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ITR forms for AY 2026-27 now require detailed donation reporting, including transaction reference and IFSC, to improve transparency and prevent false claims.

ITR Filing 2026: Additional Proof Needed for Claiming Donation Exemptions

Judgement

The designs could not be reused for other projects, and no technical knowledge or skills were "made available" to the assessee company for independent use.

ITAT: Payment for Project-Specific Architectural and Consultancy Services Not FTS Sans 'Make Available'; No TDS Liability

The tax authority has released an updated TDS and TCS rate chart for FY 2026-27, detailing revised deduction rates on salary, interest, property, gaming, foreign remittances, and specified goods transactions.

TDS and TCS Rate Chart for Tax Year 2026-2027

ITAT remands the Section 54F claim and allows fresh evidence of residential property construction for verification.

Section 54F Claim Revived; ITAT Orders Fresh Verification by AO

ITAT deletes additions holding family jewellery disclosures that exceed seized assets; Section 69A is not applicable.

No Section 69A Addition Where Family Jewellery Exceeds Seized Assets

ITAT remands the case, holding the ex-parte order invalid for ignoring facts and the TDS-based addition.

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ITR Filing 2026: Additional Proof Needed for Claiming Donation Exemptions

ITAT: Payment for Project-Specific Architectural and Consultancy Services Not FTS Sans 'Make Available'; No TDS Liability

TDS and TCS Rate Chart for Tax Year 2026-2027

Section 54F Claim Revived; ITAT Orders Fresh Verification by AO

No Section 69A Addition Where Family Jewellery Exceeds Seized Assets

Ex-Parte CIT(A) Order Quashed; ITAT Remands Rs. 29.95 Lakh Addition