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Income Tax

Key Takeaways: Rejection of lower TDS certificate without proper reasons held invalid

By Goyal Raj Kumar & Associates 12 Apr 2026 3 min read

The Delhi High Court has reiterated that tax authorities must follow due process while deciding applications for NIL or lower TDS certificates under the Income-tax Act, 1961. Background of the Case In...

#income tax #case law

Income Tax

CBDT Introduces PAN CR-01 & CR-02 for PAN Corrections

By Goyal Raj Kumar & Associates 06 Apr 2026 2 min read

The Central Board of Direct Taxes (CBDT) has introduced new standardised forms for PAN correction—PAN CR-01 for individuals and PAN CR-02 for non-individuals—effective from 1st April 2026....

#income tax #tax update

Income Tax

All ITR Forms Notified for AY 2026-27

By Goyal Raj Kumar & Associates 04 Apr 2026 1 min read

The Government has officially notified all Income Tax Return (ITR) forms for Assessment Year 2026-27 through the e-Gazette, applicable for FY 2025-26 filings. List of Notified ITR Forms The following...

#income tax #tax update

Income Tax

GAAR Clarification on Old Investments

By Goyal Raj Kumar & Associates 03 Apr 2026 1 min read

The Central Board of Direct Taxes (CBDT) has provided much-needed clarity on the applicability of General Anti-Avoidance Rules (GAAR) to legacy investments. Key Clarification by CBDT The recent amendm...

#income tax #tax update

Income Tax

CBDT Revises DIN Requirements for Income-tax Communications (Circular 4/2026)

By Goyal Raj Kumar & Associates 02 Apr 2026 2 min read

The Central Board of Direct Taxes (CBDT) has strengthened compliance norms by updating the rules for quoting the Document Identification Number (DIN) in all income-tax communications. What is DIN and...

#income tax #tax update

Income Tax

CBDT Press Release dated 1st Apr 26: IT Act, 2025 comes into force from 1st Apr 26

By Goyal Raj Kumar & Associates 01 Apr 2026 1 min read

The Central Board of Direct Taxes (CBDT) has announced that the Income-tax Act, 2025 is now effective from 1st April 2026, replacing the long-standing Income-tax Act, 1961. Key Highlights of the New L...

#income tax #tax update

Income Tax

All ITR Forms Notified for AY 2026-27

By Goyal Raj Kumar & Associates 01 Apr 2026 2 min read

The Government has officially notified all Income Tax Return (ITR) forms for Assessment Year (AY) 2026–27 through the e-Gazette. These forms apply to Financial Year (FY) 2025–26 and are cr...

#income tax #tax update

Income Tax

Key Takeaways: CAM charges taxable under section 194C, not section 194-I; SLP dismissed by SC

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

Businesses often pay Common Area Maintenance (CAM) charges for upkeep and shared facilities in commercial premises. A key tax question is whether such payments attract TDS under section 194-I (rent) o...

#income tax #case law

Income Tax

Income Tax Offices Open on 31 March Despite Holiday

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

In a significant move to support taxpayers, the CBDT has directed all Income-tax offices to remain open on 31 March 2026, even though it coincides with Mahavir Jayanti. This ensures smooth closure of...

#income tax #tax update

Income Tax

New Procedure for Form 121 & UIN Allotment from April 2026

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

The tax authorities have introduced a structured compliance framework for cases where tax is not deducted at source, enhancing transparency and reporting standards. Key Update by CBDT The Central Boar...

#income tax #tax update

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