New IT Act 2025 — Knowledge Bank

New IT Act 2025 — Knowledge Bank

India's comprehensive digital reference for the Income-tax Act, 2025

Tag: income-tax

77 items with this tag.

21 May 2026
CBDT Circulars & Instructions — Index
- income-tax/circulars
- MOC
21 May 2026
Income Tax Rules 2026 — Index
- income-tax/rules
- MOC
26 May 2026
_template-circular
- income-tax/circulars
13 Apr 2026
Master circular on registration u/s 12A/12AB and 80G
- income-tax/circulars
13 Apr 2026
TDS on salary — updated computation guidelines AY 2024-25
- income-tax/circulars
13 Apr 2026
TDS on salary computation AY 2025-26
- income-tax/circulars
13 Apr 2026
HRA exemption — calculation method
- income-tax/circulars
13 Apr 2026
Vivad se Vishwas 2.0 guidelines
- income-tax/circulars
13 Apr 2026
APA rollback — modified procedures
- income-tax/circulars
13 Apr 2026
ITR-1/ITR-4 notification for AY 2026-27
- income-tax/circulars
13 Apr 2026
Vacancy allowance and unrealised rent
- income-tax/circulars
13 Apr 2026
Monetary limits for Revenue appeals — Rs.50L HC, Rs.1Cr SC
- income-tax/circulars
13 Apr 2026
Country-by-Country Reporting — master/local file
- income-tax/circulars
13 Apr 2026
TDS on sale of immovable property u/s 194-IA
- income-tax/circulars
13 Apr 2026
TRC — mandatory for treaty benefit claims
- income-tax/circulars
13 Apr 2026
Faceless assessment — directions for AOs in reopening cases
- income-tax/circulars
13 Apr 2026
TDS on salary — employer obligations
- income-tax/circulars
13 Apr 2026
Agricultural income — definition and scope
- income-tax/circulars
13 Apr 2026
Section 54/54F — investment in residential house
- income-tax/circulars
13 Apr 2026
Liberal interpretation of beneficial provisions
- income-tax/circulars
13 Apr 2026
Time limit for disposal of rectification applications
- income-tax/circulars
13 Apr 2026
Disallowance u/s 14A — DTAT Rule 8D
- income-tax/circulars
13 Apr 2026
Clarification on prosecution thresholds (Rs. 25L)
- income-tax/circulars
13 Apr 2026
Interest on deposits with cooperative banks — TDS
- income-tax/circulars
13 Apr 2026
PAN-Aadhaar linking — impact on trust registrations
- income-tax/circulars
13 Apr 2026
Waiver of interest u/s 201(1A)/206C(7) for delayed TDS/TCS
- income-tax/circulars
13 Apr 2026
Cooperative societies — deduction u/s 80P
- income-tax/circulars
13 Apr 2026
Safe harbour rules — initial rollout
- income-tax/circulars
13 Apr 2026
Presumptive taxation for professionals u/s 44ADA
- income-tax/circulars
13 Apr 2026
Registration of trusts — clarifications on Forms 10A/10AB
- income-tax/circulars
13 Apr 2026
LTCG rate change — transitional provisions, indexation
- income-tax/circulars
13 Apr 2026
Condoning delay in filing returns — liberalization
- income-tax/circulars
13 Apr 2026
12AB registration: condonation of delay, provisional to regular
- income-tax/circulars
13 Apr 2026
Selection of cases for scrutiny — CASS/manual
- income-tax/circulars
13 Apr 2026
Tax audit for cooperative societies
- income-tax/circulars
13 Apr 2026
Processing of returns — adjustments u/s 143(1)
- income-tax/circulars
13 Apr 2026
Guidelines for 10(23FE) — sovereign wealth funds
- income-tax/circulars
13 Apr 2026
Further revised monetary limits for appeals
- income-tax/circulars
13 Apr 2026
DTAA — how to apply treaty provisions vs domestic law
