Schedule ICDS – Effect of Income Computation Disclosure Standards on profit AY 2026-27

By | May 11, 2026

Schedule ICDS – Effect of Income Computation Disclosure Standards on profit AY 2026-27 ‘Schedule ICDS’ in the Income Tax Return (ITR) form captures the impact of Income Computation and Disclosure Standards (ICDS) on the computation of total income. This schedule helps reconcile the difference between the accounting profit and the taxable profit computed under the… Read More »

Notification under Section 9 (2) of CoSS, 2020

By | May 11, 2026

Notification under Section 9 (2) of CoSS, 2020 The Gazette of India CG-DL-E-09052026-272380 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2263] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 Download PDF click here MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2354(E).— In exercise of powers conferred by… Read More »

Notification under Section 44 of CoSS, 2020

By | May 11, 2026

Notification under Section 44 of CoSS, 2020 The Gazette of India CG-DL-E-09052026-272381 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2264] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 Download PDF click here MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2355(E).— In exercise of the powers conferred by… Read More »

Notification under Section 122 of CoSS, 2020

By | May 11, 2026

Notification under Section 122 of CoSS, 2020 The Gazette of India CG-DL-E-09052026-272382 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2265] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 Download PDF click here MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2356(E).— In exercise of powers conferred by sub-section… Read More »

Notification under Section 128 of CoSS, 2020

By | May 11, 2026

Notification under Section 128 of CoSS, 2020 The Gazette of India CG-DL-E-09052026-272383 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2267] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 Download PDF click here MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2358(E).— In exercise of the powers conferred by… Read More »

Notification under Section 138(1) of CoSS, 2020

By | May 11, 2026

Notification under Section 138(1) of CoSS, 2020 The Gazette of India CG-DL-E-09052026-272384 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2271] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 Download PDF click here MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2362(E).— In exercise of the powers conferred by… Read More »

Notification under Section 137 of CoSS, 2020

By | May 11, 2026

Notification under Section 137 of CoSS, 2020 The Gazette of India CG-DL-E-09052026-272385 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2270] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 Download PDF click here MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2361(E).— In exercise of the powers conferred by… Read More »

Notification under Section 2(5) of CoSS, 2020

By | May 11, 2026

Notification under Section 2(5) of CoSS, 2020 The Gazette of India CG-DL-E-09052026-272386 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2259] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 Download PDF click here MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2350(E).— In exercise of the powers conferred by… Read More »

Schedule 10AA – Deduction under section 10AA AY 2026-27

By | May 11, 2026

Schedule 10AA – Deduction under section 10AA AY 2026-27 ‘Schedule 10AA’ in the Income Tax Return (ITR) form captures information related to deductions claimed under Section 10AA of the Income Tax Act. This section provides a tax holiday for units established in Special Economic Zones (SEZs) that are engaged in manufacturing, producing goods, or providing services. The… Read More »

Section 80G – Details of donations entitled for deduction under section 80G AY 2026-27

By | May 11, 2026

Section 80G – Details of donations entitled for deduction under section 80G AY 2026-27 Section 80G of the Income Tax Return deals with claiming deductions for donations made to specified funds, charitable institutions, or relief organisations under Section 80G. This schedule requires the taxpayer to fill in detailed information about each donation, including the type of donation,… Read More »