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... 11-Aug-2026 : Central Government hereby notifies 'District Legal Service Authority, Panchkula’ - Notification No.113/2026 F. No. 300196/6/2026-ITA-I 11-Aug-2026 : Section 10(46)—Exemption to Specified Income of Notified Body/Authority/ Board/ Trusts/Community--'District Legal Service Authority, Panchkula’ - Notification No.112/2026 F. No. 300196/6/2026-ITA-I 10-Aug-2026 : Section 45(4)(b)--Scientific Research Expenditure--Approved Research Association/University--Sir Ganga Ram Trust Society, Delhi - Notification No.111/2026 F. No. 203/31/2025/ITA-II 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.No0.370142/17/2026-TPL] Latest Orders, Press Release, etc. More... Latest Articles More... 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 Expenses not Debit in Certain Circumstances Under Section 40A Statutory Rigour under Sections 40A(3) and 40(a)(ia) : Evidentiary Burden, Mandatory Compliance and the Limits of the “Read as a Whole” Doctrine CS. Ayush Rathi Transfer Pricing Segmental Financials in Transfer Pricing : Evidentiary Standards, Functional Integrity and the Limits of Rejection of Segmental Data CS. Ayush Rathi Capital Revenue Receipt Whether Foreign Exchange Gain Constitutes an Operating Income on Revenue Account? Akhilesh Kumar Sah Assessment /Re-Assessment No Addition to Income Without Concrete Finding of Facts Akhilesh Kumar Sah Unaccounted Money Allotment Letter as an “Agreement” Under Section 56(2)(vii)(b) : Relevance of Banking Channel Payments in Determining Stamp Duty Value Shripal Mehta Benami Transactions -- Scope of Property Scope of “Property” under the PBPT Act,1988 : Whether Cash Can Constitute Benami Property CS. Ayush Rathi Income Tax View all Income Tax Officer v. Renu Verma Section : 250 143(3) 143(2) 142(1) 143(3A) 30 135 37 37(1) 144 145(3) Del-Trib -- 13 Aug 2026 Revenue Appeal DismissedITA Nos. 9194/Del/20252026 TaxPub(DT) 8278 (Del-Trib) Maulik Mahendrabhai Doshi v. Income Tax Officer Section : 250 147 143(1) 132 132(4) 131 148 69A 115BBE Rkt-Trib -- 13 Aug 2026 Assessee Appeal Partly AllowedITA No. 913/RJT/20262026 TaxPub(DT) 8277 (Rkt-Trib) Rishit Pradipkumar Shah v. Income Tax Officer Section : 250 147 132 148 Ahd-Trib -- 13 Aug 2026 Assessee Appeal AllowedI.T.A. Nos. 1167 to 1169/Ahd/20262026 TaxPub(DT) 8276 (Ahd-Trib) The Assistant Commissioner of Income Tax v. Linde Engineering India Private Limited Section : Ahd-Trib -- 13 Aug 2026 Assessee Appeal DismissedI.T.A. Nos. 2230, 2246 & 2214/Ahd/2025, CO Nos. 10, 11/Ahd/2026 & 97/Ahd/20252026 TaxPub(DT) 8275 (Ahd-Trib) Jitendra Babulal Sanghvi v. Dy. Commissioner of Income-tax & Anr. Section : 250 148 147 69C 115BBE 69A 56 143(1) 132 132(4) 143(3) 153A Ahd-Trib -- 13 Aug 2026 Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 1269, 1270, 1308 & 1347/Ahd/20242026 TaxPub(DT) 8274 (Ahd-Trib) P.C. Patel Infra Private Limited v. Income Tax Officer Section : 250 143(3) 80G 135 80G(5) Rkt-Trib -- 13 Aug 2026ITA No. 976/RJT/20252026 TaxPub(DT) 8273 (Rkt-Trib)