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 ...
Defective Returns and Consequences under the New Law
A return of income may be filed on time, yet still be treated as invalid if it is defective. Under the new income-tax law, defective re...
Revised Return vs Updated Return under Income-tax Act, 2025
The Income-tax Act allows taxpayers to correct mistakes in return filing, but not all correction mechanisms are equal. Under the Income...
Statutory Due Dates for Return Filing under the New Act
Statutory due dates for filing return of income are not procedural conveniences. Under the new Income-tax Act, they function as hard co...
Filing of Return of Income under Income-tax Act, 2025
Filing of Return of Income is the most fundamental obligation under the Income-tax Act. The Income-tax Act, 2025 continues this obligat...
Set-off and Carry Forward of Losses under the Income-tax Act, 2025: Rules, Continuity, and Practical Impact
Set-off and carry forward of losses is a core structural feature of the Indian income-tax system. The Income-tax Act, 2025 continues th...
Clubbing of Income: Structural Continuity and Changes under the New Income-tax Framework
Clubbing of income is one of the most litigated and misunderstood concepts under Indian income-tax law. While the new tax regime has al...
Agricultural Income under the New Income-tax Law: Complete Explanation with Examples
Agricultural income has always enjoyed a privileged position under Indian income-tax law. The introduction of the new tax regime has no...
Taxation of Virtual Digital Assets under Income-tax Act, 2025
Introduction
The rise of cryptocurrencies, NFTs, and other digital assets has transformed the way people invest and transact. Recogn...
Territorial Scope and Applicability of Income-tax Act, 2025
Introduction
The Income-tax Act, 2025 introduces a reorganised and simplified legal framework while largely retaining the core princ...
Meaning and Classification of Assessee under Income-tax Act, 2025
Introduction
The concept of an assessee lies at the heart of the Income-tax law. Every obligation under the Income-tax Act, whether ...