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... 30-Oct-2026 : Income-tax (Eighth Amendment) Rules, 2026 - Notification No. 139/2026/ F. No. 370142/32/2026-TPL 28-Oct-2026 : Seeks to notify non-applicability of provisions of Chapter XIX in respect of to payments received by International Rice Research Institute - Notification No. 138/2026/F.No. 275/44/2026-IT(B) 19-Oct-2026 : Income-tax (Seventh Amendment) Rules, 2026 - Notification No. 137/2026 /F. No. 370142/35/2026-TPL Latest Circulars More... 28-Sep-2026 : Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2026-27 - Circular No. 07/2026, dtd. 28-9-2026 [F. No. 225/128/2026/ITA-II] 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 Latest Orders, Press Release, etc. More... 30-Sep-2026 : Revision of Interest Rates For Small Savings Schemes Office Memorandum F.No.1/4/2019-NS, dtd. 30-9-2026 - Office Memorandum F.No. 1/4/2019-NS, dtd. 30-9-2026 28-Sep-2026 : CBDT Extends Due Date for Furnishing Return of Income for AY 2026-27 in Respect of Persons Subject to Audit Under the Income Tax Act, 1961 - Press Release, dtd. 28-9-2026 18-Aug-2026 : Income Tax Department Undertakes Verification of Suspicious Foreign Remittances - Press Release, Dated: 18-08-2026 Latest Articles More... International Taxation Whether the Functional Similarity Test in Transfer Pricing is Must ? Akhilesh Kumar Sah Partners Withdrawal from Firm When Partner’s Drawings (withdrawals) from firm Turn into Loans : Applicability of Section 269SS to Excess Withdrawals—Understanding How Debit Balances with Interest can Trigger Penalty under section 271D CS. Ayush Rathi Case Study--Income from Other Sources Lands converted from agricultural to non-agricultural lands in turn acquired via amalgamation scheme with varying date of agreements at lower than stamp value—Applicability of Section 56(2)(x) TaxPub Creative Cell Charitable Trusts Sections 11(1)(a) and 11(1A) : Parallel Provisions, Not Mutually Exclusive—Revisiting the Scope of Accumulation and Capital Gains Application for Charitable Trusts CS. Ayush Rathi DTAA Non-Discrimination Principle Cannot be Examined Independent of the Statutory Scheme of the Income Tax Act Akhilesh Kumar Sah Presumptive Taxation Partner’s Salary from Firm Whether Allowable and Amenable u/s 58 (old Section 44ADA)? Srivatsan Ranganathan Presumptive Taxation Interplay between Presumptive tax for professionals and Tax Audit Srivatsan Ranganathan Supreme Court Judgements Supreme Court Judgments Operate Retrospectively Unless Expressly Declared Prospective : A Landmark Supreme Court Reaffirmation Akhilesh Kumar Sah Income Tax View all Viral Yogeshbhai Dholakiya v. ITO Section : 250 143(3) 147 69 144B 132 153C 142(1) 145(3) 153A 34 132(4A) Rkt-Trib -- 27 Oct 2026 Assessee Appeal AllowedITA No.1238/Rjt/20262026 TaxPub(DT) 11183 (Rkt-Trib) Janki Darshanbhai Patel v. Deputy Commissioner of Income Tax Section : 250 2(13) 28 10(23FD) 10(23FC) 234B 234D 115BAA 143(3) 194LBA 115UA 115BAA) 194LBA(1) 194LBA(2A) Ahd-Trib -- 26 Oct 2026 Assessee Appeal AllowedI.T.A. No. 2223/Ahd/20252026 TaxPub(DT) 11103 (Ahd-Trib) Tulsi Enterprise v. ITO Section : 250 143(3) 147 271(1) 148 153C 271(1)(c) 250(6) 132 142(1) 133(6) 153(C) 153A 147/ Rkt-Trib -- 26 Oct 2026 Assessee Appeal AllowedITA No. 514 & 515/Rjt/20262026 TaxPub(DT) 11102 (Rkt-Trib) Venish Vinodray Lalani v. Income-tax Officer Section : 250 147 151 282A 282A(1) 148 148A(b) 148A(d) 153C Rkt-Trib -- 26 Oct 2026 In Favour of AssesseeITA No. 251/Rjt/20262026 TaxPub(DT) 11101 (Rkt-Trib) Jhaveri Family Trust v. ACIT Section : 143(3) 143(2) 48 250(6) Pune-Trib -- 26 Oct 2026 Assessee Appeal AllowedITA No. 2437/PUN/20252026 TaxPub(DT) 11100 (Pune-Trib) Forest County Cooperative Housing Society Limited v. DCIT Section : 143(3) 144B 80P(2)(d) 80P(2)(c) 143(2) Pune-Trib -- 26 Oct 2026 Assessee Appeal AllowedITA No. 1257/PUN/20262026 TaxPub(DT) 11099 (Pune-Trib)