Blog Categories
Subscribe to Newsletter

Join our subscribers list to get the latest Tax Updates and Opportunities.

Total Site Visits
1,632,025
Growing community

Ram Dutt Sharma

Retd. ITO

Delhi

Joined: Dec 2025

About Author

Gender Male
Location FARIDABAD, HARYANA
Introduction Born on 27 June, 1958 in Narnaul, Haryana joined Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He has authored over 44 books on Direct Taxes so far. Preveliged to be recipient of first-ever Finance Minister’s Award 2017 for sustained devotion, commitment to duty and promoting excellence in the field of Direct Taxation at National Level on 24.07.2017.

Articles by Ram Dutt Sharma 288

Section 536 of the Income-tax Act, 2025 – Repeal and Savings Explained | Transition from Income-tax Act, 1961 with Supreme Court Case Laws & Legal Analysis

08 Jul 2026 | 496 Views

Furnish Return of Income - Conceptual Structure (framework) of Section 263

29 Jun 2026 | 359 Views

Framing an Income Tax assessment order

21 May 2026 | 797 Views

Unreasonable payment to Related Person [Section 40A(2) of the Income-tax Act, 1961]

09 May 2026 | 2923 Views

Rectification of Mistake – Queries and their Answers [Section 154]

09 May 2026 | 2021 Views

Assessment of E - Commerce Industries

09 May 2026 | 707 Views

Statement of Financial Transaction (High Value Transaction) [Section 285BA]

09 May 2026 | 3593 Views

Overview of Right to Information Act, 2005

09 May 2026 | 606 Views

Overview of Limitation of Benefits (LoB) Clause in Double Taxation Avoidance Agreements

09 May 2026 | 1380 Views

Principle of the Peak Credit Theory in Income Tax

09 May 2026 | 1288 Views

Specific mechanism for Secondary Adjustments rules in Indian Transfer Pricing regime [Section 170 of the Income Tax Act, 2025

09 May 2026 | 1485 Views

Capital gain exemption on transfer of long-term capital asset (other than residential house) [Section 54F of Income-tax Act, 1961]

09 May 2026 | 719 Views

Contribution from Foreign Countries [Under Foreign Contribution Regulation Act (FCRA), 2010]

09 May 2026 | 446 Views

Tie breaker Rule in Double Taxation Avoidance Agreement (DTAA)

09 May 2026 | 450 Views

Whether Sumptuary allowance granted to judicial officer is exempt from payment of Income Tax?

09 May 2026 | 498 Views

Analysis of judgement of Supreme Court delivered on 15.12.2025 in the case of Director of Income Tax, Mumbai v. M/s American Express Bank Ltd., on the issue of Deduction of head office expenditure in the case of non-residents under section 44C of the Income Tax Act, 1961

09 May 2026 | 356 Views

Contribution from Foreign Countries [Under Foreign Contribution Regulation Act (FCRA), 2010]

09 May 2026 | 722 Views

Assessment of Assessees in Entertainment Sector

09 May 2026 | 567 Views

Procedure for preparation of Central Scrutiny Report (CSR)

09 May 2026 | 1174 Views

Statutory Notices under Income Tax Act, 1961

09 May 2026 | 727 Views

Analysis of judgement of Supreme Court delivered on 15.12.2025 in the case of Director of Income Tax, Mumbai v. M/s American Express Bank Ltd., on the issue of Deduction of head office expenditure in the case of non-residents under section 44C of the Income Tax Act, 1961

09 May 2026 | 360 Views

Statutory Notices under Income Tax Act, 1961

09 May 2026 | 442 Views

Scope of Total Income [Section 5]

09 May 2026 | 375 Views

Statutory Notices under Income Tax Act, 1961

09 May 2026 | 464 Views

Disallowance for marked-to-market loss [Section 40A(13)]

09 May 2026 | 363 Views

Understanding of the RFCTLARR Act, 2013

09 May 2026 | 482 Views

Taxation of Gift under Income Tax Act, 1961

09 May 2026 | 712 Views

Exemption of Income of any University or other Educational Institution Substantially Financed by Government [Section 10(23C)(iiiab)]

09 May 2026 | 334 Views

Exemption from income-tax in the case of statutory bodies or authorities for the administration of public religious or charitable trusts or endowments, etc. [Section 10(23BBA) of the Income-Tax Act, 1961]

