Income Tax Articles
Supreme Court GPU Rules: Trade, Business & Charitable Trusts
Understand the Supreme Court's landmark ruling on Section 2(15) for GPU charitable trusts. Learn rules on trade, business, and consideration limits.
PAN Application Using New Forms as per Income-Tax Rules 2026
The new PAN application system effective April 1, 2026 introduces Forms 93-96, replacing Forms 49A/49AA. Learn applicant categories, key rule changes, documentation requirements, and updated PAN correction forms.
Slump Sale India: Section 50B, GST & Tax Guide
Understand Slump Sale taxation in India under Section 50B, Rule 11UAE. Learn about net worth, capital gains, and GST implications for business transfers.
Important things to know about New Income Tax Act 2026 Transition
India's new Income Tax framework from April 1, 2026 simplifies laws with fewer sections, unified forms, and revised timelines. Explore key procedural changes, ITR filing rules and compliance updates taxpayers must know.
Form 10A Delay Relief: PCIT/CIT is Competent Authority
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
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
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
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
11 April 2026
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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
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.
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