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Income Tax 21 September 2026

India Tax, Flight Refunds, UPI Fees & Court Rulings Update

Recent Indian regulatory and legal news includes DGCA rules requiring refunds and compensation for Etihad flight cancellations due to technical issues, the RBI's move to introduce a new MDR regime for UPI transactions, and distinct TDS obligations for NRI property sellers. Courts have ruled that royalty claims cannot attract Section 270A penalties, Slack subscription fees are not taxable as royalty, and municipal octroi classifications were upheld. These developments affect travelers, digital payments, real estate investors, and businesses facing tax liabilities.
  • Etihad flight cancellation: DGCA rules mandate alternate flight or refund plus compensation for passengers when a technical issue forces a cancellation. Read more
  • UPI MDR regime: RBI proposes a new merchant discount rate for UPI, shifting from a free model to a revenue‑generating one. Read more
  • NRI property TDS: Buyers must deduct higher TDS from NRI sellers under Section 393(1), differing from resident seller rules. Read more
  • Royalty penalty ruling: Bombay High Court holds that royalty claims settled under an APA cannot attract a Section 270A penalty. Read more
  • Slack fees not royalty: ITAT decides Slack subscription fees are not royalty, so they are not taxable under the Income Tax Act. Read more
  • Octroi classification upheld: Supreme Court dismisses appeal and confirms classification, ordering refund of excess collected. Read more
  • State mineral cess validation: Parliament's competence to validate state mineral cess laws is under judicial scrutiny. Read more

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India Tax, Flight Refunds, UPI Fees & Court Rulings Update | Legal Suvidha