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... 12-May-2026 : Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962 - Notification No. 06/2026 F. No. PCCIT(E)/Notification u/s 35(1)(iia)/06/2026/269, dt. 12-05-2026 16-Apr-2026 : Corrigendum to Notification No. 22/2026 dated 20th March, 2026 - Notification No. 64/2026 F. No. 370142/41/2025-TPL 10-Apr-2026 : Corrigendum to Income Tax (Ninth Amendment) Rules, 2026 - Notification No. 63/2026 F. No. 370142/13/2026-TPL Latest Circulars More... 31-Mar-2026 : Referencing by Document Identification Number (DIN) - Circular No. 4/2026, dtd. 31-03-2026 [F.No.370142/14/2025-TPL] 30-Mar-2026 : Notification of Sovereign Wealth Fund under Schedule V [Table: SI. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025 - Circular No. 3/2026, dtd. 30-03-2026 [F.No.370142/46/2025-TPL] 25-Mar-2026 : Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025 - Circular No. 2/2026, dtd. 25-03-2026 [F.No.275/10/2026-IT (B)] Latest Orders, Press Release, etc. More... Latest Articles More... International Taxation—head Office Expenditure Does Expenditure Incurred by the Head Office of a Non-Resident Assessee Exclusively for its Indian Branches fall within the Scope of Section 44C? Akhilesh Kumar Sah Additions to Income Income Tax Act, 2025 : Transitional Framework, Continuity Provisions and Practical Implications for Tax Professionals CA. Anup Ashok Laddha Return of Income Loss in an Updated Return—Amendments by the Finance Act, 2026 Srivatsan Ranganathan International Taxation—Cross Border Tax Evasion The Revenue is Entitled to Enquire into a Transaction to Determine Whether the Claim of Exemption is Lawful Akhilesh Kumar Sah Tax Deducted At Source Section 40(a)(ia) : Disallowance Cannot Be Built on Excess Compliance or Mathematical Presumptions CS. Ayush Rathi Capital Asset Cost of Living vs Cost Inflation Index Srivatsan Ranganathan Capital Gains Tax Rate Is 12.5% the Minimum Rate Payable on Long-Term Capital Gains? Srivatsan Ranganathan Addition on Basis of Loose Sheet Whether Additions to Income are Possible in Case Entries are Found in Loose Sheets of Third Parties? Akhilesh Kumar Sah Income Tax View all M/s. Al-Dua Agro Food Processing Pvt. Ltd. v. Deputy Commissioner of Income Tax, Central Circle-1, Faridabad, Assistant Commissioner of Income Tax, Central Circle-1, Faridabad v. M/s Al-Dua Agro Food Processing Pvt. Ltd. Section : 132 148 143(2) 147 148B 142(1) 133(6) 37(1) 206AB 40A(3) 132(4A) 114 (4A) 256(1) 69C 115BBE Del-Trib -- 21 May 2026 Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 7190 to 7193/DEL/2025, 590 & 591/DEL/2026, 705 & 706/DEL/20262026 TaxPub(DT) 4185 (Del-Trib) Assistant Commissioner of Income Tax, New Delhi v. Jagriti Plastics Limited, Jagriti Plastics Limited v. Assistant Commissioner of Income Tax, New Delhi Section : 143(3) 69A 133(6) Del-Trib -- 21 May 2026ITA No. 4978/DEL/2024 & C.O. No. 50/DEL/20252026 TaxPub(DT) 4183 (Del-Trib) Rajesh Bansal & Malwa Packaging v. DCIT, Central Circle-19, Delhi, ACIT, Delhi v. Malwa Packaging Section : 132 143(3) 148B 143(2) 148/148B 132A 133A 139 142(1) 147 153A 1534) 6 132/132A 127 139(1) 153A/153C 158B Del-Trib -- 21 May 2026 Revenue Appeal DismissedITA Nos. 6115, 5756 & 7586/Del/20252026 TaxPub(DT) 4182 (Del-Trib) Singtel Global (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle-22(2), New Delhi Section : 143(3) 144C(13) 292B Del-Trib -- 21 May 2026 Assessee Appeal AllowedITA No. 2001/Del/20222026 TaxPub(DT) 4181 (Del-Trib) ACIT 23(1), Mumbai v. D.A. Jhaveri Section : 271G 92D? 92D(3) 271G? 92A(1) 92A(2)(a) 92A(2)(b) 92(b) Mum-Trib -- 20 May 2026 Revenue Appeal DismissedITA Nos. 2206 & 2207/MUM/20242026 TaxPub(DT) 4180 (Mum-Trib) ACIT, Circle 15(1)(1), Mumbai v. APL Logistics (India) Pvt. Ltd., APL Logistics (India) Pvt. Ltd. v. ACIT-15(1)(1), Mumbai Section 92C Transfer Pricing - Determination of ALP - Selection of comparables - Mum-Trib -- 20 May 2026ITA Nos. 5008 & 5304/Mum/2025 & C.O. No. 14/Mum/20262026 TaxPub(DT) 4179 (Mum-Trib)