RETROSPECTIVE AMENDMENTS UNDER THE INCOME TAX ACT, 1961
Purpose of the note The purpose of this note is to summarize the implications arising under the Income tax Act,
Direct Tax
Direct Tax
Direct Tax
Note on Corporate Tax Regimes Applicable to Domestic Companies AY 2026-27
1. Introduction For domestic companies, the tax framework under the Income-tax Act, 1961 operates differently from the regime applicable to
Direct Tax
DGIT (System) to upload information received under Automatic Exchange of Information (‘AEOI’) framework to Annual Information Statement (‘AIS’)
The Central Board of Direct Tax (‘CBDT’) through order dated 8th July 2026, authorizes the Director General of Income-Tax (‘DGIT’)