26 Mar 2026, 12:44 am
Income Tax – Penalty under Section 271D – The assessment proceedings were completed without making any addition and without recording any satisfaction regarding violation of statutory provisions relating to acceptance of cash transactions. Subsequently, the Joint Commissioner independently initi...
Income Tax - Taxability of income from sale of software licenses, India-Denmark Double Taxation Avoidance Agreement (DTAA) - The assessee did not offer income from sale of software licenses to tax with the view that revenue is not taxable in India under the India-Denmark DTAA. The stand of assessee ...
Income Tax - Inadvertent reporting, Provision for gratuity, Tax audit report, Revised tax audit report, TDS credit - The assessee, a private limited company engaged in internet-based services, filed its return of income for AY 2023-24 claiming a taxable loss. During processing under section 143(1), ...
Income Tax - Reopening of assessment, Reasons recorded, Vague and scanty reasons - The Assessing Officer (AO) reopened the assessment of the assessee under Section 147 of the Income Tax Act, 1961 based on information received from the Investigation Wing that the assessee had received bogus purchases...
Income Tax - Deduction under section 80G of the Income Tax Act, 1961, Expenditure on Corporate Social Responsibility (CSR) under section 135 of the Companies Act, 2013 - The assessee, a company, had donated Rs.50.50 lakhs to the Prime Minister's Relief Fund and Rs.25 lakhs to the Maharashtra Chief M...
Notification No. 28/2026 | 24-Mar-2026
Notification under section 10(46) in the case of District Legal Service Authority, Karnal
Notification No. 26/2026 | 24-Mar-2026
Notification under section 10(46A) in the case of Shree Ayodhya Jee Teerth Vikas Parishad
Notification No. 25/2026 | 24-Mar-2026
Notification under section 10(46A) in the case of Urban Improvement Trust, Sikar
Notification No. 05/2026 | 23-Mar-2026
Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962
Notification No. 24/2026 | 20-Mar-2026
Notification u/s 35(1)(ii) of the Income Tax Act, 1961 in the case of Tea Research Association, Kolkata, West Bengal
Circular No. 01/2026 | 23-Mar-2026
Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (i) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961
FAQ on Interplay and Transition | 21-Mar-2026
FAQs on Interplay and Transition from the Income Tax Act, 1961 to the Income Tax Act, 2025
Press Release | 23-Feb-2026
Governments of India and France sign the Amending Protocol to amend the India-France Double Taxation Avoidance Convention
Circular No. 15/2025 | 29-Oct-2025
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
Circular No. 14/2025 | 25-Sep-2025
Extension of timelines for filing of various reports of audit for Financial Year 2024-25 (relevant to Assessment Year 2025-26) by auditable assessees

Recent Updates

Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (i) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961
Circulars
FAQs on Interplay and Transition from the Income Tax Act, 1961 to the Income Tax Act, 2025
Circulars
Governments of India and France sign the Amending Protocol to amend the India-France Double Taxation Avoidance Convention
Circulars
Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
Circulars
Income Tax - Notice under Section 148, Approval under Section 148A, Revision under Section 263 - The assessee challenged the order passed under Section 263 by the PCIT on the ground that the notice issued under Section 148 was invalid due to lack of ...
Caselaws
Advance Search

TAX VISTA | Your Weekly Tax Recap

  • vivek
    09-Dec-2025
    CBDT’s NUDGE to Taxpayers to disclose Foreign Assets under Black Money Act...
    CBDT has again received the information from foreign jurisdictions under the Automatic Exchange of Information (AEOI) program...
    Read more VIEW ALL »

Articles

VIEW ALL »

Bulletin Board

VIEW ALL »