27 April 2026
12209 Views
From 1st April 2026, the Income Tax Act, 2025 replaces the 1961 Act for new transactions, bringing major changes to TDS/TCS compliance. Learn Form 138 filing rules, due dates, penalties and transition guidelines for FY 2026-27.
NRI property purchase TDS rules in 2026. Know how much tax to deduct on Rs. 25 lakh transactions
Understand when capital gains on immovable property are taxable if payments are made in instalments. Learn how possession, not payment or agreement date, determines the year of taxability and indexation, with insights from the Archean Realty Pvt. Ltd. vs DCIT ruling.
Explore how black money continues to fuel India's parallel economy despite decades of reforms. This analysis highlights key legislative loopholes - Section 68 of the IT Act and outdated DLC rates.
TDS on provision for audit fees is mandatory under Section 194J if fees is above ₹50,000 for FY 2025-26. Know the rate, due date, penalty for non-deduction and the year-end provision rule.
No ITR filing for senior citizens - Form 125 under Income Tax Act 2025 makes it possible. Know the eligibility, new changes and important compliance rules.
24 April 2026
11904 Views
Form 128 in Income Tax Act 2025 explained. Know lower TDS certificate rules, filing deadlines, required documents and how to avoid excess tax deduction.
CBDT Notification 43/2023 introduces Rule 21AGA and Form 10-IEA for switching between old and new tax regimes from AY 2024-25. Learn updated rules on exemptions, perquisites and depreciation under Section 115BAC.
Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.
New Income Tax rule 2026: Mismatch in bank balance disclosure for FY 2025-26 can attract penalty. Know the rules before you file.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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