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Read article: Amendments of Section 44AB
Income Tax
Priyanka Wadhera12 Sept 2022

Amendments of Section 44AB

Section 44AB amendments and 2026 tax audit thresholds — ₹1 crore / ₹10 crore digital limit, professional limit, presumptive interplay and Form 3CD focus areas.

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Read article: Equalisation levy
Income Tax
Priyanka Wadhera30 Aug 2022

Equalisation levy

Equalisation Levy in 2026 — 6% on online advertising payments, history of EL 2.0 at 2%, compliance procedure, penalties and OECD Pillar One interplay.

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Read article: CBDT Amends Rule 17CB
Income Tax
Priyanka Wadhera24 Aug 2022

CBDT Amends Rule 17CB

CBDT amends Rule 17CB substituting 'trust or institution' with 'specified person', aligning valuation of accreted income under Section 115TD for FY 2026-27.

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Read article: Refund of Tax Deducted
Income Tax
Priyanka Wadhera23 Aug 2022

Refund of Tax Deducted

Step-by-step procedure to claim refund of TDS deducted under Section 195 on payments to non-residents, including DTAA rate, Circular 7/2007 and AO process.

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Read article: Section 115BAB
Income Tax
Priyanka Wadhera18 Aug 2022

Section 115BAB

Section 115BAB offers 15% tax to new domestic manufacturing companies. Learn eligibility, Form 10-ID procedure, exclusions and decision framework for FY 2026-27.

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Read article: Section 194R
Income Tax
Priyanka Wadhera14 Aug 2022

Section 194R

Section 194R imposes 10% TDS on benefits or perquisites exceeding ₹20,000 per year per recipient. Learn applicability, valuation and compliance for FY 2026-27.

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Read article: UAE Corporate Tax
Income Tax
Priyanka Wadhera10 Aug 2022

UAE Corporate Tax

Detailed analysis of UAE Corporate Tax — 9% rate, free zone rules, transfer pricing, Pillar Two and Indian outbound implications for FY 2026-27.

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