Form 77 Income Tax Rules 2026 pdf download and Key points Form 77 Income Tax Rules 2026 pdf download and Key points FORM NO. 77 [See rule 145] Statement of income distributed by a business trust to be provided to the unit holder under section 223 Under the Income-tax Rules, 2026, Form No. 77 replaces… Read More »
Form 76 Income Tax Rules 2026 pdf download and Key points Form 76 Income Tax Rules 2026 pdf download and Key points FORM NO. 76 [See rule 145] Statement of income paid or credited by business trust to be furnished under section 223 Under the Income-tax Rules, 2026, Form No. 76 replaces the erstwhile Form… Read More »
Form 75 Income Tax Rules 2026 pdf download and Key points Form 75 Income Tax Rules 2026 pdf download and Key points FORM NO. 75 [See rule 145] Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be provided to the person who is liable to tax under section… Read More »
Form 74 Income Tax Rules 2026 pdf download and Key points Form 74 Income Tax Rules 2026 pdf download and Key points FORM NO. 74 [See rule 145] Statement of income paid or credited by Venture Capital Company or Venture Capital Fund to be furnished under section 222 Under the Income-tax Rules, 2026, Form No.… Read More »
Form 73 Income Tax Rules 2026 pdf download and Key points Form 73 Income Tax Rules 2026 pdf download and Key points FORM NO. 73 [See rule 145] Statement of income distributed by a securitisation trust to be provided to the investor under section 221 Under the Income-tax Rules, 2026, Form No. 73 replaces the… Read More »
Form 72 Income Tax Rules 2026 pdf download and Key points Form 72 Income Tax Rules 2026 pdf download and Key points FORM NO. 72 [See rule 145] Statement of income paid or credited by a securitisation trust to be furnished under section 221 Under the Income-tax Rules, 2026, Form No. 72 replaces the erstwhile… Read More »
Important Income Tax Case Laws 18.04.2026 Section Case Law Title Key Judicial Ruling Citation Sec 2(47) N. G. Chandra Reddy (HUF) JDA Transfer: An irrevocable license/possession via GPA is a “transfer.” However, if consideration was taxed in later years, it cannot be taxed again in the year of transfer (No double taxation). Click Here Sec… Read More »
Form 71 Income Tax Rules 2026 pdf download and Key points Form 71 Income Tax Rules 2026 pdf download and Key points FORM NO. 71 [See rule 142] Verification by an accountant for computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for purposes of Schedule VI… Read More »
Form 70 Income Tax Rules 2026 pdf download and Key points Form 70 Income Tax Rules 2026 pdf download and Key points FORM NO. 70 [See rule 141] Annual Statement of exempt income and income taxable at concessional rate for an investment division of an offshore banking unit. Under the Income-tax Rules, 2026, Form No.… Read More »
Penalty under Section 270A cannot be levied for disallowances already made in the Section 143(1) intimation. The Dispute The assessee delayed PF/ESI remittances. Stage 1: The CPC disallowed this in the Section 143(1) intimation. Stage 2: After a search, the AO passed a Section 153A order, repeating the same disallowance and adding a penalty for… Read More »