Articles

Unrealised rent can be deducted from taxable rental income if you meet the prescribed conditions - know the rules, ITR requirements and tax treatment on later recovery.

Rent Not Received? Know the Income Tax Rules for Claiming Unrealised Rent

Notifications

The CBDT notifies Income Tax (Second Amendment) Rules, 2026, expanding the definition of "specified fund" to include SEBI and IFSCA-regulated alternative investment funds.

CBDT Amends Income Tax Rules 2026, Expands Definition of ‘Specified Fund’ Under Rule 157

Judgement

The ITAT Bangalore held that Section 199 of the Income Tax Act, read with Rule 37BA of the Income Tax Rules, mandates that TDS credit should follow the income.

ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership Firm

Income Tax Department has released quarterly Forms 121, 138, 140, 143, 144, 147 and 148 on the e-Filing Portal for filing under Income Tax Rules, 2026.
 

Income Tax 2025 e-Filing Portal Update: Quarterly Forms Now Live

Income tax information explains filing deadlines, penalties, and compliance rules, along with the transition to the Income Tax Act, 2025 and the importance of timely return filing.

Overview of Income Tax Rules, Deadlines, Penalties, and New Law Transition for FY 2025-26

This ICAI handbook provides updated Income Tax Rules, 2026 with relevant forms, amendments, and mappings. It serves as a practical guide for professionals and students to understand tax regulations clearly and effectively.

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Rent Not Received? Know the Income Tax Rules for Claiming Unrealised Rent

CBDT Amends Income Tax Rules 2026, Expands Definition of ‘Specified Fund’ Under Rule 157

ITAT Holds Individual Cannot Claim TDS Credit When Corresponding Income is Offered to Tax by Partnership Firm

Income Tax 2025 e-Filing Portal Update: Quarterly Forms Now Live

Overview of Income Tax Rules, Deadlines, Penalties, and New Law Transition for FY 2025-26

ICAI Handbook on Income Tax Rules, 2026: Latest Edition, Authority and Key Features with Detailed Coverage