Category: Updates
Updates
​Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962 ​
Publish Date : Friday, October 17, 2025 source
Updates
CBDT notifies amendments in Income-tax Rules, 1962 to expand the scope of safe harbour rules
Publish Date : Tuesday, March 25, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1224/Press-Release-CBDT-notifies-amendments-in-Income-tax...
Updates
​Extension of timelines for filing of various reports of audit and Income Tax Returns (ITRs) for the Assessment Year 2025-26
Publish Date : Wednesday, October 29, 2025 source
Updates
CBDT Launches Electronic Campaign to Address Income and Transaction Mismatches for FY 2023-24 and FY 2021-22
Details : ​​​ Publish Date : Tuesday, December 17, 2024 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
Updates
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Publish Date : Wednesday, October 15, 2025 source
Updates
Seeking stakeholders' input for drafting Income-tax Rules and related forms consequent to the Income Tax Bill, 2025​​
Details : ​​​​​​ Publish Date : Tuesday, March 18, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
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Blog Updates
HC Allows Refund of Unutilised Compensation Cess ITC on Coal Used for Export Goods
Case Details: Atul Ltd. vs. Assistant Commissioner, CGST and Central Excise Division VIII [2025] 180...
Updates
​Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962
Publish Date : Wednesday, November 12, 2025 source
Updates
CBDT notifies amendments in Income-tax Rules, 1962 to prescribe conditions for applicability of presumptive taxation regime for non-resident cruise ship operators
Details : ​​ Publish Date : Tuesday, January 21, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
Updates
Executive Summary on the Comprehensive Simplification of the Income-tax Act, 1961
Details : ​​​ Publish Date : Thursday, February 13, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
Updates
Notification under Section 10(46A) of the Income-tax Act – Jhansi Development Authority​
Publish Date : Wednesday, October 8, 2025 source
Updates
​CBDT launches 2nd NUDGE initiative to strengthen voluntary compliance in respect of Foreign Assets
Details : ​​ Publish Date : Thursday, November 27, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
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Writ Petition Not Maintainable Against Private Unaided School in Non-Teaching Staff Termination | HC
Case Details: Rakesh Kumar Tomar vs. D.A.V. College Managing Committee [2025] 180 taxmann.com 251 (HC-Delhi)...
Updates
CBDT further extends the due date of filing of ITRs which were due for filing by 31st July 2025 (already extended to 15th September 2025)
Publish Date : Monday, September 15, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
Updates
​Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962
Publish Date : Friday, October 17, 2025 source
Updates
CBDT extends due date for furnishing Return of Income for the Assessment Year 2025-26 under the Income-tax Act, 1961 (the Act)
Publish Date : Wednesday, October 29, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
Updates
Notification under Section 10(46) – Exemption to High Court Legal Services Committee, Chandigarh​
Publish Date : Monday, September 22, 2025 source
Updates
CBDT issues Circular on Frequently Asked Questions (FAQs) relating to Revised Guidelines for Compounding of Offences under Income-Tax Act, 1961 dated 17.10.2024
Publish Date : Monday, March 17, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1222/Press-Release-CBDT-issues-Circular-on-FAQs-relating-dated-17.10.2024.pdf...
Updates
Notification under Section 10(46) – Exemption to RERA, Rajasthan​
Publish Date : Monday, September 22, 2025 source
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IFSCA Mandates Display of Key Global Access Risks at Every Client Login
Circular eF.No. IFSCA-DSI/12/2025-Capital Markets, Dated: 26.11.2025 1. Overview The International Financial...
Updates
Taxpayers' Lounge of Income Tax Department set up at IITF, 2024
Publish Date : Monday, November 18, 2024 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1213/Press-Release-Taxpayers-Lounge-of-Income-Tax-Department-set-up-at-IITF-2024.pdf...
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Blog Updates
Benami Proceedings Valid Despite Subsequent Assessment as Undisclosed Income | SAFEMA
Case Details: Smt. Mina Kiranbhai Shah vs. Initiating Officer, BPU [2025] 180 taxmann.com 708 (SAFEMA-New...
Updates
Income Tax Department Cracks Down on Bogus Claims of Deductions & Exemptions
Publish Date : Monday, July 14, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1228/Press-release-ITD-Cracks-Down-on-Bogus-Claims-of-Deductions-Exemptions-dated-14-07-2025.pdf...
