Income Tax Articles


Form 10A Delay Relief: CBDT Clarifies PCIT/CIT as Competent Authority

  CA Varun Guptapro badge    15 April 2026 at 10:09

CBDT Circular 01/2026 clarifies that jurisdictional PCIT/CIT, not CPC Bengaluru can condone delay in Form 10A under Section 12A. Know the impact, process and relief available for charitable trusts.



Income Tax Act 2025 vs 1961: What Actually Changed for Salaried Professionals

  Diksha Chawla    14 April 2026 at 10:10

Understand what really changed with the Income Tax Act 2025, no change in tax rates or slabs, but major updates in structure, section numbers, TDS rules and compliance procedures. Learn how it impacts your July 2026 ITR filing, new forms, Tax Year concept, and what stays the same for salaried taxpayers and professionals.



TDS Liability of Co-Operative Bank On Interest Paid To A Co-Operative Society

  K.V. Radhakrishnan    13 April 2026 at 10:40

A detailed analysis of Section 194A of the Income Tax Act on TDS applicability for co-operative banks and societies, covering key amendments, judicial precedents, and the continuing legal ambiguity on interest payments.



Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026

  CA Varun Guptapro badge    13 April 2026 at 09:02

Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.



Form 141 Replaces 26QB, 26QC, 26QD, 26QE: Applicability, Due Dates, Filing Process

  Mitali    11 April 2026 at 13:34

Form No. 141 under Income Tax Act 2025 replaces multiple TDS forms from April 1, 2026. Check eligibility, schedules, due date, filing process and key details.



TDS on Purchase of Property: New Reporting System For Tax Year 2026-27

  Poojitha Raam Vinay pro badge    11 April 2026 at 11:48

Learn how TDS on property purchase works under the Income-tax Act, 2025 effective 1 April 2026. Understand Form 141, Section 194-IA applicability, filing steps, due dates, penalties and key compliance rules for buyers.



TDS Payment Under Income Tax Act 2025: New Process For Generating and Paying Challans

  Mitali    10 April 2026 at 17:42

Learn how to create a TDS challan under the New Income Tax Act 2025 effective from 1 April 2026. Step-by-step guide on selecting the correct tax year, applicable TDS sections, deductee details, and completing online payment seamlessly.



New Income Tax Rules 2026: All Major Changes Explained for Salaried, Businesses & Investors

  CA. Mohit Kumar    10 April 2026 at 09:27

India's Income-tax Act, 2025 and Rules, 2026 mark a major tax overhaul from April 1, 2026. Explore key changes in PAN rules, salary taxation, compliance, TDS/TCS, ESOPs and filing timelines.



New TDS Rules 2026: Complete Guide to Form 141 Schedule C & Section 393(1)

  CA Varun Guptapro badge    10 April 2026 at 09:04

Learn everything about Form 141 Schedule C for TDS on contractor and professional payments from April 2026, including threshold, due dates and filing process.



TDS on Transfer of Virtual Digital Assets (VDA): Form No. 141 Schedule D

  CA Varun Guptapro badge    09 April 2026 at 10:20

Comprehensive guide to VDA TDS compliance: understand the shift from Form 26QE to Form No. 141 (Schedule D) from 1 April 2026, including applicability, due dates, exchange vs buyer obligations and Form No. 132 certification.




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