Income Tax Articles
Section 154 of Income Tax Act: CBDT Guidelines on Revenue Audit Objections
Understand Section 154 of the Income-tax Act, CBDT instructions on Revenue Audit objections, mistakes apparent from records, and the need for independent application of mind by Assessing Officers.
UPI Transaction Charges From 15 October 2026: Latest Update
UPI transaction charges update from 15 October 2026: NPCI postpones the 0.4% MDR on eligible merchant payments above ₹2,000 until after Diwali. Check the latest rules and charges.
JAO vs. NFAC- Constitutional Validity of Section 147A and the Future of Faceless Reassessment in India
Explore the constitutional challenge to Section 147A of the Income-tax Act, 1961, its retrospective impact from 1 April 2021, and the legal debate over JAO jurisdiction, faceless reassessment and legislative validation.
PMLA Amendment 2026: New Cryptocurrency Reporting and KYC Compliance Requirements
The Ministry of Finance amends PMLA rules to cover cryptocurrency and VDA transactions, lower beneficial ownership thresholds to 10%, and strengthen KYC and reporting requirements.
HUF Income Tax Benefits 2026: How To Reduce Your Tax Legally?
Explore HUF income tax benefits in 2026, including tax slabs, eligible deductions, legal tax-saving strategies, and key rules for reducing tax liability under the old and new tax regimes.
Taxation of ESOPs in India: From Grant to Exercise and Sale
Understand ESOP taxation under the Income-tax Act, 2025, including salary tax on exercise, capital gains on sale, FMV rules, tax rates, startup deferral, and common compliance mistakes.
Tax Deducted at Source (TDS): Common Compliance Failures and Their Tax Consequences
Understand the key TDS changes under the Income-tax Act, 2025, including new forms, payment codes, interest, penalties, late fees and prosecution risks. Explore common TDS defaults, compliance deadlines and practical tips to avoid costly errors.
Central Bank of India FD Interest Rates October 2026: For General and Senior Citizens
The Central Bank of India provides fixed deposit plans with interest rates that differ according to the deposited amount and the chosen tenure. As of October 20...
Form 138 replaces 24Q: A practical checklist for the Q2 salary TDS return
Prepare your Form 138 salary TDS return for Q2 FY 2026-27 with this pre-filing checklist covering FVU 1.2 updates, mandatory challan fields, PAN validation, reconciliation, due dates and common filing errors before the 31 October 2026 deadline.
EPF New Wage Ceiling: Will Your Salary Qualify from Sept 2026?
EPFO raises PF wage ceiling to £25,000 from Sept 17, 2026. Discover how this impacts your salary, deductions, and pension. Check your eligibility now!
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