Updates
​Income-Tax
Publish Date : Friday, October 24, 2025 source
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[Analysis] The Industrial Relations Code 2020 – Key Provisions | Applicability | Compliance Framework
The Industrial Relations Code 2020 is a comprehensive labour legislation that consolidates and replaces...
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Blog Updates
[Analysis] The Code on Social Security 2020 – Applicability | Key Provisions | Workers Welfare
The Code on Social Security 2020 is a comprehensive labour legislation enacted by the Indian Parliament...
Updates
CBDT extends specified date for filing of various reports of audit for the Assessment Year 2025-26
Details : ​​ Publish Date : Thursday, September 25, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
Updates
CBDT extends the due date of filing of ITRs which were due for filing by 31st July 2025
Details : ​​ Publish Date : Tuesday, May 27, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
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Blog Updates
Invoice Value Accepted for Related-Party Supplies When Full ITC Available | AAR
Case Details: Janaki Maha Lakshmi Traders, In re [2025] 180 taxmann.com 430 (AAR-ANDHRA PRADESH) Judiciary...
Updates
CBDT issues clarification on Circular 01/2025
Publish Date : Saturday, March 15, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1220/Press-Release-Clarification-on-Circular-01-of-2025-dated-15-03-2025.pdf...
Updates
PAN 2.0 Project of the CBDT receives CCEA Approval
Publish Date : Tuesday, November 26, 2024 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
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Blog Updates
[World Tax News] OECD 2025 Update to Model Tax Convention and More
Editorial Team – [2025] 180 taxmann.com 813 (Article) World Tax News provides a weekly snippet...
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[Analysis] Reconciling DPDP Act and RTI Act – Privacy vs Transparency in India
The Digital Personal Data Protection Act 2023 (DPDP Act) and the Right to Information Act 2005 (RTI Act)...
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Blog Updates
Flow Meter Maintenance Not Composite Supply – Taxable at 18% | AAR
Case Details: Greater Visakhapatnam Smart City Corporation Ltd., In re [2025] 180 taxmann.com 454 (AAR-ANDHRA...
Updates
​CBDT Chairman Shri Ravi Agrawal inaugurates Taxpayers’ Lounge at the India International Trade Fair (IITF), 2025, highlighting taxpayers as partners in nation-building​​
Details : ​​ Publish Date : Monday, November 17, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
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Blog Updates
Delivery Order Charges Covered Under Aircraft Operation – Not Taxable in India | ITAT
Case Details: Virgin Atlantic Airways Ltd. vs. Deputy Commissioner of Income-tax, International Taxation...
Updates
CBDT Signs 174 Advance Pricing Agreements in FY 2024-25
Publish Date : Monday, March 31, 2025 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1225/Press-Release-CBDT-Signs-174-Advance-Pricing-Agreements-in-FY-2024-25-dated-01-04-2025.pdf...
Updates
​Capital Gains Accounts (Second Amendment) Scheme, 2025
Publish Date : Wednesday, November 19, 2025 source
Updates
CBDT successfully achieves target of month long Special Campaign 4.0
Publish Date : Tuesday, November 5, 2024 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1211/Press-Release-CBDT-successfully-achieves-target-of-month-long-Special-Campaign-4.0-dated-05-11-2024.pdf...
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Blog Updates
Investment Planning for Retirement – Key Asset Classes and Risks
Investment Planning for Retirement refers to the systematic process of allocating your savings into suitable...
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Blog Updates
[Analysis] The Code on Wages 2019 – Unified Framework | Key Reforms | Wage Structure
The Code on Wages 2019 is one of India’s four new labour codes that consolidates and replaces four earlier...
Updates
CBDT Extends Due Date for Filing Return of Income in the case of an assessee who is required to furnish a report referred to in section 92E, for AY 2024-25
Publish Date : Saturday, November 30, 2024 Attachments : 1. https://incometaxindia.gov.in/Lists/Press...
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Blog Updates
[Analysis] India’s DPDP Act and Rules 2025 – Timeline | Obligations | Enforcement
  The DPDP Act and Rules 2025 establish India's modern framework for protecting digital personal...
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IFSCA Allows IIOs to Raise Reinsurance Invoices in Contract Currency Including INR
Circular no. eF.No. 103/IFSCA/Ins/CIRC/1/2021; Dated: 27.11.2025 The International Financial Services...
