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Form 39 Explained: How to Claim Salary Arrears Relief Under Section 157(1) for FY 2026-27

  Pranab Banerjeepro badge    05 May 2026 at 09:07

Claim tax relief on salary arrears for FY 2026-27 using new Form 39 under Section 157(1) of the Income Tax Act, 2025. Learn calculation steps, filing process and avoid notices.



Nomination Facility for Shares of Private Companies held in Physical Form

  CS Deepak Sharma    05 May 2026 at 08:57

Understand the legal framework and process for nomination of physical shares in Indian private companies under the Companies Act, 2013. Learn how nomination simplifies succession, avoids legal delays, and ensures smooth transmission of shares to heirs.



Old Fights, New Rules: How the 2025 Act Protects Pending Litigations

  CA Umesh Sharma    05 May 2026 at 08:56

Understand how pending tax appeals, searches, and revision proceedings are handled under the new Income Tax Act, 2025. Learn why taxpayers don't need to restart litigation and how continuity under the 1961 Act is preserved for past assessment years.



Previous Year vs Assessment Year vs Tax Year 2026

  Mitali    04 May 2026 at 18:06

Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.



What Every US Taxpayer Needs to Know Right Now: Key Developments in Individual Taxation (2026)

  Dr. Anil Gupta    04 May 2026 at 10:43

Stay ahead of 2026 tax changes with this practical guide, covering inflation adjustments, reduced child credits, side income reporting, retirement benefits, multi-state rules, energy credits and global compliance to help you avoid surprises and maximise savings.



Where Tax Exists But Cost Disappears: GST On SEZ Supplies

  Raj Jaggipro badge    04 May 2026 at 10:29

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.



Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

  Janmejaya Mohapatra    04 May 2026 at 09:06

Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.



The Conundrum of Place of Supply in Token Transactions

  Mohit Jain    04 May 2026 at 09:05

A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.



Ocean Settled, Air Unsettled - GST's Legal Divide

  Raj Jaggipro badge    02 May 2026 at 10:51

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.



TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

  CA. Ankit Chandrakar    02 May 2026 at 09:11

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.




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