Impact of Income-tax Act, 2025 on Tax Administration in India
The Income-tax Act, 2025 marks a decisive turning point in India’s tax administration. More than a legislative rewrite, it represents a...
Role of Chartered Accountants under the New Income-tax Regime
The New Income-tax Regime has fundamentally changed how taxation works in India. With increased digitisation, faceless proceedings, dat...
Common Compliance Errors under Income-tax Act, 2025
The Income-tax Act, 2025 has transformed tax compliance into a data-driven, system-monitored process. While the law itself is not harsh...
Compliance Checklist for Businesses under Income-tax Act, 2025
The Income-tax Act, 2025 has significantly raised the compliance bar for businesses. With faceless assessments, real-time data matching...
Compliance Checklist for Individual Taxpayers under 2025 Act
The Income-tax Act, 2025 has strengthened compliance expectations for individual taxpayers. With increased digitisation, data matching,...
Continuation of Penalty and Prosecution Proceedings Post-2025
With the introduction of the Income-tax Act, 2025, a critical question arises for taxpayers already facing enforcement action: Do penal...
Validity of Notices Issued under Old Act after 2025
With the coming into force of the new Income-tax Act, 2025, one of the most contentious transition issues is the validity of notices is...
Treatment of Pending Assessments Initiated under 1961 Act
With the enactment of the new Income-tax Act, a key transitional issue arises: what happens to assessments that were initiated under th...
Role, Powers, and Functions of CBDT under Income-tax Act, 2025
The Central Board of Direct Taxes (CBDT) is the apex administrative body responsible for implementing and administering India’s income-...
Electronic Records and Digital Evidence under New Act
Tax administration has decisively moved into the digital era. Under the New Income-tax Act, electronic records and digital evidence are...