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Blog Updates
[Opinion] Reward Points | Real Risk – The Income Tax Crackdown on Credit Card Misuse in India
Adv. Ashish Parashar – [2025] 180 taxmann.com 798 (Article) Indian taxpayers are increasingly receiving...
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Blog Updates
SEBI Reclassifies REITs as Equity Instruments for MF and SIF Investments
Circular No. HO/24/13/12(1)2025-IMD-POD-2/I/157/2025; Dated: 28.11.2025 SEBI has revised the investment...
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Blog Updates
RBI Updates KYC Norms for Authorised Persons | Strengthens Entity-Wise Compliance
A.P. (DIR Series) Circular No. 16; Dated: 28.11.2025 The Reserve Bank of India (RBI) has issued updated...
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Blog Updates
ITC Refund Allowed to 100% EOU for Zero-Rated Exports | HC
Case Details: Shah Paperplast Industries Ltd. vs. Union of India [2025] 180 taxmann.com 582 (Gujarat)...
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Blog Updates
Director of Fake Firm Treated as Taxable Person – Liable for Penalty | HC
Case Details: Devender Singh vs. Additional Commissioner, Central Goods and Services Tax [2025] 180 taxmann.com...
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Blog Updates
SEBI Notifies SEBI (Informal Guidance) Scheme, 2025 | Expands Eligibility for Regulatory Clarifications
PR No.77/2025; Dated: 28.11.2025 The Securities and Exchange Board of India (SEBI) has approved the substitution...
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Blog Updates
RBI Releases Final Directions on Digital Banking Channels Authorisation
PR no. 2025-2026/1589; Dated: 28.11.2025 The Reserve Bank of India (RBI) has issued the final Digital...
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Blog Updates
Accounting Treatment of Dry Dock Costs After Useful Life Under Ind AS 16
1. Facts A Limited, a public company (hereinafter referred to as ‘the company’) under the...
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Blog Updates
Matter Remanded After Assessee Missed SCN Due to Consultant | HC Sets Aside GST Order
Case Details: Concept Eateries (P.) Ltd. vs. Union of India - [2025] 180 taxmann.com 692 (Delhi) Judiciary...
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Blog Updates
Appellate Tribunal Cannot Substitute Attached Property with FDRs or Guarantees | SAFEMA
Case Details: Sanjeev Tyagi vs. Deputy Director Directorate of Enforcement, Delhi - [2025] 180 taxmann.com...
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Blog Updates
HC Sets Aside GST Order for Lack of Hearing | Matter Remanded with Rs. 50,000 Cost
Case Details: Bird Delhi General Aviation Services (P.) Ltd. vs. Sales Tax Officer II Avato - [2025]...
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Blog Updates
HC Sets Aside Attachment of Joint Bank Account for Firm’s Tax Dues
Case Details: Anita Rani vs. Income-tax Officer - [2025] 180 taxmann.com 562 (Punjab & Haryana) Judiciary...
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Blog Updates
[Opinion] Roadmap on Tax Transparency | NITI Aayog’s Blueprint for Tax Reform for Foreign Investors
Jimit Devani, Sannidhi Shah & Anushree Damle – [2025] 180 taxmann.com 861 (Article) NITI Ayog, the...
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[Global IDT Insights] New Zealand Issues Guidance on Second-hand Goods Input Tax Deduction under GST
Editorial Team – [2025] 180 taxmann.com 862 (Article) Global IDT Insights provides a weekly snippet of...
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Ind AS 23 | Accounting Treatment for Interest on Project-Specific Loans and Adjustment of Investment Income
1. Facts Metro Link Infrastructure Limited, hereinafter referred to as “the Company,” is...
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Cross-LoC Barter in J&K Taxable as Intra-State Supply | HC
Case Details: New Gee Enn & Sons vs. Union of India - [2025] 181 taxmann.com 1 Judiciary and Counsel...
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MCA Raises Small Company Thresholds to Rs. 10 Cr Capital and Rs. 100 Cr Turnover
Notification No. G.S.R. 880(E); Dated: 01.12.2025 The Ministry of Corporate Affairs (MCA) has issued...
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Blog Updates
Appealable Orders Under GST – Meaning | Nature | Types
An appealable order under GST refers to any decision, direction, or order passed by a GST authority that...