09 May 2026 | 434 Views

Time limit for completion of Block Assessment of Search cases [Section 158BE of the Income Tax Act, 1961]

09 May 2026 | 324 Views

Tax on Income Referred to in Section 68 or Section 69 or Section 69A or Section 69B or Section 69C or Section 69D [Section 115BBE]

09 May 2026 | 463 Views

Concept of Diversion of Income by Overriding Title

09 May 2026 | 465 Views

Section 145B : Taxability of certain income

09 May 2026 | 376 Views

Procedure for levy of Penalty, Drafting of Order & Body Sequence - Important points to remember

09 May 2026 | 418 Views

Estimation of value of assets by Valuation Officer [Section 142A of the Income Tax Act, 1961]

09 May 2026 | 353 Views

Bogus capital gains from penny stocks

09 May 2026 | 378 Views

Estimate of value of assets by Valuation Officer [Section 142A]

09 May 2026 | 388 Views

Who is eligible to claim depreciation in a lease transaction - Whether the lessor (person who hires or leases the asset for a consideration) or the lessee (who hires for business use) ?

09 May 2026 | 723 Views

Limitation on Interest Deduction in certain cases [Section 94B of the Income Tax Act, 1961]

09 May 2026 | 992 Views

Tax Evasion through Client Code Modification

09 May 2026 | 430 Views

Income falling under the head salaries – If payable by the Government to a citizen of India for service outside India [Section 9(1)(iii)]

09 May 2026 | 541 Views

Exemption of Long term Capital Gain Tax on Transfer of Residential Property (House or Plot of land) if Net Consideration is Invested in the Equity Shares of a new Start-up SME Company [Section 54GB]

09 May 2026 | 369 Views

Application of Income - Important points to remember

09 May 2026 | 375 Views

Payment of Admitted Tax Due before Filing an Appeal before the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 249(4)]

09 May 2026 | 369 Views

Awarding Cost of any appeal by the Income Tax Appellate Tribunal [Section 254(2B)]

09 May 2026 | 368 Views

Tax Deducted at Source (TDS) on Year End Provisions

09 May 2026 | 480 Views

Deductions in respect of profits and gains from housing projects [Section 80IBA]

09 May 2026 | 432 Views

Income Tax Assessment - Issues related to Real Estate Sector

09 May 2026 | 330 Views

The term ‘Sufficient cause’ - Certain ratios laid down by the Court

09 May 2026 | 423 Views

Concept of Perversity

09 May 2026 | 462 Views

Mutual Agreement Procedure (MAP) - An alternative dispute resolution mechanism

08 May 2026 | 478 Views

TDS Survey and related issues – Best practices followed in Investigation/Identification of TDS Survey cases

08 May 2026 | 648 Views

Concept of ‘Make Available clause

08 May 2026 | 629 Views

Understanding of Form 9A and Form 10

08 May 2026 | 2418 Views

Interest on excess refund granted to the assessee [Section 234D]

08 May 2026 | 895 Views

Taxation on Retirement of a Partner from a partnership firm

08 May 2026 | 1312 Views

Understanding of Audit report Form 10B and Form 10BB for Charitable trusts/institutions

08 May 2026 | 1267 Views

Understanding of Audit report Form 10B and Form 10BB for Charitable trusts/institutions

08 May 2026 | 575 Views

Payments made to Non-Residents & requirement to furnish Form No. 15CA/ Form No. 15CB/ Form No. 15CC arises from section 195(6) of the Income Tax Act, 1961

08 May 2026 | 522 Views

Allowability of Litigation expenses under the provisions of Income Tax Act, 1961

08 May 2026 | 429 Views

Understanding about “Tax Residency Certificate” (TRC)

08 May 2026 | 812 Views

Role of Witnesses in Income Tax Search and seizure proceedings

08 May 2026 | 536 Views

Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils [Section 44BB]

08 May 2026 | 412 Views

Deduction of head office expenditure in the case of non-residents [Section 44C]

08 May 2026 | 349 Views

Decoding of Rule 46A of the Income Tax Rules, 1962 related to production of additional evidence before the first appellate authority after an assessment being made by the Assessing officer

08 May 2026 | 497 Views

Virtual Digital Assets (“VDAs”) come under the ambit of Prevention of Money Laundering Act, 2002 (PMLA)

