Information Systems Audit – Assessment Test (ISA – AT), 7th February 2026
The next ISA-AT (under Syllabus 3.0) will be held on 7 February 2026 (Saturday), 9:00 AM – 1:00 PM (IST). The exam will be conducted in Computer Based Test (CBT) mode only. It ...
Applicability of the Income-tax Act, 2025 from May 2027 CA Exams Onwards
What the Announcement Says (from Institute of Chartered Accountants of India — BOS) The Income-tax Act, 2025 has received Presidential assent on 21 August 2025. The Act will come into force from 1 April 20...
Merger, Demerger and Income-tax Applicability – A Brief Overview
Merger, Demerger and Income-tax Applicability – A Brief Overview 1. Concept of Merger (Amalgamation)In income-tax law, a merger is treated as an “amalgamation” as defined in section 2(1B) of the Income...
Addition under Section 69 read with Section 115BBE – Cash Deposits During Demonetisation – Rate of Tax Prior to 01.04.2017 – ITAT Chandigarh Decision
Addition under Section 69 read with Section 115BBE – Cash Deposits During Demonetisation – Rate of Tax Prior to 01.04.2017 – ITAT Chandigarh Decision Shri Dilbag Singh v. ITO Ward-1, KaithalITA No. 924/Chandi/2025Order...
Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A
Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10ADec 5th, 2025Dear Taxpayers,As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrat...