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... 21-Aug-2026 : Section 45(4)(b)—Scientific Research Expenditure—Approved Association—International Institute of Bio Technology and Toxicology, Tamil Nadu Approved - Notification No.115/2026 F. No. 203/29/2025/ITA-II 14-Aug-2026 : Foreign Assets of Small Taxpayers—Disclosure Scheme Rules, 2026 - Notification No.114/2026 F. No. 370142/18/2026-TPL 11-Aug-2026 : Schedule III [Table: Sl. No. 36]—Exemption to Income of a Body/ Authority/Board/ Trust/Commission—District Legal Service Authority, Panchkula, Notified - Notification No.113/2026 F. No. 300196/6/2026-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 12-May-2026 : Clarifications on the Safe Harbour Rules for Sale of Rough Diamonds in Special Notified Zones (SNZs) - Circular No. 05/2026 dt.12-05-2026 [F. No. 370142/17/2026-TPL] Latest Orders, Press Release, etc. More... Latest Articles More... Penalties Penalty under Section 270A Vis-a-Vis Estimated Disclosure to “Buy Peace” CS. Ayush Rathi Charitable Trusts Corpus Donations and the Requirement of Specific Direction: Validity of Hundi-Based Contributions under Section 11(1)(d) TaxPub Creative Cell Deduction for Interest Interest on Borrowed Capital for House Property—Some Fine Points Srivatsan Ranganathan Unexplained Credit Section 68 and CSR Funding : Receipt Cannot be Judged by its Utilization—Why Non-Application of Funds does not Render a Genuine Credit Unexplained Pawan Prakash Capital/Revenue Expenditure Depreciation for Lessees and the Capital Revenue Divide : Understanding the True Scope of Explanation 1 to Section 32(1)—Why Deemed Ownership does not Convert every Expense into Capital Outlay CS. Ayush Rathi Reassessment Proceedings Jurisdiction before Merits : Overlooked Defects in Reassessment Proceedings CA. Harsh C. Mehta Exemption under India-Mauritius DTAA Indirect Transfer of Indian Assets and Treaty Abuse : Supreme Court’s Ruling on the Limits of TRC-Based Exemption under the India-Mauritius DTAA Prakash Mathur Tax Collection at source Whether TCS under Section 206C(1C) Applies on Illegal Mining Lease? Akhilesh Kumar Sah Income Tax View all DCIT v. Rajendra Dagadu Gaikawad Section : 250 271(1)(c) 133A 143(2 143(3) 132 271AAB Pune-Trib -- 01 Sep 2026 Revenue Appeal DismissedI.T.A. No. 751/PUN/20262026 TaxPub(DT) 8782 (Pune-Trib) Asstt. Commissioner of Income-tax v. Gaurang Atmaram Patel Section : 250 69A 132 44AD 144 Ahd-Trib -- 01 Sep 2026 Revenue Appeal Partly AllowedITA No. 1946/Ahd/20242026 TaxPub(DT) 8781 (Ahd-Trib) Shri Kabirpanthi Gadi v. Income Tax Officer Section : 250 143(1) 139(4) 11(1) 139(1) Ahd-Trib -- 31 Aug 2026 Assessee Appeal AllowedITA No. 1535/Ahd/20262026 TaxPub(DT) 8736 (Ahd-Trib) Chandrakant Babaladas Patel v. Assistant Commissioner of Income-Tax Section : 271C 271AAB 132 132(4) 131 153A 144 250 Mum-Trib -- 31 Aug 2026ITA Nos. 5071, 5073, 5075, 5078, 5081, 5095 & 5097/Mum/20262026 TaxPub(DT) 8735 (Mum-Trib) ITO & Anr. v. Hari Krishna Exports Private Limited Section : 195 201(1) 201(1A) 9(1)(vii) Mum-Trib -- 31 Aug 2026 Revenue Appeal DismissedITA Nos. 2360, 2362, 2359 & 3864/MUM/20262026 TaxPub(DT) 8734 (Mum-Trib) Glittering Apartments Private Limited v. Commissioner of Income Tax (Appeal) Section : 143(3) 37 Mum-Trib -- 31 Aug 2026 Assessee Appeal Partly AllowedITA No. 5913/MUM/20252026 TaxPub(DT) 8733 (Mum-Trib)