Income Tax Articles
Digital Route for Lower Tax Deduction Certificates from April 2026
19 February 2026
1653 Views
The New Income-tax Act, 2025 introduces a fully digital system for lower or Nil TDS certificates from April 1, 2026. Learn eligibility, features, step-by-step application process and benefits for taxpayers, NRIs, startups and professionals.
Old Tax Regime Slabs For FY 2024-25: Who Should Opt and Why?
Old Tax Regime Slabs - know how your income will be taxed under Normal Tax regime for AY 25-26 with latest slab rates and deductions.
The New Income Tax Act 2025: Changed and Unchanged
19 February 2026
1011 Views
Explore the New Income Tax Act 2025 effective from 1st April 2026 - Key changes, Budget 2026 highlights, Tax Year concept, digital asset rules, compliance benefits and impact on individuals and businesses.
Decoding TDS and TCS: India's Advance Tax Collection Mechanisms
Understand TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) with simple examples, key differences, common scenarios, rates, certificates, and smart tips to manage deductions, refunds and tax compliance effectively.
From Structured Enforcement to Procedural Integrity - Completing the Prosecution Framework - Concluding Part 3
18 February 2026
67 Views
Finance Bill, 2026 amends Sections 480-485 and 494 of the Income Tax Act, 2025, introducing graded punishments, stronger safeguards for verification integrity, accountability for repeat offences and confidentiality protection. Effective 1 April 2026.
Draft Income Tax Rules 2026: Major PAN Quoting Changes Explained
18 February 2026
1023 Views
The Central Board of Direct Taxes (CBDT) has released the Draft Income Tax Rules 2026, proposing higher PAN thresholds for cash deposits, withdrawals, property deals, and vehicle purchases. The new rules aim to reduce compliance burden while aligning with the Income Tax Act, 2025 effective April 1, 2026.
Direct Tax Code: Upcoming Major Changes in 2026
Direct Tax Code is set to replace the existing Income Tax Act, 1961 for making tax system more straightforward and user friendly.
Tax Calculation Slabs For FY 2025-26 (AY 26-27)
Updated Tax Calculation Slabs For FY 25–26. Check slab-wise tax structure and key benefits before filing AY 2026-27 return.
From Rigour To Reason: Decriminalisation Of Tax Offences Under The IT Act, 2025 Through Finance Bill, 2026 - Part 2
17 February 2026
233 Views
Finance Bill 2026 reforms Sections 477-479 of the Income-tax Act, 2025 by introducing graded punishment for TCS default, tax evasion, and wilful non-filing of returns. Explore the new prosecution framework effective 1 April 2026.
Registration Rules for Small Trusts and Institutions: April 2025 Amendment
New registration rule for small charitable trusts effective from April 2025 for easing compliance. Check out the new change made?
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