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... 22-Sep-2026 : Income-tax (Fifth Amendment) Rules, 2026 - Notification No. 121/2026 F. No. 370142/29/2026-TPL 17-Sep-2026 : Income-tax (Fourth Amendment) Rules, 2026 - Notification No. 120/2026 F. No. 370142/30/2026-TPL 15-Sep-2026 : Procedure for registration of reporting person/entity and submission of Form No. 98 as per rule 160 of the Income-tax Rules, 2026 - Notification No. 3 of 2026 F. No. DGIT(S)/ADG(S)-2/ Notification/3893 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. 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Ayush Rathi 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 Income Tax View all ACIT (OSD) v. Jindal Poly Films Pvt. Ltd. Section : 244A1 244A2 244A(1) 143(2) 132 143(3) 153A 250 254 195 244A(1)(a) 264 244A(3) 244A(2) 206C 199 139 155 140A 156 260 263 245 (1) 115WE 115WG (3) 144 154 245D Del-Trib -- 22 Sep 2026 Revenue Appeal DismissedITA No. 1259 & 1260/Del/20262026 TaxPub(DT) 9455 (Del-Trib) Varsha Ganesh Kulkarni, Surendra Madhusudan Langade, Syedmatin Syedyasin Daimi, Kamini Bhanudas Murtadak, Sadanand Ramchandra Nangare, Rajaram Narayan Kasar & Ashok Ramchandra Patil v. ITO Section : 250 10(10B) 10(10C) 143(1) 249(3) Pune-Trib -- 22 Sep 2026 Assessee Appeal AllowedITA Nos. 3078, 3079, 3100 to 3107, 3163, 3186 & 3187/PUN/20262026 TaxPub(DT) 9453 (Pune-Trib) Nandkumar Shelar v. Income Tax Officer Section : 250 147 144B 148 149(1)(b) 54B(1) 139(1) 139(4) 148A(b) 148A(d) 153C 153A 132 132A 1484 151) 148(b) 48 (4) 148(A)(d) 2(47) 5411 540 54(1) 34 Pune-Trib -- 22 Sep 2026 Assessee Appeal AllowedITA No. 2946/PUN/20262026 TaxPub(DT) 9452 (Pune-Trib) Marathwada Diocesan Council (CNI) v. CIT (Exemption) Section : 12A 12AB Pune-Trib -- 22 Sep 2026 Assessee Appeal AllowedITA No. 1975/PUN/20262026 TaxPub(DT) 9451 (Pune-Trib) Sarojben Gaurang Doshi v. Income Tax Officer Section : 250 80GGC 29C 147 148 133(6) 131(1) 271(1)(c) 68-Bank 13A 132(4) Ahd-Trib -- 22 Sep 2026 Assessee Appeal DismissedI.T.A. No. 2268/Ahd/20262026 TaxPub(DT) 9450 (Ahd-Trib) Mahadev Yesu Burangale v. Income Tax Officer Section : 147 144B 69A 148 142(1) 115BBE 249(3) Ahd-Trib -- 22 Sep 2026 Assessee Appeal AllowedI.T.A. No. 2265/Ahd/20262026 TaxPub(DT) 9449 (Ahd-Trib)