Income Tax Articles

Educational Seminar Costs: Charitable Institutions' Main Object

Posted by Vivek Jalan 10 February 2026 172 Views

Discover if expenditure on educational seminars by charitable institutions is allowable. Learn about the 'Charitable Institutions' main object' and tax implications.

Section 144C Time-Limit Clarified: Draft vs Final Order

Posted by Poojitha Raam Vinay

09 February 2026 1759 Views

Understand the crucial Section 144C time-limit clarification for draft vs final assessment orders. Learn how this impacts your tax assessments.

Background Screening Payments: Not FTS or Royalty

Posted by Vivek Jalan 09 February 2026 116 Views

Discover why payments for background screening and investigation services are neither Fees for Technical Services (FTS) nor royalty, based on a key legal ruling.

Discounts & Incentives Not Unexplained Cash Credits

Posted by Vivek Jalan 09 February 2026 103 Views

Learn how ITAT Chennai ruled that discounts and incentives, when properly explained and offered to tax, are not unexplained cash credits under Section 68.

Marginal Tax Relief FY 2025-26: Avoid High Tax Burdens

Posted by Chaitra Seetharam 08 February 2026 912 Views

Understand Marginal Relief for FY 2025-26. Ensure your tax increase doesn't exceed your income rise above £12 lakh. Learn how it works!

Revised Income Tax Return Deadline Extended to March 31

Posted by Chaitra Seetharam 07 February 2026 5895 Views

Discover the new March 31 deadline for filing revised Income Tax Returns. Learn about the nominal fees and other key changes effective from April 1, 2026.

Online Condonation of Delay for Form 9A, Form 10, Form 10B & Form 10BB: Portal Process, Rules and Key Pitfalls

Posted by CA Varun Gupta 06 February 2026 1066 Views

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.