section 2(68)

Recent Posts

• Revision u/s 264 – PCIT bound to follow ITAT Special Bench: Tax on Deemed STCG u/s 50 at LTCG rate u/s 112
• Updated Return 2.0: From Correction Tool to Compliance Settlement Framework
• ROC Bengaluru Imposes Penalty for Approving Share Transfer in Physical Form
• Budget 2026: No deduction of interest in case of dividend income
• AI vs. Tax Evasion: The Success of NUDGE:
• No Permanent Establishment In India, Booking. com’s ₹3,960 Cr Commission Not Taxable: ITAT
• Making March Meaningful – Because 31st March Doesn’t Come with an Extension!
• Updated Return Allowed Even After Reassessment Notice – A Fresh Compliance Window under Finance Bill 2026
• Advance Tax under the Income Tax Act, 2025: Who Must Pay, Instalment Dates, and Interest Implications
• Compliance Calendar for March’2026