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...
Impact of Income-tax Act, 2025 on Taxpayers and Businesses
The Income-tax Act, 2025 marks a structural reform in India’s direct tax law. While the tax rates and core principles largely remain un...
How Professionals Should Use Section-wise Mapping under Income-tax Act, 2025
The Income-tax Act, 2025 introduces a major structural overhaul by reorganising and renumbering sections of the Income-tax Act, 1961. W...
Appeal Provisions under Income-tax Act, 2025
The Income-tax Act, 2025 introduces a restructured and more streamlined framework for filing appeals. While the substantive right to ap...
TCS Provisions under Income-tax Act, 2025: Old Sections vs New Sections Explained
Introduction
Tax Collected at Source (TCS) is an important compliance mechanism under India’s income-tax law, ensuring tax collectio...
Scope of Total Income under Income-tax Act, 2025 Explained
Introduction
The scope of total income determines which income is taxable in India and in whose hands. It is one of the most fundame...
Scope of Total Income under Income-tax Act, 2025 Explained
Introduction
The scope of total income determines which income is taxable in India and in whose hands. It is one of the most fundame...
Charge of Income-tax: Section-wise Mapping of Income-tax Act, 2025 vs Income-tax Act, 1961
Introduction
The charge of income-tax is the foundation of India’s direct tax law. It determines when, how, and on whom income-tax i...
Charge of Income-tax: Section-wise Mapping of Income-tax Act, 2025 vs Income-tax Act, 1961
Introduction
The charge of income-tax is the foundation of India’s direct tax law. It determines when, how, and on whom income-tax i...
Streamlined Structure under Income-tax Act, 2025 Explained
Introduction
The Income-tax Act, 2025 introduces a streamlined structure to simplify India’s direct tax law. Over the years, the Inc...