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...
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...