#Section 68
Log in to FollowLatest Section 68 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 68 inpplicable to Unsecured Loan Repaid by Cheque in next Year

Purchases reflected in books can’t be treated as unexplained investment

Institution Owned by Society/Trust: No Separate PAN or Return Needed

Addition of unexplained cash credit unsustainable as genuineness and creditworthiness proved

Incriminating Material found during search of third party: Section 153C vs. 147

Addition of unexplained cash credit u/s 68 not sustained as nature and source explained

Addition u/s 68 sustained as genuineness of transaction in shares not proved

Deposit of cash sales in bank cannot be treated as deposit out of undisclosed income

Difference between section 68, 69, 69A, 69B, 69C and their Taxability

No Addition U/s 68 In Hands of Firm For Capital Contribution By Partners

Amendment brought to Establish Source Of Source For Loans Is Effective From 01.04.2023

Section 115BBE needs Relook: Know Misuse, Consequences & Judicial Precedents

Cost imposed on assessee due to non-cooperation before lower tax authorities

Assessing share premium amount u/s 68 is unjustified
Explore the latest Section 68 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.
