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.
Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.
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.
04 May 2026
141 Views
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.
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.
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.
02 May 2026
187 Views
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.
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.
02 May 2026
3177 Views
Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.
Post Office FD 2026 guide: Learn interest rates from 6.9% to 7.5% p.a., tax benefits, tenure options, eligibility and rules.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Shyam Joshi & Associates
Pune
B.Com
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