#income tax act
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Reassessment notice u/s. 148 without DIN is invalid and non-est

Section 271(1)(c) cannot be imposed on ad hoc estimation of bogus purchases

Sale & Purchase through stock market transactions would not come under GAAR without proof of arrangement

Late fee u/s. 234E set aside as first three quarters TDS return filed before 4th quarter due date

Adhoc disallowance of expenses merely on the basis of suspicion is not tenable

Order set aside as ALP re-adjusted without passing of Draft Assessment Order u/s. 144C

Levy of 2% TDS on reimbursable expense in case of CHA: Matter remanded as documents not produced

ITAT directs AO to adopt Rs. 60/sq.m FMV and verify Section 54F claims

Same-Sex Couples Seek Inclusion in ‘Spouse’ Definition – Bombay HC Issues Notice

Compliance Calendar for September 2025

Using Intra-Spousal Transfers as Gifts to Save Tax: Is It Legal?

Income-Tax Act, 2025: A New Era in Indian Taxation

Section 87A Rebate and Section 80C Deductions

No addition of IGST Refund reported in Clause 16(b) of Form 3CD (Tax Audit Report) as same was not taxable u/s 43B
Explore the latest income tax act 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.
