The ruling clarified that the Finance Act, 2021 amendment applies only from AY 2022–23. For earlier years, exemption cannot be denied by treating the amendment as ...
The Tribunal held that issuing a Section 143(2) notice is compulsory once a return is filed under Section 148. Absence of such notice vitiates jurisdiction and nullifies the ...
6don MSN
Income Tax Act 2025: 5 things that will change for taxpayers when new laws replace old rules
India's new Income Tax Act, 2025, effective April 1, 2026, aims to simplify tax rules and enhance compliance. Key changes ...
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