Updates New Income-Tax Rules 2026 New Income Tax Forms 2026 @ Taxpublisers.in Comparative IT Acts Table QUICK COMPARE Allows Parallel reading of Sections, Rules or Regulations Union Budget 2026 Highlights Finance Minister's Speech Key to Budget Document, 2026 Budget Highlights (Key Features) Memorandum Explaining Provisions in the Financial Bill Finance Bill 2026 Tax Reforms Budget at a Glance (Full) Statements of Fiscal Policy under the FRBM Act, 2003 Output Outcome Framework for Schemes 2026-2027 Implementation of Budget Announcements 2025-2026 Latest Notifications More... 03-Jul-2026 : Section 400(1) read with Section 147: Exemption from TDS on payments of lease rents to ship leasing Units in IFSC - Notification No. 75/2026 F.No. 275/18/2026-IT(B) 03-Jul-2026 : Section 400(1) read with Section 147: Exemption from TDS on payments of lease rents to aircraft leasing Units in IFSC - Notification No. 74/2026 F.No. 275/16/2026-IT(B) 02-Jul-2026 : Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community--Mussoorie Dehradun Development Authority, Notified - Notification No. 73/2026 F. No. 300196/32/2021-ITA-I Latest Circulars More... 02-Jul-2026 : Condonation of delay in filing Form No. 10AB electronically for approval under clause (ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961 - Circular No.06/2026 dt. 02-07-2026 [F.NO. 300176/3/2026-1TA-I ] 19-Jun-2026 : Relaxation in paying additional fees in case of delay in filing DPT-3 for Financial Year ended on 31 March 2026 up to 31st July 2026 - Circular No. 02/2026 [F.No. Policy-02/2/2020-CL-V-MCA], dated 19-6-2026 31-Mar-2026 : Referencing by Document Identification Number (DIN) - Circular No. 4/2026, dtd. 31-03-2026 [F.No.370142/14/2025-TPL] Latest Orders, Press Release, etc. More... Latest Articles More... Tax Collection at Source Section 194LA and the Limits of TDS on Compensation : Why Payments for Damage to Property Fall Outside Its Scope CS. Ayush Rathi International Taxation Payment for Import of Business Information Report does not Attract TDS Under Section 195 Akhilesh Kumar Sah Salary—Taxability of Salary Received Outside India to NRI but Credited to NRE Account in India Deemed to Accrue Outside India Akhilesh Kumar Sah Re computation of Total Income No Reassessment for Withdrawal of Exemption Under Section 47A : Section 155(7B) Prevails for Re-Computation of Total Income CS. Ayush Rathi Charitable Trusts On Denial of Exemption, Whether the Entire Gross Receipts of a Trust/Society/Institution are Taxable? Akhilesh Kumar Sah Income from Undisclosed Sources Section 69A and the Limits of Attribution : Can Unexplained Investment Be Fastened on a Beneficial Owner? CS. Ayush Rathi DTAA—Right to Tax by State Right to Tax by the Sovereign Srivatsan Ranganathan Transfer of Trademark—Capital or Business Receipt Receipt on Transfer of Trademarks/Brand- Whether Capital or Business Receipt Akhilesh Kumar Sah Income Tax View all Shri Krishna Hare Educational Trust v. ITO, Ward Exemption 2(2), Delhi Section : 143(3) 13 11 234A 271(1)(c) 12A 11(1)(a) 13(3)(e) 13(1)(c) 11/12 133(6) Del-Trib -- 02 Jul 2026 Appeal AllowedITA No. 5003/Del/20252026 TaxPub(DT) 5556 (Del-Trib) Kulbhushan Mittal v. PCIT, Delhi Section : 147 143(3) 143(1) 68 263 50C 263(2) Del-Trib -- 01 Jul 2026 Appeal AllowedITA No. 1681/Del/20232026 TaxPub(DT) 5555 (Del-Trib) Uttam Maity v. Income Tax Officer, Ward-6, Lucknow Section : 253(3) 147 144 144B Luck-Trib -- 01 Jul 2026 Appeal Partly AllowedI.T.A. No. 419/Lkw/20262026 TaxPub(DT) 5554 (Luck-Trib) Geeta Devi v. Income Tax Officer-2(4), Unnao Section : 155(15) 154 56(2)(x) 253(3) 143(3) 50C(2)(b) Luck-Trib -- 01 Jul 2026 Assessee Appeal DismissedITA No. 774/Lkw/20242026 TaxPub(DT) 5553 (Luck-Trib) Mr. Surajnath Bhimnath Sidh v. Income Tax Officer, Ward -1(3)(5), Surat Section : 148 Srt-Trib -- 01 Jul 2026 Assessee Appeal AllowedITA Nos. 1056 & 1057/SRT/20252026 TaxPub(DT) 5552 (Srt-Trib) Jitender Parmar v. DCIT, Central Circle -31, New Delhi Section : 144 153C 153A 153D 65B 69 115BBE 132 Del-Trib -- 01 Jul 2026 Assessee Appeal AllowedITA No. 7140/Del/20252026 TaxPub(DT) 5551 (Del-Trib)