Tax Rates For Residents
Tax Rates For Non-residents
Tax Holiday To Foreign Companies On Any Income Arising In India By Way Of Procuring Data Centre Services From A Specified Data Centre
Exemption To A Foreign Company On Income Arising On Account Of Providing Capital Goods, Equipment Or Tooling To A Contract Manufacturer For Production Of Electronic Goods
Exemption To A Non-resident Individual On Income For Rendering Services In India Under A Notified Scheme
Option To File Modified Return Pursuant To Advance Pricing Agreement Available To Associated Enterprise
Manner Of Computation Of Time Limit For Passing Order By Transfer Pricing Officer
Amendments In Safe Harbour Rules
Transaction Of Buyback Of Shares To Be Subject To Capital Gains
Revision In The Due Date Of Filing Tax Return
Extension Of The Period Of Filing Revised Tax Return
Extension Of The Scope Of Updated Return
Clarification On The Time Limit For Completion Of An Assessment After DRP Directions
Assessments Not To Be Invalidated Due To Defect In Or Omission Of DIN
New Scheme For Rule-based Issuance Of Certificate For Determination Of Tax For Small Taxpayers
Clarification Regarding Jurisdiction To Issue Notice For Income Escaping Assessment
TDS Exemption To Individual In Respect Of Interest On The Motor Accident Compensation
Rationalisation Of Rates Of TCS
Relaxation From Obtaining TAN To A Resident Individual Or HUF For Deduction Of TDS On Payment To Non-resident Seller Of Immovable Property
Supply Of Manpower Services To Be Subject To TDS Rates Applicable On Payments To Contractors
Minimum Alternate Tax (MAT) Credit To Be Discontinued And Reduction In Rate
MAT Not To Apply To All Non-residents Which Are Subject To Presumptive Taxation
Deduction For Employee Contribution Towards Welfare Funds To Be Available If Deposited By The Due Date Of Filing Return
Non Deduction To Be Allowed Against Dividend Income And Mutual Funds
Repeal And Savings Of Proceedings Under The IT Act 1961
Penalty For Underreporting Or Misreporting Of Income To Be Levied Within Assessment Order
Scope Of Immunity From Penalty For Under Reporting Of Income To Cover Cases Of Misreporting Of Income As Well
Rationalisation Of Tax Rate On Incomes In The Nature Of Unexplained Credits, Etc. And Penalty Thereon
Rationalisation Of Penalties Into Fee
Rationalisation Of Prosecution Proceedings
The Foreign Assets Of Small Taxpayers Disclosure Scheme, 2026
Relaxation From Prosecution Under Black Money Law For Non-disclosure Of Small Foreign Assets Other Than Immovable Property
Amendment In The Place Of Supply Provisions For Intermediary Services
Valuation Of Supply In Case Of Post-Sale Discounts
National Appellate Authority For Advance Ruling (NAAAR)
Extension Of The Validity Of Advance Rulings
Notification Of The Baggage Rules, 2026
Consolidation/Simplification Of Exemptions/Concessions
Trust Based Facilitation In Imports
The Finance Bill, 2026 Proposes To Implement Following Measures To Support Overall Export Growth And Ease Of Doing Business: Removal Of Value Cap On Commercial Exports Through Courier Mode
Return To Origin (RTO) For Courier Shipments
Returns And Rejects In E-commerce Exports
The Government Has Proposed The Following Reforms To Enhance E-governance And Simplify Regulatory Clearances By Enabling Seamless Electronic Interaction Between Trade And Customs: SWIFT 2.0
Customs Integrated Systems (CIS)
