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From April 2026, salaried taxpayers claiming HRA for rent paid to relatives must disclose their relationship with the landlord.

New Income Tax Act 2025: HRA Claims on Rent Paid to Relatives Face Stricter Disclosure Rules

Judgement

The CIT(A) observed that gifts received from "relatives" (as per section 56(2)(vii) of the Act) are exempt in the hands of the assessee under Section 56(2)(vii) of the Income Tax Act.

Gifts Received by Relatives Not Taxable u/s 56(2) (vii): ITAT Upholds CIT(A)'s Order

Court directs issuance of Nil certificate under Section 197 for Matching Solutions; leaves taxability of Support Services open.

Income Tax: High Court Allows NIL TDS for Rs. 65.97 Cr Receipts

Court holds Revenue cannot disregard earlier finding of no taxability; mandates issuance of Nil rate certificate under Section 195

High Court Directs Nil TDS Certificate for Ernst & Young LLP; 5.25% Rate Set Aside

ITAT Delhi partially upholds the tax department’s appeal, taxing cash gifts while deleting credit card and agricultural land sale additions for AY 2021-22.

ITAT Partially Upholds Cash Gift Additions, Deletes Credit Card and Agricultural Land Sale Additions

These young professionals are required to help the departmental officers prepare the cases admitted for hearing before the Income Tax Appellate Tribunal, Lucknow.

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New Income Tax Act 2025: HRA Claims on Rent Paid to Relatives Face Stricter Disclosure Rules

Gifts Received by Relatives Not Taxable u/s 56(2) (vii): ITAT Upholds CIT(A)'s Order

Income Tax: High Court Allows NIL TDS for Rs. 65.97 Cr Receipts

High Court Directs Nil TDS Certificate for Ernst & Young LLP; 5.25% Rate Set Aside

ITAT Partially Upholds Cash Gift Additions, Deletes Credit Card and Agricultural Land Sale Additions

CA & Law Professionals Take Note! Income Tax Dept Hiring Young Professionals for Litigation Assignments