Section 45(4) as amended

Recent Posts

• Both JAO and FAO have concurrent jurisdiction to initiate reassessment proceedings under section 148
• Condonation of Delay under Section 119(2)(b) – CBDT Circular Cannot Override Substantive Right to Refund: HC
• Taxation of Joint Development Agreements (JDAs) in the Context of the New Income Tax Act, 2025:
• Madras High Court Quashes Reassessment as Time-Barred and Without Jurisdiction:
• How Nagpur’s Tax Drive Signals a Nationwide Shift in Transparency
• Understanding Tax Exemption and TDS Issues on Land Acquisition Compensation
• Regulatory Exposure of High-Net-Worth Families under the Black Money Law:
• MSME Lifeline – New Credit Scheme to Counter 50% US Tariffs
• Bombay High Court Rules Assessee Cannot Be Penalized for Chartered Accountant’s Belated Advice in Tax Filing
• How Every Citizen Became a Tax Collector