December 2025 — Monthly event calendar: topics & activity ideas
Event Date Act Applicable Form Obligation 07/12/2025 Income Tax Challan No. I...
Taxation of Private Trusts in India: Conceptual Framework, Classification and Emerging Issues
Taxation of Private Trusts in India: Conceptual Framework, Classification and Emerging IssuesThe taxation of private trusts in India is governed primarily by sections 160 to 167 of the Income-tax Act, 1961. These provisions operat...
TAX-RATE DETERMINATION FOR CHARITABLE TRUSTS NOT CLAIMING SECTION 11 BENEFIT Whether Normal Slab Rates Apply or Maximum Marginal Rate (MMR) as AOP/BOI
TAX-RATE DETERMINATION FOR CHARITABLE TRUSTS NOT CLAIMING SECTION 11 BENEFIT Whether Normal Slab Rates Apply or Maximum Marginal Rate (MMR) as AOP/BOICase: Vindhya Trust v. DCIT, ITAT Delhi (...
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) ?
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) ? As per income tax Act, 1961, ...
Section 10(46) Tax Exemption Granted to HSBTE Panchkula: Key Provisions and Compliance Conditions under CBDT Notification 163/2025
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5442(E).— In exercise of the powers conferred by clause (46) of section 10 of the In...