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23 March 2026
788 Views
Understand how inoperative PAN due to non-linking with Aadhaar can trigger higher TDS/TCS demands under Sections 206AA/206CC. This detailed guide explains the complete CBDT framework, key circulars, relief conditions, and practical remedies including correction, rectification, grievance and appeal options for affected taxpayers.
21 March 2026
192 Views
Are crypto futures and options taxed under Section 115BBH or as speculative business? Understand the tax treatment, key distinctions between VDA transfer and cash-settled contracts, applicable rates, loss rules and ITR reporting implications.
20 March 2026
2309 Views
Practical guide to GST appeal filing under Section 107, explaining pre-deposit rules, DRC-03 payment issues, and the role of Form DRC-03A in ensuring proper adjustment against demand orders.
19 March 2026
3077 Views
Budget 2026 proposes a major shift in buyback taxation by moving from dividend to capital gains treatment, benefiting minority shareholders while imposing additional tax on promoters to curb arbitrage.
18 March 2026
200 Views
Budget 2026 introduces a Rs 200/day and Rs 50,000 penalty for non-furnishing or inaccurate crypto transaction reporting under Section 509 of the Income-tax Act, 2025, strengthening compliance and increasing scrutiny on taxpayers' crypto disclosures.
14 March 2026
6090 Views
A comprehensive guide to cryptocurrency taxation in India covering Budget 2026 crypto reporting changes, 30% VDA tax under Section 115BBH, 1% TDS under Section 194S, Schedule VDA reporting, allowable deductions, and key compliance tips for crypto traders and investors filing ITR.
12 March 2026
1881 Views
Budget 2026 proposes reducing the upfront payment for stay of income-tax demand from 20% to 10% of core tax demand. Learn the legal position, practical implications, and how taxpayers can seek relief during pending appeals.
07 March 2026
5309 Views
Finance Bill 2026 proposes allowing ITR-U filing after a Section 148 notice, offering taxpayers a compliance route during reassessment. Understand the pros, costs, additional tax burden, and penalty relief under Sections 139(8A), 140B, and 270A before deciding between settlement and litigation.
06 March 2026
1291 Views
Union Budget 2026 proposes key changes to the ITR-U (Updated Return) framework under the Income-tax Act, 1961, allowing reduction of losses, permitting filing after Section 148 notices, introducing an additional 10% levy, and granting penalty protection under Section 270A.
16 February 2026
943 Views
Understand proposed Section 147A in Finance Bill 2026, a retrospective clarification on who qualifies as "Assessing Officer" for Sections 148 & 148A notices, addressing JAO vs NaFAC/AU jurisdiction and ensuring legal alignment.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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Ahmedabad
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