Draft Income-tax Rules 2026 introduce detailed FMV and income attribution formula under Rules 11 & 12 for indirect transfer taxation of foreign entities deriving value from Indian assets.
Draft Form No. 28 prescribes new reporting and FMV computation rules for slump sales under Section 77(4), mandating accountant certification and detailed net worth disclosure.
The newly proposed Draft Form No. 16 standardises how eligible donation certificates are issued, ensuring better verification, deduction accuracy and improved tax reporting compliance.
Draft Form No. 170 proposes a structured valuation report format for registered valuers covering property, securities, plantations, jewellery and other assets under Section 514.
The Income Tax Department has released Draft Form No. 86 under Section 248(1) of the Income Tax Act, 2025, detailing procedures for issuing a warrant of authorisation to requisition books, documents, digital records, and undisclosed assets.
The Income Tax Department releases Draft Form No. 141, a challan-cum-statement for TDS on rent, property transfers, professional payments and virtual digital assets.
Draft Form 104 mandates detailed disclosures, beneficial ownership reporting, and document submissions for non-profit organisations seeking provisional registration.
The Income Tax Department has released Draft Form 165 for reporting Specified Financial Transactions under the Income-tax Act 2025. Learn key reporting requirements, transaction coverage and compliance impact for banks, institutions and taxpayers.
India and France sign protocol to amend DTAA, revising capital gains rules, dividend tax rates, MFN clause and PE definition to boost tax certainty and investment flows.
Draft Income-tax Rules 2026 tighten oversight on credit card usage with new reporting thresholds, perquisite rules, and compliance requirements explained.
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