Section 283 of the Income Tax Act, 1961, provides special rules for serving notices when:
A Hindu Undivided...
Section 154 of the Income Tax Act, 1961, allows the Assessing Officer (AO), Commissioner (Appeals), or...
Section 92 of The Income Tax Act 1961, states that any income, expenditure interest & allocation...
1. Enabling the Commissioner (Appeals) to levy Penalty under Section 271AAB. 271AAC and 271AAD of the...
Section 245MA of the Income Tax Act, 1961, introduces a faceless dispute resolution mechanism for small...
1. Overview
Section 115BBD provided a concessional tax rate of 15% (plus surcharge and cess) on dividends...
The Faceless Appeal Scheme, 2021, introduced via Notification No. 139/2021 dated 28th December 2021,...
Section 74A of the Income Tax Act, 1961, provides specific rules for the treatment of losses incurred...
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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Section 264B of the Income Tax Act, 1961, pertains to the faceless effect of orders passed under the...
Section 10(4H) of the Income Tax Act, 1961 in India provides an exemption for certain income earned by...
Section 25A of the Income Tax Act, 1961, governs the tax treatment of arrears of rent (unpaid rent recovered...
Section 44ADA of the Income Tax Act, 1961 provides a simplified presumptive taxation scheme for eligible...
Section 73A of the Income Tax Act, 1961, governs the treatment of losses incurred in specified businesses under Section...
Under Section 10(35A) of the Act, any income received by an investor from a securitisation trust is exempt...
Here’s a detailed analysis of Section 273A of the Income Tax Act, 1961, which empowers tax authorities...
1. General Rule for All Non-Company Entities [Section 6(2)]
The residential status of Firms, AOPs, BOIs,...
Section 54GA of the Income Tax Act provides an exemption on capital gains arising from the transfer of...
Section 234E of the Income Tax Act, 1961, imposes a late filing fee for delays in submitting TDS (Tax...
The Income Tax Bill 2025 will come into effect from April 1, 2026, after it is vetted by a Select Committee...