Income Tax Articles

Form 10A Delay Relief: PCIT/CIT is Competent Authority

Posted by CA Varun Gupta 15 April 2026 1787 Views

CBDT clarifies PCIT/CIT as competent authority for Form 10A delay condonation. Learn about the process and its impact on charitable trusts.

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

Posted by Diksha Chawla 14 April 2026 5599 Views

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 on Interest Paid by Co-operative Banks to Societies

Posted by K.V. Radhakrishnan 13 April 2026 392 Views

Understand TDS liability for co-operative banks paying interest to co-operative societies. Learn about exemptions, amendments, and new provisos.

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

Posted by CA Varun Gupta 13 April 2026 7793 Views

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

Posted by Mitali 11 April 2026 4404 Views

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

Posted by Poojitha Raam Vinay 11 April 2026 29222 Views

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

Posted by Mitali 10 April 2026 8357 Views

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

Posted by CA. Mohit Kumar 10 April 2026 14743 Views

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)

Posted by CA Varun Gupta 10 April 2026 5786 Views

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