08 May 2026 | 386 Views

Allowability of Losses incurred for earning illegal income under the Income Tax Act, 1961

08 May 2026 | 544 Views

Analysis of Statutory provisions of Section 156 (Notice of Demand)

08 May 2026 | 363 Views

Virtual Digital Assets (“VDAs”) come under the ambit of Prevention of Money Laundering Act, 2002 (PMLA)

08 May 2026 | 342 Views

Tax treatment of Ex gratia payments

08 May 2026 | 1237 Views

Importance of Panchnama in Income-tax Search & seizure proceedings

08 May 2026 | 1373 Views

Effect of re-opening the assessment based on wrong facts or conclusions

08 May 2026 | 367 Views

Faceless Penalty Scheme, 2021

08 May 2026 | 752 Views

Revival of Struck Off Companies for the purposes of Income Tax proceedings

08 May 2026 | 564 Views

Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects [Section 44BBB]

08 May 2026 | 341 Views

Mandatory filing of return of income under section 139(1) in certain cases

08 May 2026 | 3319 Views

Power of Central Government to exempt classes of persons from the requirement of furnishing a return of income [Section 139(1C)]

08 May 2026 | 333 Views

Benefits available under Startup India Scheme

08 May 2026 | 364 Views

“Service of Notice by Post” under Income Tax Law

08 May 2026 | 640 Views

Consideration for the purpose of computing accumulation of income of 15% – i.e. Gross receipts or gross receipts after expenditure for charitable purpose i.e., the net receipts

08 May 2026 | 315 Views

Power to Call for Information under section 133(6) of Income Tax Act, 1961

08 May 2026 | 438 Views

Taxation of Seafarer in India

08 May 2026 | 518 Views

Writ Petitions

08 May 2026 | 396 Views

Prosecution for Failure to pay tax to the credit of Central government under Chapter XII-D or XVII-B [Section 276B of the Income Tax Act, 1961]

08 May 2026 | 389 Views

Dividend Stripping [Section 94(7)]

08 May 2026 | 448 Views

Misusing Client Code Modifications facility - Taxability

08 May 2026 | 375 Views

Concept of Most Favoured Nation (MFN) clause

08 May 2026 | 386 Views

Condonation of Delay in filing Appeal before the CIT(A) - [Section 249(3) of the Income Tax Act, 1961]

08 May 2026 | 1636 Views

Bonus stripping transactions [Section 94(8)]

08 May 2026 | 493 Views

Validity of Notice issued under section 148 of the Income Tax Act in the name of a deceased person

08 May 2026 | 537 Views

Levy and recovery of tax from Shipping business of non-residents [Section 172]

08 May 2026 | 520 Views

Levy and recovery of tax from Shipping business of non-residents [Section 172]

08 May 2026 | 365 Views

Say ‘No’ to Accommodation entries

08 May 2026 | 443 Views

Agent in relation to a Non Resident [Section 163]

08 May 2026 | 723 Views

Substantive provisions versus Technical Provisions

08 May 2026 | 355 Views

Taxing of deemed income under the Income Tax Act, 1961

08 May 2026 | 368 Views

Fresh assessment by the Assessing Officer on direction given by the Principal Commissioner or Commissioner in 263 order

08 May 2026 | 312 Views

Agent in relation to a Non Resident [Section 163]

08 May 2026 | 408 Views

Powers of Arrest and detention of defaulter in prison (civil) under the provisions of Income Tax Act, 1961

08 May 2026 | 517 Views

Treatment of Unregistered Trust under the Income Tax Act, 1961

08 May 2026 | 658 Views

Transfer of income where there is no transfer of assets [Section 60]

08 May 2026 | 392 Views

PARTITION OF HUF (HINDU UNDIVIDED FAMILY)

08 May 2026 | 497 Views

Payments made to Non-Residents from their Indian Bank Accounts & requirement to furnish Form 15CA/15CB

08 May 2026 | 525 Views

Power to transfer cases under section 127 of the Income Tax Act, 1961

08 May 2026 | 610 Views

Expenses disallowed under Section 40A(3) and Section 40A(3A) of the Income Tax Act, 1961

08 May 2026 | 516 Views

Deduction in respect of expenditure incurred on setting up of a specified business [Section 35AD]

