The Tribunal held that EIS paid to originators is not subject to TDS because the originator had not subscribed to PTCs and was not an investor. Since statutory conditions under Section 194LBC were not ...

The new law consolidates all TDS provisions into a single structured section with three tables for residents, non-residents, ...

Under Rule 162 of the Draft Income-tax Rules, 2026, if a person who has been allotted a PAN is required to intimate his ...

Investing in stocks can be rewarding, especially when you receive dividends. However, many taxpayers are caught off guard when Tax Deducted at Source (TDS) is deducted from their dividend income—even ...

Draft Income-Tax Rules 2026 aim for voluntary compliance but require crucial changes to prevent taxpayers from paying twice. Key issues include protecting deductees from deductor defaults, ...

Form 16 becomes Form 130 and 26AS turns into 168 from April 1, 2026. Check full list of renamed income tax forms under the ...

Salaried employees claiming HRA may soon face tighter disclosure norms under the Draft Income-tax Rules, 2026. The CBDT has proposed that tenants must now disclose their relationship with the landlord ...

The Income Tax Act, 2025, simplifies direct taxes, removing ambiguities and thus reducing the scope of legal actions.

As India prepares to roll out the new Income-tax Act and Draft Income-tax Rules from April 1, 2026, experts say the changes ...