Income Tax Articles

How to File ITR-4 Online in 2026: Step-by-Step Guide to Mandatory Investment Disclosures

Posted by CA Umesh Kumar Jethani 07 May 2026 642 Views

CBDT has introduced mandatory investment disclosure in ITR-4 for AY 2026-27. Learn how small businesses, freelancers, and professionals can file ITR-4 online, report investments, avoid penalties and comply with the latest presumptive taxation rules.

TDS Rate Chart For Tax Year 2026-27: With Revised Section Codes in Challans

Posted by Mitali 06 May 2026 53998 Views

Income Tax from 1 April 2026 simplifies TDS/TCS by consolidating sections 392-402. Check updated section codes, TDS rates, thresholds & compliance rules for AY 2026-27.

E-Pay Tax: How to Deposit TDS under the Income Tax Act 2025?

Posted by Chaitra Seetharam 06 May 2026 3956 Views

E-Pay Tax under Income Tax Act 2025 explained - Before you deposit April 2026 TDS, every taxpayer should check what the new e-pay tax rules mean for you.

Form 39 Explained: Claim Salary Arrears Relief FY 2026-27

Posted by Pranab Banerjee

05 May 2026 1486 Views

Understand Form 39 for FY 2026-27. Learn how to claim salary arrears relief under Section 157(1) by replacing Form 10E. File online now!

2025 Act: Pending Litigations Protected Under Old Law

Posted by CA Umesh Sharma 05 May 2026 737 Views

Understand how the 2025 Income Tax Act protects your pending litigations. Appeals filed before April 1, 2026, continue under the 1961 Act.

Previous Year vs Assessment Year vs Tax Year 2026

Posted by Mitali 04 May 2026 1906 Views

Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.

US Tax Changes 2026: What You Need to Know Now

Posted by Dr. Anil Gupta 04 May 2026 93 Views

Discover key US tax developments for 2026. Learn about inflation adjustments, child tax credit changes, side income reporting, retirement contributions, state taxes, and energy credits.

Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

Posted by Janmejaya Mohapatra 04 May 2026 36522 Views

Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.

TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

Posted by CA. Ankit Chandrakar 02 May 2026 4775 Views

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.

Senior Citizen Saving Scheme vs Fixed Deposits 2026

Posted by Chaitra Seetharam 01 May 2026 5784 Views

Compare SCSS vs Fixed Deposits for senior citizens in 2026: interest rates, tax benefits, liquidity, and safety. Learn which option - government-backed SCSS at 8.2% or flexible bank FDs offers better returns and suits your retirement needs.