income tax rules 2026

  1. Z

    Investment Tax Exemption: GAAR No Longer Applies to Pre-2017 Transfers

    New Delhi, April 1 – The Income Tax Department has explicitly excluded income arising from the transfer of investments made before April 1, 2017, from the scope of the General Anti-Avoidance Rules (GAAR), thereby resolving a long-standing industry concern regarding retrospective applicability...
    • Zeeshan
    • News
    • cbdt general anti-avoidance rules (gaar) income tax income tax rules 2026 india tax department india-mauritius tax treaty investment income investment transfers retrospective taxation tax avoidance tax compliance tax grandfathering tax regulations tax residency certificates (trcs) tiger global
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    • Forum: Business
  2. H

    Income Tax Updates: PAN Requirement Increases, HRA Exemptions Expand

    New Delhi, March 20 – The Central Board of Direct Taxes on Friday announced the rules for the Income-tax Act, 2025, which provides enhanced tax benefits for HRA to salary earners but mandates disclosure of the landlord-tenant relationship.The Income-tax Rules, 2026 will operationalize the...
    • Himanshu
    • News
    • asset holding period calculation audit responsibilities capital gains central bank digital currency (cbdc) crypto exchanges foreign income tax hotel/restaurant bill pan requirement hra exemption immovable property pan requirement income tax act 2025 income tax rules 1962 income tax rules 2026 landlord-tenant disclosure motor vehicle pan requirement tax credit claims tax liability
    • Replies: 0
    • Forum: Business
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