Articles by CA Varun Gupta
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ITR-U After Reassessment Notice: Budget 2026 Explained
Understand the Budget 2026 proposal allowing ITR-U after a Section 148 notice. Learn about tax costs, penalty protection, and strategic choices.
ITR-U Changes 2026: Loss, Section 148 & Penalty Relief
Discover how Finance Bill 2026 updates ITR-U for loss adjustment, Section 148 filings, and penalty relief. Learn about new compliance opportunities.
Finance Bill 2026 Proposes Section 147A to Clarify Assessing Officer Jurisdiction for Notices u/s 148 & 148A
Understand proposed Section 147A in Finance Bill 2026, a retrospective clarification on who qualifies as "Assessing Officer" for Sections 148 & 148A notices, addressing JAO vs NaFAC/AU jurisdiction and ensuring legal alignment.
Section 292BA: End of DIN Assessment Challenges?
Finance Bill 2026 proposes Section 292BA to cure DIN quoting defects in assessments. Discover its impact and potential litigation.
Union Budget 2026: Customs & Trade Changes Explained
Discover key changes in Union Budget 2026 for Customs and Trade Facilitation. Get a topic-wise summary of amendments and their impact.
GST Changes 2026: Finance Bill Amendments Simplified
Discover key GST and IGST changes from Budget 2026. Learn about post-sale discounts, credit notes, refunds, and more. Get updated now!
Budget 2026: Key Income Tax Changes & Proposals
Discover the key income tax amendments from Budget 2026. Get a topic-wise summary of direct tax proposals, simplifications, and relief measures.
Online Condonation of Delay for Form 9A, Form 10, Form 10B & Form 10BB: Portal Process, Rules and Key Pitfalls
The Income-tax Department has enabled an online Condonation Request module for statutory forms like Form 9A, 10, 10B and 10BB. This guide explains the legal framework, step-by-step portal process, authority limits, documentation checklist and key reasons applications get rejected.
How to Unfreeze a Bank Account Frozen/Attached Due to Income Tax Proceedings
Bank account frozen by Income-tax Department? Learn legal grounds, Sections 226(3), 281B, 132(3), remedies, and step-by-step process to get accounts unfrozen.
Section 143(2) Scrutiny Notices 2025: Resolve by 31.03.2026
Understand Section 143(2) scrutiny notices for 2025, including time-bar deadlines and foreign remittance triggers. Get a step-by-step guide to resolution before 31.03.2026.
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