Statutes - Governments of India and France Sign the Amending Protocol to Amend the India-France Double Taxation Avoidance Convention Press Release, dtd. 23-2-2026 Statutes - Seeking Stakeholders' Input on the Proposed Income Tax Rules and Related Forms Relating to the Income Tax Act, 2025 Press Release, dtd. 8-2-2026 Article - Key proposals Finance Bill, 2026 vis-a-vis Income Tax Act, 2025—CS. Preeti Satyani Article - Exempt Income Certain Incomes Not to be Included in Total Income—Proposal by Finance Bill, 2026—CA. Nisha Bhandari Article - Non-Profit Organisations Amendments by Finance Bill, 2026 vis-a-vis Special Provisions for Registered NPOs—CA. Nisha Bhandari Digest - Section 271A(1)(d)—Penalty under section 272A(1)(d)—Non-compliance of notice issued under section 142(1)—Validity of Shilpa Shetty Kundra v. Dy. CIT 2025 TaxPub(DT) 2422 (Mum-Trib) : (2025) 212 ITD 173 (Mum-Trib) Digest - Section 270A—Penalty under section 270A—Income declared based on estimation—No specific identification of under-reporting or misreporting Dy. CIT v. L Javerchand Jewellers (P) Ltd. 2025 TaxPub(DT) 2830 (Bang-Trib) Digest - Section 195—Tax deduction at source—Under section 195—Payments to non-resident entity alleged as FTS under Article 12(4)(b) of Indo-US DTAA ITO v. Unitedlex India (P) Ltd. 2025 TaxPub(DT) 3086 (Bang-Trib) Digest - Section 194I—Tax deduction at source—Under section 194-I—Discount allowed by the assessee to Large Format Stores (LFS) was, in substance, a payment of rent Dy. CIT v. House of Anita Dongre (P) Ltd. 2025 TaxPub(DT) 2598 (Mum-Trib) Digest - Section 194H—Tax deduction at source—Under section 194H—Margin retained by channel partners treated as a constructive payment of commission Dy. CIT v. House of Anita Dongre (P) Ltd. 2025 TaxPub(DT) 2598 (Mum-Trib)