sub-section (1A)

Recent Posts

• Advance Tax under the Income Tax Act, 2025: Who Must Pay, Instalment Dates, and Interest Implications
• Compliance Calendar for March’2026
• GST Show Cause Notice Cannot Club Multiple Years: A Big Relief from Bombay High Court
• Draft Income-tax Rules, 2026: Salary Taxation Finally Gets an Inflation Reality Check
• Section 13(2)(e) Not Same as Deemed Dividend Law: ITAT Delhi Clarifies Rules for Trust Investments in Group Companies
• Notice to Deceased Person Void, Section 150(1) Cannot Revive Time-Barred Reassessment: Chhattisgarh High Court Clarifies Law
• More Time to Correct, But at a Cost: The New Updated and Revised Return Rules
• Assessment Void if 143(2) Notice Issued by Wrong AO: ITAT Mumbai Quashes Order in Vinod Ramnath Rao Case
• ITAT Rajkot Takes Practical View in Section 80GGC Case: Full Disallowance Dropped, Addition Restricted to 10%
• Reassessment in Name of Deceased Person Is Void Even If Death Not Intimated: ITAT Mumbai Quashes Entire Proceedings