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Share buyback taxation changed materially from 1 April 2026. Compare the old deemed-dividend plus capital-loss regime with section 69 capital-gains treatment under the Income-tax Act, 2025, including the promoter rule and transition issues.

A practical AY 2026-27 guide to Form 3CD Clause 26: Section 43B opening liabilities, current-year payments, due-date tests, MSME treatment and reconciliation controls.

NRI gift tax India 2026: a practical guide to the Income-tax Act, 2025, relative exemptions, FEMA, NRO/LRS, property gifts, securities and cross-border compliance.

MAT changed materially from 1 April 2026: the rate falls from 15% to 14% for companies in the old regime, fresh MAT credit ends, and legacy credit gets a new transition framework. See section 115JB vs section 206 with examples.

NCLAT’s 29 July 2026 ruling in South Indian Bank v. Brijesh Singh Bhadauriya explains why a TReDS reverse-factoring claim was treated as operational debt rather than financial debt under the IBC—and what banks, MSMEs, corporates and resolution professionals should do differently.

A practical 2026 guide for NRIs and overseas Indians on residential status, Indian income, property, capital gains, DTAA relief, TDS and return-to-India planning under the Income-tax Act, 2025.

Can old business, capital and house-property losses still be used after the 2025 Act takes over? Section 536 preserves valid losses, while section 121 keeps timely-filing conditions. See the transition, original carry-forward clock and a worked example.

From 1 April 2026, sections 44AD, 44ADA and 44AE move into one consolidated section 58. See what changed, what stayed the same, thresholds, transition rules and a worked example.

How section 263 of the Income-tax Act, 2025 replaces and consolidates section 139 return filing—from original, belated and revised returns to ITR-U—plus the AY 2026-27 transition rule.

What happens when a Section 54 capital-gains exemption was claimed under the Income-tax Act, 1961 but the replacement house is sold after 1 April 2026? This guide explains Section 82 of the 2025 Act, section 536(2)(h), clawback, CGAS and transition examples.

The Income-tax Act, 2025 keeps the familiar appeal hierarchy but renumbers and consolidates the framework. See sections 356–368, section 536 transition rules, what changed and what did not.

Sections 279–286 replace the old reassessment framework for Tax Year 2026-27 onward. See how section 281 changes the pre-notice procedure, exceptions and transition from sections 147–151 of the 1961 Act.

The Income-tax Act, 2025 consolidates old TDS sections 192–194T into sections 392–393. See what changed, what stayed the same, and how the 1 April 2026 transition affects reporting.

Clause 34 of tax audit report for AY 2026-27 covers TDS/TCS applicability, statements and interest. Practical reconciliation checklist before filing Form 3CD.

How section 247 and section 261 of the Income-tax Act, 2025 expressly bring email, cloud servers, social media and online financial accounts into the digital search framework—and what was already possible under section 132 of the 1961 Act.

From 1 April 2026, the Income-tax Act, 2025 replaces the old Previous Year/Assessment Year terminology with “Tax Year”. Here is what changed, what did not, and how the transition works.

Clause 31 of tax audit report for AY 2026-27: Sections 269SS, 269ST and 269T thresholds, cash/non-account-payee reporting, penalties and a practical Form 3CD reconciliation checklist.

Clause 22 of Form 3CD for AY 2026-27 explained: MSME reporting, Section 43B(h), 15/45-day payment rules, invoice-level reconciliation and audit checklist.

Avoid common Form 3CD errors for AY 2026-27 with nine pre-filing reconciliations covering turnover, MSME, section 43B, TDS/TCS, losses, GST Clause 44 and ITR consistency.

Section 44AD, Section 44ADA and Section 44AB use different thresholds. Here is when presumptive taxation applies for AY 2026-27, when lower profits trigger tax audit, and how the ₹3 crore, ₹75 lakh and ₹10 crore limits differ.