08 May 2026 | 480 Views

Prohibition on repayment of loans or deposits in cash [Section 269T]

08 May 2026 | 776 Views

Attachment and Sale of Movable Property under the provisions of Income Tax Law

08 May 2026 | 511 Views

Liability of directors of private company [Section 179]

08 May 2026 | 386 Views

Valuation of Shares and tax treatment under Income Tax Act, 1961

08 May 2026 | 657 Views

Scope of the provisions of Section 154 of the Income Tax Act, 1961

08 May 2026 | 309 Views

Deduction in respect of Life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc. as per Section 80C of the Income Tax Act, 1961

08 May 2026 | 407 Views

Statutory Notices under the Income Tax Act, 1961

08 May 2026 | 298 Views

Mere mentioned of wrong section would not make assessment order invalid

08 May 2026 | 363 Views

Money/property received without consideration or inadequate consideration on or after 01.04.2017 [Section 56(2)(x) of the Income Tax Act, 1961]

08 May 2026 | 1885 Views

OECD - Non binding standards show the way encourage rather than Imposing

08 May 2026 | 374 Views

Income Tax Law relating to Family Settlements

08 May 2026 | 445 Views

Certificate for deduction at lower tax rate under Section 197 of the Income Tax Act, 1961

08 May 2026 | 417 Views

Dissolution of Trust or Society or Section 8 company

08 May 2026 | 1014 Views

Capital Gain not to be charged on investment in certain bonds (Financial Assets) [Section 54EC]

08 May 2026 | 502 Views

Disclaimer This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content.

08 May 2026 | 576 Views

Treatment of Cash Sales under the Income Tax Law

08 May 2026 | 532 Views

Decoding provisions of Liberalised Remittance Scheme (LBS)

08 May 2026 | 581 Views

Condonation of delay in filing of Return of Income [Section 119(2)(b)]

08 May 2026 | 546 Views

Treatment of Jewellery found during the course of Search and Seizure action under section 132 of the Income-tax Act, 1961

08 May 2026 | 2095 Views

Taxability of Indian students Studying abroad

08 May 2026 | 696 Views

Assessment of persons leaving India [Section 174]

08 May 2026 | 563 Views

Validity of Retrospective/ Prospective amendments in Tax laws

08 May 2026 | 451 Views

Eligibility criteria for filing of application before Income Tax Settlement Commission

08 May 2026 | 378 Views

Exemption under Section 54F of the Income Tax Act, 1961 from Capital gain arises from the transfer of a long-term capital asset other than a house property

08 May 2026 | 933 Views

Pre-conditions for invoking Section 263

08 May 2026 | 456 Views

Selling property in India by Non-Resident Indians (NRIs) – Income tax implications

08 May 2026 | 319 Views

Allowability Tax Exemption to any Awards / Rewards instituted in the public interest [Section 10(17A)]

08 May 2026 | 1008 Views

Pre conditions for revision of other orders under section 264 by Principal Commissioner or Commissioner

08 May 2026 | 468 Views

Applicability of Permanent Establishment (PE) in India and its impact

08 May 2026 | 707 Views

Representative Assessee [Section 160]

08 May 2026 | 454 Views

During Income-tax Search and Seizure - Rights and duties of Income Tax Department and Persons Searched

08 May 2026 | 374 Views

Roll of Authorised Officer during Income Tax Search

08 May 2026 | 341 Views

Write-off of Arrears of tax demand

08 May 2026 | 774 Views

Judicial Precedents in Tax Proceedings

08 May 2026 | 420 Views

Admission of a new partner /Retirement from Partnership Firm - Taxability under the Income Tax Act, 1961

08 May 2026 | 967 Views

Statutory Notices under the Income Tax Act, 1961

08 May 2026 | 508 Views

Taxability of Income of nursery growing and selling flowers, flowers pants

08 May 2026 | 806 Views

Condonation of delay under section 119(2)(b) of the Income Tax Act, 1961 in filing of Return of Income

08 May 2026 | 519 Views

Power of joint commissioner/Additional Commissioner to issue directions in certain cases [Section 144A]

