© 2026 B.K. Khemka & Co.. Created with ❤️ using WordPress and Kubio

Section 50C & Section 54: Navigating the MOU vs. Registration Date Conflict – Insights from[…]

Significant Changes in TDS on Immovable Property: Transitioning to Form 141 and Form 132 For[…]
Comprehensive Guide to Section 10(23C) Exemption for Educational, Medical, and Charitable Institutions Section 10(23C) of[…]

TDS Credit Cannot Be Denied Due to 26AS Mismatch Under Section 143(1): A Landmark Ruling[…]

Reopening for AY 2015-16 After 01.04.2021: Why ITAT Quashed the Section 148 Notice as Time-Barred[…]

No Tax on Property Deals Within 10% Gap: ITAT Extends Safe Harbour to DVO Valuations[…]

Significant Tax Reforms Effective April 1, 2026: A Comprehensive Guide for Salaried Professionals and Senior[…]

The ₹300 Crore Game-Changer: Decoding the Enhanced Startup Tax Holiday under Finance Bill 2026 In[…]

ITAT Clarifies Section 194-IA Scope: No TDS Liability if Buyer’s Share is Below ₹50 Lakh[…]

Gifts Between Spouses: Why Documentation Matters Under the Income Tax Act In the realm of[…]

Full Section 54 Exemption Allowed Even Without Capital Gain Scheme Deposit: A Landmark Relief by[…]

The Evolving Landscape of Cryptocurrency Taxation in India: From Current Laws to Budget 2026 The[…]

Owner Dies After Sale: Can the Legal Heir Claim Section 54 Capital Gain Exemption? In[…]

Free Gift Schemes as Valid Business Promotion: Analyzing the ITAT’s Deletion of ₹1.47 Cr Disallowance[…]

More Time to Correct, But at a Cost: Understanding the New Updated and Revised Return[…]

Advance Tax under the Income Tax Act: A Comprehensive Guide to Compliance and Deadlines The[…]

The Strategic Evolution of Updated Returns: Analyzing the Budget 2025-26 Proposals As a Chartered Accountant,[…]

The End of 15G and 15H: Navigating the New Unified Form for TDS Exemptions In[…]

The New HRA Rule: Navigating Draft Income Tax Rules 2026 and Form 124 For decades,[…]

Navigating the New Reassessment Regime: A Practical Roadmap for Section 148A The landscape of income[…]

Strengthening Tax Compliance: Key Amendments to Prosecution Provisions in the Income Tax Act, 2025 Introduction[…]

Navigating Income Tax and GST on Social Media Income in India: A Complete Guide Social[…]

AO Cannot Adopt Different Valuation Methods for Capital Gains and Business Income: ITAT Delhi Ruling[…]

No More Interest Deduction on Mutual Funds and Dividends: What Budget 2026 Means for Investors[…]

Income Tax Rebate under Section 87A: Zero Tax up to Rs 12 Lakh in FY[…]

Union Budget 2026: Key Direct Tax Reforms and Compliance Simplifications The Union Budget 2026 introduces[…]
Income Tax for Salaried Individuals Earning from Stock Market: A Complete Guide Salaried individuals increasingly[…]

TDS Compliance for Non-Residents Under Section 195 of the Income Tax Act Section 195 of[…]

Section 54 Deduction Allowed Even If Original Return Was Not Filed: ITAT Mumbai Ruling Understanding[…]

Wrong Valuation Report Leads to Capital Gains Addition: Lessons from the Tribunal In a significant[…]