Transition to the Income-tax Act, 2025: Key Changes and Compliance Challenges for Tax Professionals
By CA Sangam Kumar Aggarwal The Indian direct tax framework has entered a significant new phase with the implementation of…
Category: Direct Tax Laws
CBDT Introduces New Rule 189A and Form 112A: A New Compliance Framework for Merger of Charitable Trusts and Non-Profit Organisations
By CA Sangam Kumar Aggarwal The Central Board of Direct Taxes (CBDT) has introduced an important regulatory framework governing the…
TDS and TCS in India: Understanding the New Compliance Framework Under the Income-tax Act, 2025
By CA Sangam Kumar Aggarwal India’s direct tax administration has entered a new phase with the implementation of the Income-tax…
CBDT Makes Form 173A Mandatory for Tax Exemption on Government Securities: New Reporting Rules for Eligible Investors
Income-tax (Seventh Amendment) Rules, 2026 introduce Rule 281A, prescribing detailed disclosure requirements for claiming exemption on interest income and capital…
CBDT Exempts Dividend Payments Between IFSC Aircraft Leasing Units from TDS: Form 1(N) Mandatory
Notification No. 141/2026 provides conditional relief from tax deduction at source on eligible dividend payments between aircraft-leasing units operating in…