Popular Articles

DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal

Posted by CA Varun Gupta 17 April 2026 588 Views

CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.

Tax Evasion Penalties: Key Rulings on Intent to Evade Tax

Posted by Abhishek Raja 06 October 2025 587 Views

Facing tax evasion penalties? Discover recent High Court rulings clarifying that intent to evade is crucial for penalties under Section 129 CGST Act. Learn your rights.

IND AS 115: Your Guide to Revenue Recognition

Posted by CA Sanat Pyne 25 June 2024 587 Views

Master IND AS 115 with our comprehensive guide. Learn the five-step model for revenue recognition and ensure compliance with Indian accounting standards.

GST Registration Exemptions: Who Doesn't Need to Register?

Posted by Pooja Garg 23 August 2025 586 Views

Discover GST registration exemptions in India. Learn who is exempt from GST registration based on turnover, supply type, and specific categories.

Proposed GST Changes: What You Need to Know

Posted by CA Umesh Sharma 19 August 2025 585 Views

Discover proposed GST reforms by October 2025. Learn about rate rationalisation, simplified slabs, and potential tax cuts on essentials. Get ready!

India Share Buyback Tax Changes from Oct 1, 2024

Posted by CS Binit Thakur 05 April 2025 585 Views

Understand the new Indian tax rules for share buybacks from Oct 1, 2024. Learn how tax liability shifts to shareholders and impacts your returns.

India Online Gaming Tax 2024: What You Need to Know

Posted by CA Praveen 04 September 2024 584 Views

Understand the tax implications of online gaming in India for 2024. Learn about new tax laws, TDS, and GST on winnings and platform fees.

Chapter XIV-B: New Income Tax Rules for Search Cases

Posted by Anumanchipalli Sathikonda 24 July 2024 583 Views

Understand the new Chapter XIV-B of the Income-tax Act, 1961. Learn about block periods, undisclosed income, and assessment procedures for search cases.

HUF Partition & Reunion: Understanding Hindu Undivided Family

Posted by IYER P.V 18 October 2024 583 Views

Learn about Hindu Undivided Family (HUF) partition and reunion under Indian Income Tax Law. Understand the conditions and implications for tax planning.