08 May 2026 | 329 Views

Interest Chargeable under the Income-tax Act 1961

08 May 2026 | 400 Views

Salary of foreign employees in India - Taxability

08 May 2026 | 760 Views

Powers of Assessing Officer to grant stay of demand

08 May 2026 | 1192 Views

Leave Travel Allowance or Leave Travel Concession received by an individual from his employer [Section 10(5)]

08 May 2026 | 1568 Views

Basics of Reading Income Tax Act, 1961

08 May 2026 | 363 Views

Scope of the power of the Commissioner (Appeals) to “Enhance the Assessment”

08 May 2026 | 372 Views

Definitions under Section 2 of the Income Tax Act, 1961

08 May 2026 | 461 Views

Decoding of Section 145 - Analysis of Scope of Method of Accounting under Income Tax Act, 1961

08 May 2026 | 423 Views

Survey for recovery of taxes by Assessing Officers as well as Tax Recovery Officers [Explanation (a) to Section 133A(6)]

08 May 2026 | 389 Views

Charge of Income-tax [Section 4]

08 May 2026 | 816 Views

Liberalised Remittance Scheme (LRS) for resident Individuals

08 May 2026 | 395 Views

Capital Gains Accounts Scheme, 1988

08 May 2026 | 435 Views

“Error of Jurisdiction” or “Lack of Jurisdiction” (Excessive Jurisdiction)

08 May 2026 | 721 Views

Historical Background of Agricultural Income Tax in India

08 May 2026 | 756 Views

Scrutiny Notice under section 143(2)

08 May 2026 | 774 Views

Estimate of value of assets by Valuation Officer [Section 142A]

08 May 2026 | 377 Views

Treatment of Scholarship under the provisions of Income-tax Act, 1961

08 May 2026 | 4636 Views

Penalty for under-reporting and misreporting of income [Section 270A]

08 May 2026 | 514 Views

Estimate of value of assets by Valuation Officer [Section 142A]

08 May 2026 | 541 Views

Concept of Protective Assessment

08 May 2026 | 1111 Views

Liability of Legal Representative of a Deceased Person [Section 159]

08 May 2026 | 493 Views

Taxability of Resident Welfare Association or Apartment Owners Association under the provisions of Income Tax Act, 1961

08 May 2026 | 2840 Views

Scope of Section 292BB : Notice deemed to be valid in certain circumstances

08 May 2026 | 711 Views

Partition of Hindu Undivided Family (HUF) [Section 171]

08 May 2026 | 503 Views

Assessments relating to Agricultural income

08 May 2026 | 392 Views

Liability of an Executor in respect of income of the estate of a deceased person [Section 168]

08 May 2026 | 485 Views

Partition of Hindu Undivided Family (HUF) under Section 171 of the Income Tax Act, 1961

08 May 2026 | 568 Views

Cardinal principles of interpretation of taxing statutes

08 May 2026 | 678 Views

Taxpayer’s grievance from high pitched Income Tax Assessments

08 May 2026 | 577 Views

Disclosure of information respecting assesses as per provisions of Section 138 of the Income Tax Act, 1961

08 May 2026 | 634 Views

Rental income chargeable as Income from business and not as Income from House Property

08 May 2026 | 1654 Views

Entire Law Relating to partition of HUF (Hindu Undivided Family) Explained [Section 171]

08 May 2026 | 410 Views

Certain transfers to be void as per provisions of Section 281 of the Income Tax Act, 1961

08 May 2026 | 800 Views

Income Tax Benefits for Senior Citizens

08 May 2026 | 355 Views

Provisional attachment of property to protect revenue as per the provisions of Section 281B of the Income Tax Act, 1961

08 May 2026 | 448 Views

Condoning Delay in Filing Appeal

08 May 2026 | 563 Views

Retraction of surrendered made during the Search & Survey proceedings - Decisions where Retraction of Statement was held VALID

08 May 2026 | 848 Views

Income from a business carried on by the Trusts /Institutions [Section 11(4)]

08 May 2026 | 519 Views

Filing of appeals and Seeking of adjournments

08 May 2026 | 755 Views

Consequences of Income Tax search being held as illegal

08 May 2026 | 523 Views

Case laws in favour of Revenue on Estimate by Valuation Officer of Income Tax Department on Reference in certain cases

