Articles

ICAI has issued an Exposure Draft Guidance Note on Section 92E, covering transfer pricing reporting, responsibilities, ALP methods, documentation, penalties and related provisions.

ICAI Issues Exposure Draft Guidance Note on Report Under Section 92E of Income-tax Act 1961

ICAI issues new Guidance Note outlining accountants’ responsibilities and verification requirements for Section 92E transfer pricing reports.

ICAI Releases New Guidance Note on Section 92E Transfer Pricing Report

News

The Direct Taxes Committee of ICAI has released the eleventh edition of a publication titled "Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 (Revised 2026)." 

ICAI Releases Eleventh Edition of Guidance Note on Tax Audit under Section 44AB of Income Tax Act, 1961 (Revised 2026)

The CBDT has issued a guidance note explaining crypto-asset reporting obligations for Reporting Crypto-Asset Service Providers (RCASPs) under Section 509 of the Income Tax Act, 2025.

CBDT Issues Guidance Note on Crypto-Asset Reporting Under Income Tax Act, 2025

The ICAI has issued an Exposure Draft of its Guidance Note on Tax Audit under Section 44AB, outlining audit procedures, reporting requirements, and compliance obligations for businesses and professionals.

ICAI Releases Exposure Draft of Guidance Note on Tax Audit Under Section 44AB of Income Tax Act

Announcement

Phased applicability schedule of ICAI Guidance Notes on financial statements for non-corporate entities and LLPs, effective from FY 2025-26

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ICAI Issues Exposure Draft Guidance Note on Report Under Section 92E of Income-tax Act 1961

ICAI Releases New Guidance Note on Section 92E Transfer Pricing Report

ICAI Releases Eleventh Edition of Guidance Note on Tax Audit under Section 44AB of Income Tax Act, 1961 (Revised 2026)

CBDT Issues Guidance Note on Crypto-Asset Reporting Under Income Tax Act, 2025

ICAI Releases Exposure Draft of Guidance Note on Tax Audit Under Section 44AB of Income Tax Act

ICAI Guidance Notes on Financial Statements for Non-Corporate Entities and LLPs applicable for FY 25-26: Know More