft Income Tax Rules 54, 55 and 56 – Slump Sale Accountant Report, Valuation Officer Reference Conditions (Section 91(1)(b)), and FMV Definitions
Income Tax
Income Tax