08 May 2026 | 395 Views

CBDT Circulars/Instructions on Stay of Income Tax demand

08 May 2026 | 2325 Views

Introduction of Equalisation levy

08 May 2026 | 350 Views

Process for Trust Registration in India

08 May 2026 | 414 Views

Case laws in favour of Revenue where Prior period expenses – Held to be not allowable

08 May 2026 | 368 Views

TDS from payments to contractors & Sub-Contractors [Section 194C]

08 May 2026 | 474 Views

Retirement of a partner [Section 32 of the Indian Partnership Act, 1932 & Section 45(4) of the Income Tax Act, 1961]

08 May 2026 | 621 Views

Allowability of deprecation on goodwill as per provisions of the Income-tax Act, 1961

08 May 2026 | 836 Views

Decoding of provisions of Section 194H regarding TDS on Commission or Brokerage

08 May 2026 | 505 Views

Formation, Management and Taxation of Partnership Firm

08 May 2026 | 793 Views

Cases where revision order under Section 263 of the Income Tax Act, 1961 was upheld

08 May 2026 | 405 Views

TDS from payments to contractors & Sub-Contractors [Section 194C]

08 May 2026 | 449 Views

Allowability of Expenditure incurred wholly and exclusively in connection with transfer of capital asset [Section 48(i)]

08 May 2026 | 2638 Views

Landmark Judgments of Supreme Court on Law of Limitation

08 May 2026 | 1046 Views

Procedure where an identical question of law is pending before High Courts or Supreme Court [Section 158AB]

08 May 2026 | 408 Views

Income of other Persons included in Assessee’s Total Income as per provisions of Section 60 to 64 of the Income Tax Act, 1961

08 May 2026 | 569 Views

75 Landmark Judgements on Section 271D of the Income Tax Act, 1961 [Penalty for failure to comply with the provisions of section 269SS]

08 May 2026 | 675 Views

Handling the cases of Bogus Capital Gains from Penny Stocks

08 May 2026 | 382 Views

Evolution of Direct Tax laws in India

08 May 2026 | 396 Views

Foreign Tax Credit (FTC) on taxes paid in foreign country

08 May 2026 | 584 Views

Amendments in Section 14A which has nullified (overruled) the well-settled judgements/judicial pronouncements of the hon’ble Supreme Court

08 May 2026 | 344 Views

Decoding of Section 270AA of the Income Tax Act, 1961 - Immunity from imposition of penalty, etc.

08 May 2026 | 966 Views

Guide on filing of Income Tax Returns

08 May 2026 | 809 Views

Taxation on Conversion of a Private Limited Company or an Unlisted Public Company into Limited Liability Partnership (LLP)

08 May 2026 | 1774 Views

Background of introduction of Capital Gains-tax in India

08 May 2026 | 471 Views

Assessment of Private Hospitals, Nursing Homes/Medical Clinics, Medical Colleges

08 May 2026 | 782 Views

Interest paid on borrowing for acquiring house deductible under section 24(b) & under section 48 as altogether covered by different heads of income i.e. income from ‘house property’ and ‘capital gains’

08 May 2026 | 509 Views

Salary not treated as Income under the head Salary

08 May 2026 | 2458 Views

Assessments in respect of Search actions carried out on or after 01.04.2021

08 May 2026 | 499 Views

Section 53A of Transfer of Property Act, 1882 - Scope of deemed transfer under section 2(47)(v) of the Income Tax Act, 1961 for taxing capital gains

08 May 2026 | 622 Views

Scope and limitation of Prohibitory Orders under Section 132(3) of the Income Tax Act, 1961 where seizure of asset is not possible

08 May 2026 | 452 Views

Exemption from income-tax in the case of regimental funds, non-public funds, etc., set up by armed forces [Section 10(23AA)]

08 May 2026 | 672 Views

Interest paid on borrowing for acquiring house deductible under section 24(b) & under section 48 as altogether covered by different heads of income i.e. income from ‘house property’ and ‘capital gains’

08 May 2026 | 345 Views

Presumptions as to Assets, Books of Account, etc. - Scope and applicability of Section 132(4A) of the Income Tax Act, 1961

08 May 2026 | 432 Views

Theory of the Test of Human Probabilities and sorrounding circumstances and its applicability to the provisions of Income Tax Act 1961

08 May 2026 | 397 Views

Art of Recording of Statement of Assessees/ Witnesses under the provisions of Income Tax Act, 1961

