Income Tax Articles

Capital Gains: Year of Transfer for Property

Posted by Vivek Jalan 27 April 2026 1316 Views

Understand when capital gains are assessed for property transfers with partial payments. Learn how possession date determines the assessment year.

End Black Money in India: Fix Tax Laws & Property Rates

Posted by ANIL JAIN 27 April 2026 250 Views

Discover how flawed tax laws and unrealistic property rates fuel black money in India. Learn about essential reforms to create a transparent economy.

TDS on Audit Fee for FY 2025-26: Provisions at Year-End

Posted by Yogita 25 April 2026 19562 Views

TDS on provision for audit fees is mandatory under Section 194J if fees is above ₹50,000 for FY 2025-26. Know the rate, due date, penalty for non-deduction and the year-end provision rule.

Form 128: New Declaration Form for Applying Lower or Nil Tax Deduction

Posted by Poojitha Raam Vinay 24 April 2026 12257 Views

Form 128 in Income Tax Act 2025 explained. Know lower TDS certificate rules, filing deadlines, required documents and how to avoid excess tax deduction.

Form 10-IEA Mandatory for Tax Regime Switch AY 2024-25

Posted by Vivek Jalan 24 April 2026 1124 Views

Switching tax regimes from AY 2024-25? Learn about the new Rule 21AGA and the mandatory Form 10-IEA for businesses. Discover changes to exempt allowances, perquisites, and depreciation.

TDS on Transporters: Declaration Format Under Section 393(4) for AY 2026-27

Posted by Rajagopal K 24 April 2026 14196 Views

Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.

Income Tax Bank Balance Disclosure Rules in ITR-4 For AY 2026-27

Posted by Mitali 23 April 2026 27147 Views

New Income Tax rule 2026: Mismatch in bank balance disclosure for FY 2025-26 can attract penalty. Know the rules before you file.

Pensioner ITR For AY 2026-27: Who Qualifies For Exemption?

Posted by Poojitha Raam Vinay 22 April 2026 52503 Views

Complete guide for senior citizens on ITR filing for AY 2026-27, including Section 194P exemption, tax slabs, deductions and when pensioners can skip filing returns.

Tax Litigation Restraint: Supreme Court Lessons

Posted by Raj Jaggi 21 April 2026 129 Views

Discover how the Supreme Court promotes restraint in tax litigation, focusing on monetary thresholds and responsible dispute resolution. Learn when to stop fighting.

TDS under IT Act 2025: New Sections, Same Rates, Zero Confusion

Posted by CA Umesh Sharma 21 April 2026 3917 Views

Explore key TDS changes under the Income Tax Act, 2025 effective April 1, 2026. Learn about new sections, forms, and compliance steps for a smooth transition.