Faceless Appeal System: Legal Validity and Procedure
The Faceless Appeal System marks a major transformation in India’s tax dispute resolution framework. Introduced to enhance transparency...
Faceless Assessment Framework under Income-tax Act, 2025
The Faceless Assessment Framework represents a fundamental shift in India’s tax administration. Under the Income-tax Act, 2025, faceles...
Refund Mechanism and Interest on Refunds under New Act
Refund of excess tax paid is not a concession by the tax department. It is a statutory right of the taxpayer. Under the New Income-tax ...
Recovery of Tax Dues and Stay of Demand Provisions
Recovery of tax dues is the final and most coercive stage of income-tax proceedings. Once a demand is raised, the Income-tax Department...
Rectification of Mistakes under Income-tax Act, 2025
Even under a technology-driven tax system, mistakes are inevitable. Recognising this reality, the Income-tax Act, 2025 provides a statu...
Long-term Implications of Income-tax Act, 2025 on Indian Economy
The Income-tax Act, 2025 represents more than a legislative update. It signals a long-term structural shift in India’s approach to taxa...
Taxpayer Rights under Income-tax Act, 2025 Explained
The Income-tax Act empowers tax authorities with wide investigative and assessment powers. At the same time, it equally safeguards the ...
Survey Provisions under the New Income-tax Act
Survey proceedings are a common but often misunderstood tool used by the Income-tax Department. Under the New Income-tax Act, survey pr...
Search and Seizure Provisions under Income-tax Act, 2025
Search and seizure is the most intrusive power available to the Income-tax Department. Under the Income-tax Act, 2025, these provisions...
Powers of the Assessing Officer under the Income-tax Act, 2025: Scope, Limits, and Safeguards
The Assessing Officer (AO) plays a central role in the administration of income-tax law. Under the Income-tax Act, 2025, the powers of ...