08 May 2026 | 332 Views

Tests to Determine Agricultural Income

08 May 2026 | 405 Views

Allowable expenses incurred under the heads rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession of an assessee

08 May 2026 | 436 Views

Assets which can be seized during Income-tax Search operation

08 May 2026 | 419 Views

Taxation system in India

08 May 2026 | 356 Views

Penalty under section 221 of the Income Tax Act, 1961 for default in making payment of Tax

08 May 2026 | 391 Views

Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY 2016)

08 May 2026 | 332 Views

Liability of Capital Gain tax on Sale of Agricultural Land

08 May 2026 | 648 Views

PROCEDURE GOVERNING INCOME TAX PROSECUTION PROCEEDINGS

08 May 2026 | 512 Views

Filing of appeals to Appellate Tribunal under the provisions of Prohibition of Benami Property Transactions Act, 1988

08 May 2026 | 990 Views

Essentials of a Drafting of a Public Trust Deed

08 May 2026 | 376 Views

Procedure followed by the authority once the Initiating Officer (IO) get information about Benami Property

08 May 2026 | 445 Views

Principles of cross examination in income tax proceedings

08 May 2026 | 786 Views

Compensation on retrenchment – Exemption as per the provisions of Section 10(10(B) of Income Tax Act, 1961

08 May 2026 | 1442 Views

Admissibility of Circumstantial Evidence in Income Tax proceedings

08 May 2026 | 609 Views

Compensation on retrenchment – Exemption as per the provisions of Section 10(10(B) of Income Tax Act, 1961

08 May 2026 | 628 Views

CONCEPT OF PRINCIPLE OF NATURAL JUSTICE IN INCOME TAX PROCEEDINGS

08 May 2026 | 503 Views

Power of Principal Commissioner or Commissioner to reduce or waive penalty, etc. in certain cases as per the provisions of Section 273A of the Income Tax Act, 1961

08 May 2026 | 364 Views

Penalty under section 271AAC of the Income Tax Act, 1961 in case of income from undisclosed sources

08 May 2026 | 1556 Views

Taxability of interest received by assessee on enhanced compensation awarded by Court, pursuant to compulsory acquisition of assessee's agricultural land by Government

08 May 2026 | 461 Views

Validity of penalty imposed under section 271(1)(c ) for disallowance of business expenses

08 May 2026 | 372 Views

Concept of "Real Income Theory" under Income Tax Laws

08 May 2026 | 338 Views

Taxation of Derivatives

08 May 2026 | 410 Views

Refund of TDS & Interest on TDS refund to TDS Deductor

08 May 2026 | 455 Views

Allowability of Corporate Social Responsibility (CSR) Expenditure under the provisions of Income Tax Act, 1961

08 May 2026 | 629 Views

Penalty under section 271D for failure to comply with the provisions of section 269SS

08 May 2026 | 613 Views

Applicability of provisions of TDS in respect of Commission Paid by Indian Exporters to Non-Resident Agents

08 May 2026 | 427 Views

Witnesses (Panchas) to the Income Tax Search

08 May 2026 | 369 Views

Time limit for completion of assessment under section 153A as prescribed in section 153B of the Income-Tax Act, 1961

08 May 2026 | 361 Views

Period of holding for the purposes of computation of capital gains tax

08 May 2026 | 1612 Views

Capital gains in case of “Slump Sale” as per the provisions of Section 50B of the Income Tax Tact, 1961

08 May 2026 | 503 Views

AMNESTY & VOLUNTARY DISCLOSURE OF INCOME SCHEME

08 May 2026 | 774 Views

INTEREST PAID IN RESPECT OF CAPITAL BORROWED FOR THE PURPOSE OF BUSINESS OR PROFESSION [SECTION 36(1)(iii)]

08 May 2026 | 814 Views

Claim of Bogus Losses through Client Code Modification - Taxability under Income Tax Law

08 May 2026 | 359 Views

Determining the full value of consideration as per section 50C in cases of transfer of immovable property, being land or building or both

08 May 2026 | 645 Views

Penalty under section 270A for under-reporting and misreporting of income

08 May 2026 | 2561 Views

Income from other sources - a residuary head of income under the Income-tax Act, 1961

08 May 2026 | 489 Views

Modes of Creation of HUF (Hindu Undivided Families)

