18 Jun 2026, 01:32 pm
Income Tax - Quantum of royalty taxable in India under India-US DTAA where excess royalty refunded pursuant to Advance Pricing Agreement – Respondent-a US-based company received royalty payments from its Indian subsidiary for technical know-how and expertise. Initially, the company declared the fu...
Income Tax - Head Office Expenditure under Section 44C - Scope and Application - Head Office expenditure and Direct connection to Indian operations; Managerial and supervisory functions – Appellant is a foreign company incorporated in the USA engaged in providing professional consultancy services ...
Income Tax - Ex Gratia Payment Provision – Accrued Liability - Allowability of provision for ex gratia payment made on mercantile basis of accounting – Assessee-company made a provision for ex gratia payment to employees in the financial year 2010-11 after approval by the Board of Directors, fol...
Income Tax - Applicability of Section 56(2)(viib) to Compulsory Convertible Preference Shares issued by subsidiary to holding company - Share premium on issuance of compulsory convertible preference shares - Where a subsidiary issues preference shares to its holding company at a premium after corpor...
Income Tax - Fringe Benefits Tax - Classification of Expenses - An assessee, a low-cost airline company, incurs various expenses including free/concessional tickets to employees, hospitality charges, conveyance expenses, hotel boarding and lodging expenses for crew members, and per diem allowances, ...
RBI/2026-27/100 | 08-Jun-2026
Swap Facility for External Commercial Borrowings and Overseas Foreign Currency Borrowings
RBI/2026-27/99 | 08-Jun-2026
Swap Facility for FCNR (B) Deposits
Notification No. FEMA 389(1)/2026-RB | 29-May-2026
Foreign Exchange Management (Cross Border Merger) (Amendment) Regulations, 2026.
Notification No. FEMA 23(R)/(8)/2026-RB | 05-Jun-2026
Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026
Ordinance No. 2 of 2026 | 05-Jun-2026
Income-tax (Amendment) Ordinance, 2026 - Amendment to Schedule IV
F.No.225/56/2026/ITA-II | 04-Jun-2026
Guidelines for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27 - Procedure for compulsory selection in such cases
Press Release | 01-Apr-2026
Income-tax Act, 2025 comes into force from 1st April, 2026
F. No. ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI | 01-Apr-2026
Order for specifying Forms and procedures in relation to furnishing Application for PAN Correction under Rule 158(12) of Income-tax Rules, 2026 read with Section 262(4) of Income-tax Act, 2025
Circular No. 4/2026 | 31-Mar-2026
Referencing by Document Identification Number (DIN)
Press Release | 31-Mar-2026
CBDT Signs 219 Advance Pricing Agreements in FY 2025-26

Recent Updates

Advance Search

TAX VISTA | Your Weekly Tax Recap

  • vivek
    05-Jun-2026
    Exemption for Government Securities - Income-tax (Amendment) Ordinance, 2026
    The Income-tax (Amendment) Ordinance, 2026 promulgated on 5th June 2026 introduces targeted exemptions under Schedule IV of the...
    Read more VIEW ALL »

Articles

VIEW ALL »

Bulletin Board

VIEW ALL »

VIDEO | 31st March Income Tax To Do: in light of ITA'25 from 1st April 26