#Section 115BAB
Log in to FollowLatest Section 115BAB updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

ITAT Jaipur Allows 15% Rate Where Timely Form 10-ID Error Was Corrected

37% Surcharge Deleted on AOP Income Below ₹50 Lakh: Mumbai ITAT

ITAT Bengaluru Allows Section 115BAB Benefit Based on Timely Form 10-ID

Telangana HC Sets Aside Rejection of Form 10-IC Delay Condonation

Section 115BAB Benefit Can’t Be Denied Over Internal Appeal Allocation: ITAT Raipur

Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Section 115BAA Benefit: ITAT Chennai

Special Tax Rates for Capital Gains/Incomes arising out of certain securities

Clause wise Items reportable in Income Tax Audit Report (Form 3CA/3CB/3CD)

Depreciation under Income-tax Act and Companies Act

Period of limitation prescribed under Income-tax Act, 1961

Penalties for not Maintaining Documents for Specified Domestic Transactions

Special Tax Regimes: Individuals, HUF, AOP, BOI, AJP, Companies & Co-operatives

ITAT Rejects MAT Addition as Company Validly Opted for Section 115BAA Concessional taxation

ITAT Quashes Section 143(1) Adjustment as No Prior Notice Issued
Explore the latest Section 115BAB 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.