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Blog Updates
Customer Acquisition Cost Is Revenue Expenditure – Not Capital | ITAT
Case Details: Tata Teleservices Ltd. vs. Assistant Commissioner of Income-tax [2025] 180 taxmann.com...
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Blog Updates
Non-Shareholder Director Cannot Invoke Section 241-242 | NCLT Dismisses Petition
Case Details: Ramaswamy Ramanujam vs. Evenforce Technologies (P.) Ltd. - [2025] 180 taxmann.com 513 (NCLT-Beng.)...
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Blog Updates
[Launch Alert] Taxmann.AI – AI Built on a Legacy of Trust
Taxmann introduces Taxmann.AI, a trusted, practitioner-focused platform that brings together six decades...
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Blog Updates
No Section 69 Addition When Property Investment Explained from Foreign Salary Savings | ITAT
Case Details: Rajnish Kasturchand Ostwal vs. Income-tax Officer, International Taxation [2025] 180 taxmann.com...
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Blog Updates
Weekly Round-up on Tax and Corporate Laws | 24th November to 29th November 2025
This weekly newsletter analytically summarises the key stories reported at taxmann.com during the previous...
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RBI Bars Pak/Bangladesh Citizens from Carrying Indian Notes to Nepal and Bhutan
Notification No. FEMA 6 (R)/(4)/2025-RB; Dated: 28-11-2025 RBI has issued Foreign Exchange Management...
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Blog Updates
Trust Providing Financial Aid to Students Eligible for Section 80G Even if Students Study Abroad | ITAT
Case Details: R. Mangaldas Charitable Trust vs. Commissioner of Income-tax (Exemptions) [2025] 180 taxmann.com...
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Blog Updates
CGST SCN Based on Income-Tax Search Valid if Independently Scrutinised | HC
Case Details: J M Jain vs. Union of India [2025] 180 taxmann.com 864 (Delhi) Judiciary and Counsel Details...
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SEBI and IEPFA to Hold 4th Niveshak Shivir in Jaipur on 6 Dec 2025
PR No.78/2025, Dated: 02.12.2025 The Securities and Exchange Board of India (SEBI), in collaboration...
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Blog Updates
Solid Waste Management Services to Govt. Entity Exempt from GST | AAR
Case Details: Tiffot (P.) Ltd., In re [2025] 180 taxmann.com 826 (AAR-KERALA) Judiciary and Counsel Details...
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CBDT Notifies Shree Balakrishna Lalji Temple for Section 80G Exemption
Notification No. 166/2025, dated 03-12-2025 The Central Board of Direct Taxes (CBDT) has issued a notification...
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Blog Updates
[World Corporate Law News] FCA Proposes Rules to Make ESG Ratings More Transparent and Reliable
Editorial Team – [2025] 181 taxmann.com 34 (Article) World Corporate Law News provides a weekly snapshot...
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The Invisible Workforce | Gig Workers and the New Code on Social Security, 2020
News; dated: 04.12.2025 1. Introduction In the age of the “10-minute delivery” and instant...
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Successive Petitions Can’t Bypass GST Pre-Deposit Requirement | HC
Case Details: Simla Gomti Pan Products (P.) Ltd. vs. Commissioner of State Tax U.P. - [2025] 180 taxmann.com...
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No Penalty for Partial Section 54F Disallowance Due to Missing Bills | ITAT
Case Details: Abdul Jabbar Jaheer Husain vs. Income-tax Officer - [2025] 180 taxmann.com 672 (Chennai-Trib.)...
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World Bank India-FSA 2024 | Strong and Resilient Financial System with Reform Priorities
PR No.79/2025, Dated: 03.12.2025 The World Bank has released the India Financial Sector Assessment (India-FSA)...
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Blog Updates
RBI Allows AD Category-II Banks and FFMCs to File LRS Returns Directly on CIMS
Circular No RBI/2025-26/102 A.P. (DIR Series) Circular No. 17; Dated: 03.12.2025 The Reserve Bank of...
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NFRA Launches Outreach Programme and Audit Firm Survey to Strengthen Audit Quality
The National Financial Reporting Authority (NFRA) has undertaken multiple strategic initiatives to elevate...
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Blog Updates
Supply Classification Under GST – Supply vs No-Supply | Object | Accounting
Supply Classification under GST refers to the structured process of examining a transaction to determine...