- income-tax/circulars
13 Apr 2026
Bogus purchases — enquiry before disallowance
- income-tax/circulars
13 Apr 2026
Penalty for underreporting — guidelines under 270A
- income-tax/circulars
13 Apr 2026
Anonymous donations — scope and exceptions
- income-tax/circulars
13 Apr 2026
Time limits for completing reassessment proceedings
- income-tax/circulars
13 Apr 2026
Condonation of delay — belated/revised returns
- income-tax/circulars
13 Apr 2026
Transfer pricing — guidelines on documentation
- income-tax/circulars
13 Apr 2026
Extension of ITR filing deadline non-audit cases
- income-tax/circulars
13 Apr 2026
TDS/TCS — higher rates for non-filers u/s 206AB/206CCA
- income-tax/circulars
13 Apr 2026
115BAC — incomes under Chapter XII excluded
- income-tax/circulars
13 Apr 2026
Officers must assist taxpayers, not take advantage of ignorance
- income-tax/circulars
13 Apr 2026
ALP methods — CUP, RPM, CPM, TNMM, PSM
- income-tax/circulars
13 Apr 2026
Depreciation on goodwill — allowability
- income-tax/circulars
13 Apr 2026
Faceless appeal scheme u/s 250
- income-tax/circulars
13 Apr 2026
Extension of tax audit report deadline to 31-Oct-2025
- income-tax/circulars
13 Apr 2026
Exemption u/s 10(23C) — educational institutions
- income-tax/circulars
13 Apr 2026
Revised monetary limits — Rs.50L ITAT, Rs.1Cr HC, Rs.2Cr SC
- income-tax/circulars
13 Apr 2026
Procedure for compulsory scrutiny selection
- income-tax/circulars
13 Apr 2026
Dispute Resolution — MAP provisions
- income-tax/circulars
13 Apr 2026
E-assessment scheme 2019
- income-tax/circulars
13 Apr 2026
Guidelines for prosecution — collegium approval
- income-tax/circulars
13 Apr 2026
Immunity from penalty — procedures u/s 270AA
- income-tax/circulars
13 Apr 2026
Cash payment restrictions u/s 40A(3)
- income-tax/circulars
13 Apr 2026
Deduction u/s 24 — interest on borrowed capital
- income-tax/circulars
13 Apr 2026
Reasonable cause — guidelines for non-levy of penalty
- income-tax/circulars
13 Apr 2026
Procedure for block assessments
- income-tax/circulars
13 Apr 2026
Penalty for concealment — when to initiate and when to drop
- income-tax/circulars
13 Apr 2026
Reasons to believe vs reasons to suspect — scope of reopening
- income-tax/circulars
13 Apr 2026
Joint development agreements — year of taxability
- income-tax/circulars
13 Apr 2026
TDS on interest — definition of credit
- income-tax/circulars
13 Apr 2026
Provision for bad debts — allowability u/s 36(1)(vii)
- income-tax/circulars
13 Apr 2026
FTC — guidelines for claiming foreign tax credit
- income-tax/circulars
13 Apr 2026
Cost inflation index — annual updates
- income-tax/circulars
13 Apr 2026
Procedure for stay of demand during pendency of appeal
- income-tax/circulars
13 Apr 2026
Procedure for 148A enquiry before reopening
- income-tax/circulars
13 Apr 2026
Revised guidelines for compulsory scrutiny selection
- income-tax/circulars
13 Apr 2026
AO must consider assessee's explanation before rejection
- income-tax/circulars
13 Apr 2026
Prosecution launch — centralized approval process
- income-tax/circulars
13 Apr 2026
Guidelines for stay of demand — 20% payment condition
- income-tax/circulars

Maintained by CA Abhay Anant Shastri, FCA | ICAI M.No. BB 037158

Partner, M/s SSAM & Co., Chartered Accountants, Pune

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