08 May 2026 | 418 Views

Rights and Duties of Income Tax Department during Search and Seizure operation

08 May 2026 | 373 Views

Taxability of Specified Agreement under the provisions of Section 45(5A) of the Income Tax Act, 1961

08 May 2026 | 622 Views

Rights and Duties of Persons Searched during Income Tax search and seizure operation

08 May 2026 | 558 Views

Taxability of Specified Agreement under the provisions of Section 45(5A) of the Income Tax Act, 1961

08 May 2026 | 760 Views

Income Tax Survey - An Introduction

08 May 2026 | 401 Views

Historical and legislative background of powers of Search & Seizure under the Income Tax Law

08 May 2026 | 488 Views

Income Tax Rebate under section 87A of the Income-Tax Act, 1961

08 May 2026 | 410 Views

SET OFF OR CARRY FORWARD AND SET OFF OF LOSSES UNDER INCOME TAX [SECTIONS 70 to 80]

08 May 2026 | 1227 Views

SATISFACTION NOTE IN INCOME TAX SEARCH CASES

08 May 2026 | 518 Views

Basics of understanding of Definition of words and Phrases under Income Tax Act, 1961

08 May 2026 | 398 Views

Overview of the legal provisions of search and seizure under Income Tax Laws

08 May 2026 | 388 Views

BEST JUDGMENT ASSESSMENT UNDER SECTION 144 OF INCOME TAX ACT, 1961

08 May 2026 | 527 Views

Assessment of a person other than the person searched [third party assessment] as per provisions of section 153C of the Income-tax Act, 1961

08 May 2026 | 461 Views

EXEMPTION FOR ACCUMULATION OF INCOME IN EXCESS OF SPECIFIED LIMIT [SECTION 11(2)]

08 May 2026 | 2053 Views

ALLOWABILITY OF PROVISION FOR PRIOR PERIOD EXPENSES UNDER INCOME TAX

08 May 2026 | 454 Views

PREMIUM PAID ON KEYMAN INSURANCE POLICY - TAX TREATMENT UNDER INCOME TAX ACT

08 May 2026 | 1301 Views

COST INFLATION INDEX [EXPLANATION (v) TO SECTION 48]

08 May 2026 | 583 Views

Warrant of Authorisation for Income Tax Search

08 May 2026 | 519 Views

Provisions related to Religious Trusts under Income Tax Law

08 May 2026 | 841 Views

PENALTIES IN SEARCH CASES

08 May 2026 | 396 Views

Art of Drafting of “Statement of Facts” and “Grounds of Appeal” for filing of Appeal before Commissioner of Income-tax (Appeals)

08 May 2026 | 1459 Views

Analysis of judgement of Supreme Court delivered on 15.12.2025 in the case of Director of Income Tax, Mumbai v. M/s American Express Bank Ltd., on the issue of Deduction of head office expenditure in the case of non-residents under section 44C of the Income Tax Act, 1961

08 May 2026 | 360 Views

Tie breaker Rule in Double Taxation Avoidance Agreement (DTAA)

07 May 2026 | 512 Views

Whether Sumptuary allowance granted to judicial officer is exempt from payment of Income Tax?

07 May 2026 | 521 Views

Capital gain exemption on transfer of long-term capital asset (other than residential house) [Section 54F of Income-tax Act, 1961]

07 May 2026 | 1331 Views

Specific mechanism for Secondary Adjustments rules in Indian Transfer Pricing regime [Section 170 of the Income Tax Act, 2025

07 May 2026 | 1023 Views

Principle of Peak Credit Theory under Income Tax Act, 1961 – Complete Analysis with Landmark Case Laws, Section 68 & Judicial Findings

07 May 2026 | 1403 Views

Whether Sumptuary allowance granted to judicial officer is exempt from payment of Income Tax?

13 Jan 2026 | 8562 Views

Tie breaker Rule in Double Taxation Avoidance Agreement (DTAA): Determination of Tax Residence in Dual Residency Cases with Key Judicial Precedents

03 Jan 2026 | 5734 Views

Supreme Court on Section 44C: DIT (Intl. Tax), Mumbai v. American Express Bank Ltd. – Cap on Head Office Expenditure for Non-Residents Reaffirmed (Judgment dated 15.12.2025)

25 Dec 2025 | 1375 Views