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Blog Updates
[Global Financial Insights] Key FASB and IASB Updates on Hedge Accounting and Risk Reporting
[2025] 181 taxmann.com 128 (Article) Global Financial Insights is a weekly feature for the Accounts and...
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R&D Work for Ministry of AYUSH Treated as Taxable Supply | AAR
Case Details: Laila Nutra (P.) Ltd., In re - [2025] 180 taxmann.com 433 (AAR-ANDHRA PRADESH) Judiciary...
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[Opinion] Crosswinds Over Dublin—The Tax Debate in India’s Aviation Sky
Swathanth Rajasekaran, Chavali S Suryanarayana & Divesh Dhawan – [2025] 181 taxmann.com 127 (Article)...
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RBI Issues 2025 Guidelines to Strengthen Co-operative Banks
  Press Release: 2025-2026/1627; Dated: 04.12.2025 1. Introduction The Reserve Bank of India (RBI)...
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RBI Revises LEF & ITE Norms for Foreign Bank Branches
Press Release: 2025-2026/1630 Dated 04.12.2025 1. Introduction The Reserve Bank of India (RBI) has issued...
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RBI Updates BSBD Account Rules Under RBC Norms
Press Release: 2025-2026/1625, Dated: 04.12.2025 1. Introduction The Reserve Bank of India (RBI) has...
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RBI Issues New Directions for Rural Co-operative Banks 2025
Notification No. DOR.SOG(SPE).REC.No.332, Dated: 04.12.2025 1. Introduction The Reserve Bank of India...
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RBI Repeals Market Mechanism Framework for Large Borrowers
Press Release: 2025-2026/1629, Dated: 04.12.2025 1. Introduction The Reserve Bank of India (RBI) has...
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RBI Announces Liquidity Measures via OMO Purchases & FX Swap
Press Release: 2025-2026/1635, Dated: 05.12.2025 1. Introduction The Reserve Bank of India (RBI) has...
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RBI Issues 2025 Branch Authorisation Directions for UCBs
Circular no. RBI/DOR/2025-26/121DOR.LIC.REC.No.330 /07-01-000/2025-26; Dated: 04.12.2025 1. Introduction...
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RBI Issues Branch Authorisation Directions for RCBs 2025
Notification no. RBI/DOR/2025-26/122 DOR.LIC.REC. No.331/07-01-000/2025-26; Dated: 04.12.2025 1. Introduction...
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RBI Issues New Licensing & Classification Guidelines for UCBs
Notification No. RBI/DOR/2025-26/120, Dated: 04.12.2025 1. Introduction The Reserve Bank of India (RBI)...
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RBI Revamps Gold Metal Loan Directions for Banks
Press Release: 2025-2026/1628; Dated: 04.12.2025 1. Introduction The Reserve Bank of India (RBI) has...
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SEBI Replaces Registered Post with Speed Post with Registration Across Key Regulations
Notification F. No. SEBI/LAD-NRO/GN/2025/281, Dated: 03.12.2025 1. Regulatory Background The Securities...
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IFSCA Renews Recognition of India International Bullion Exchange IFSC Ltd. as Bullion Exchange and Clearing Corporation
Notification F. No. IFSCA-PMTS/9/2023-Precious Metals, Dated: 03.12.2025 1. Overview of the Renewal The...
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RBI Issues 2025 NOFHC Directions to Segregate Core Banking and Specialised Financial Activities
DOR.RAUG.AUT.REC.No.344/24.01.041/2025-26; Dated: 05.12.2025 1. Effective Date The Reserve Bank of India...
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RBI Issues 2025 Directions for NBFCs to Strengthen Group Entity Compliance for Banks
Notification No. RBI/DOR/202526/138DOR.RAUG.AUT.REC.No.343/24.01.041/2025-26; dated: 05.12.2025 1. Regulatory...
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SEBI Amends SAST Regulations to Mandate Independent Valuation of Infrequently Traded Shares
Notification no. F. No. SEBI/LAD-NRO/GN/2025/283; Dated: 03.12.2025 1. Regulatory Background The Securities...
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RBI Amends 2025 Directions on Commercial Banks to Cover NBFCs and HFCs as Group Entities
Notification No. RBI/DOR/2025-26/135DOR.RAUG.AUT.REC.No.342/24.01.041/2025-26, Dated: 05.12.2025 1. Regulatory...

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