Updates Draft Income-Tax Rules, 2026 Simple Tabular Statement of New Income Tax Rules 2026 @ Taxpublisers.in 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... 05-Feb-2026 : Section- 10(46) - Exemption to specified income of Notified Body/Authority/Board/Trusts/Community 'District Legal Service Authority' Faridabad, State of Haryana, Dated: 05-02-2026 - Notification No. 17/2026 F. No. 300196/64/2018-ITA-I(Part-1), dt. 05-02-2026 04-Feb-2026 : Section- 80(IAC) - Notification in Supersession of Gazette Notification No. G.S.R. 127(E) - Certain clarifications regarding 'Startup' under Income Tax Act, 1961, Dated: 04-02-2026 - Notification No. G.S.R. 108(E), [F. No. P-38015/19/2025-STARTUP INDIA], dt. 04-02-2026 30-Jan-2026 : Section- 35(1)(ii)--University, College or Other Institution for Scientific Research Expenditure-- 'Rajalakshmi University Trust, Chennai’ , Chennai, Tamil Nadu, Dated: 30-01-2026 - Notification No. 16/2026 F. No. 203/04/2025/ITA-II, dt. 30-01-2026 Latest Circulars More... 29-Oct-2025 : Extension of Timelines for Filing of Various Reports of Audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26 - Circular No. 15/2025, dtd. 29-10-2025 [F. No. 225/131/2025/ITA-II] 25-Sep-2025 : Extension of Timelines for Filing of Various Reports of Audit for Financial Year 2024-25 (Relevant to Assessment Year 2025-26) by Auditable Assessees - Circular No. 14/2025 F. No. 225/131/2025-ITA-II, dt. 25-09-2025 19-Sep-2025 : Order Under Section 119 of the Income Tax Act, 1961 for Waiver of Interest Payable Under Section 220(2) Due to Late Payment of Demand, in Certain Cases, Reg. - Circular No. 13/2025, dtd. 19-9-2025 [F. No. 275/09/2025-IT(Budget)] Latest Orders, Press Release, etc. More... Latest Articles More... Finance Bill, 2026 Amendments Proposed by Finance Bill, 2026 Regarding Taxation of Sovereign Gold Bonds CA. Nisha Bhandari Finance Bill, 2026 TCS vis-a-vis Finance Bill, 2026 CA. Nisha Bhandari Finance Bill, 2026 Insertion of Section 292BA in 1961 Act -- Whether Validates Omission of DIN Sameer Bhatia Finance Bill, 2026 Print lost in the pages -- Part-2 [Revised Return, Reassessment and Updated Return] Srivatsan Ranganathan Reassessment Income Verification : Permissible Under Section 148A of 1961 Act / 281 of 2025 Act ? Sameer Bhatia Business Expenditure Non-Compete Fee—Whether a Revenue or Capital Expenditure Akhilesh Kumar Sah Depreciation Depreciation Under Section 32 : Why Does Legal Ownership Continue to be the Decisive Test CS. Ayush Rathi Finance Bill, 2026 JAO vs. FAO -- A controversy put to indecent burial via Finance Bill, 2026? Sameer Bhatia Income Tax View all The Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) v. Anuj Prakash Gupta Section : 80GGC 132 147/148 Raipur Bench -- 05 Feb 2026 Revenue Appeal DismissedITA No.11/RPR/20262026 TaxPub(DT) 1192 (Raipur Bench) Mrs. Suneeta Sekhri (Legal Heir of Mr. Anmol Govindram Sekhri) v. Deputy Commissioner of Income Tax, Circle - 16(2), Mumbai Section : 263 147 144B 68 10(38) 115BBE 148A(b) 148A(d) 142(1) 263Thus Mum-Trib -- 02 Feb 2026 Assessee Appeal AllowedITA No. 1091/MUM/20252026 TaxPub(DT) 864 (Mum-Trib) Deputy Commissioner of Income Tax, Central Circle - 7(2), Mumbai v. Time Technoplast Ltd. Section : 143(3) 80IC 801C? 69C 115JB 133A 80IB 139 80IC/ 145(3) 263 139(4) 80AC 44AB 32 80-IBThe Mum-Trib -- 02 Feb 2026 Revenue Appeal DismissedITA Nos. 6857 & 6858/MUM/20252026 TaxPub(DT) 863 (Mum-Trib) Tirth Global Foundation v. Income Tax Officer–27(3)(1), Mumbai Section : 12AB 12A(1)(ac) 80G Mum-Trib -- 02 Feb 2026 Assessee Appeal AllowedITA Nos. 7265 & 7266/Mum/20252026 TaxPub(DT) 862 (Mum-Trib) P Cube Construction Private Limited v. Deputy Commissioner of Income Tax, Circle – 13(1)(2), Mumbai Section : 271(1)(c) 271(c) 274 143 143(1) 147 271(l)(c) Mum-Trib -- 02 Feb 2026 Assessee Appeal AllowedITA No. 7407/MUM/20252026 TaxPub(DT) 861 (Mum-Trib) Hira Manek Co-operative Housing Society Ltd. v. Income Tax Officer, Ward - 34(2)(1), Mumbai Section : 250 80P 143(1) 80P(2)(d) 143(1)(a) 2(19) 234B 234C 80P(1) 70 80P(4) Mum-Trib -- 02 Feb 2026 Assessee Appeal AllowedITAs No. 8499 & 8500/Mum/20252026 TaxPub(DT) 860 (Mum-Trib)