Income Tax Forms 2026 Crosswalk: What Replaced 10F, 15G/15H, 24Q, 26Q, 26QB–26QE, 27Q, 27EQ and 15CA/15CB
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Income Tax & International Tax — Practical Finin2min Guides
Reviewed by Finin2min Editorial Desk · Last reviewed 12 August 2026
Browse 88 practical, indexable Finin2min guides for income tax & international tax, with current-status controls, workflows, evidence checklists, FAQs and official-source references.
Companies & Corporate Law (27)Customs & DGFT (18)GST & Indirect Tax (34)IBC & Insolvency (2)Income Tax & International Tax (88)RBI & FEMA (13)SEBI & Securities (18)
TDS/TCS Quarterly Returns 2026-27: Forms 138, 140, 142, 143 & 144 — Who Files and Due Dates
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Form 121 Replaces Form 15G/15H: Who Can Give the No-TDS Declaration in Tax Year 2026-27?
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Form 41 vs Form 10F: DTAA Documentation for Non-Residents After 1 April 2026
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Form 44 & Form 45 vs Form 67: Foreign Tax Credit Transition Guide After 1 April 2026
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Form 39 vs Form 10E: Salary Arrears Relief After 1 April 2026 — Which Form Applies?
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Form 40 vs Form 10-EE: Foreign Retirement Account Relief Under the 2026 Rules
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Forms 46 and 47: Multiple-Year Arm’s-Length Price Option and Accountant Certificate — 2026 Workflow
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Form 49 Safe-Harbour Option: Transfer Pricing Election, Evidence and Exit Controls for 2026
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Form 54 APA Renewal: How to Renew an Advance Pricing Agreement and Evaluate Rollback
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Form 55 MAP Application: When a Resident Taxpayer Should Use Mutual Agreement Procedure
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Master File and CbCR Under the 2026 Rules: Forms 56–60 Decision Map for International Groups
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ITR-BN Block Assessment Return: Search and Requisition Cases Under the Income-tax Act, 2025
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ITR-A After Business Reorganisation: Return Modification and Assessment Reconciliation Under the 2026 Rules
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Foreign Asset Information in AIS: How to Reconcile CRS/FATCA Data Before Filing an Indian Return
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ITR-5 AY 2026-27 for Firms, LLPs, AOPs and BOIs: Eligibility, Utility and Due-Date Controls
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ITR-7 AY 2026-27: Trust, Political Party and Specified Institution Filing Checklist
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Form 50 APA Pre-Filing Consultation: What to Prepare Before an Advance Pricing Agreement Application
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Form 51 APA Application: Transaction Scope, Critical Assumptions, Fees and Rollback Control File
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Form 52 APA Annual Compliance Report: How to Prove You Actually Complied With the APA
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ITR-4 AY 2026-27 With Form 10-IEA: Old-Regime Election for Business and Presumptive-Income Taxpayers
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Form 35 Income-Tax Appeal: The 30-Day Service-Date Clock, Grounds, Statement of Facts and Appeal Fee
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Income-Tax Integrated Payment Module 2026: Choosing the 1961 Act vs the 2025 Act Without Misposting Tax
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Reassessment for Change of Opinion: How to Rebuild the Original Scrutiny Record Before Challenging Section 148
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Borrowed Satisfaction in Reassessment: Testing Whether the AO Actually Applied an Independent Mind
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Unsigned or Unauthenticated Reassessment Reasons: DIN, Digital Signature and Notice-Authentication Checklist
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Section 149 Reassessment Limitation: Three-Year and ₹50-Lakh Threshold Working for Old-Law Proceedings
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Section 143(2) After a Reassessment Return: Notice-Service and Assessment-Validity Control File
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JAO vs Faceless Reassessment Authority: Jurisdiction Challenge Checklist Without Overstating Pending Case Law
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When the Original Reopening Reason Fails: Can the AO Sustain Additions on New Issues?
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Repeated Reassessment Attempts: Auditing a Second or Third Reopening of the Same Taxpayer and Issue
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Reassessment of a Non-Existent Entity After LLP Conversion, Amalgamation or Dissolution
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Fraudulent PAN or Identity Misuse in Reassessment: Taxpayer Evidence and Cyber-Fraud Response Pack
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Two-Day or Unreasonably Short Income-Tax Response Time: Building a Natural-Justice Prejudice Record
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Section 153C: Proving the Nexus Between Seized Material and the ‘Other Person’
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Section 153C Ten-Year Block: Assessment-Year Mapping and Limitation Control
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For the ‘Other Person’, What Date Starts the Section 153C Clock? Handover-Date Evidence File
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Section 153D Approval: Challenging Mechanical or Template Approval Without Ignoring the Full Record
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Common Section 153D Approval for Multiple Assessees or Years: Case-Specific Review Matrix
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Section 263: Adequate Enquiry vs Inadequate Enquiry — Reconstructing What the AO Actually Examined
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Section 263 Where the AO Already Examined Bad Debts, Buy-Back Tax or Another Disputed Issue
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Section 263 When the Same Issue Is Pending Before CIT(A): Merger and Jurisdiction Control
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Cryptic Assessment Order and Section 263: Why a Short Order Is Not the Same as No Enquiry
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Section 263 and the Wrong Disallowance Provision: Revision Based on Changing the Legal Route
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CIT(A) Enhancement: When a New Source of Income Goes Beyond the Assessment Subject Matter
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Condonation of a Short Delay in Income-Tax Appeal: Evidence Pack for a Merits-First Request
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Income-Tax Appeal Dismissed for Non-Prosecution: Restoration and Hearing-Control Checklist
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Section 119(2)(b) Delayed Refund or Loss Claim: Genuine Hardship and Documentary Chronology
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Form 10B Filed Late: Condonation and Section 11 Exemption Evidence for Charitable Trusts
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Revised Form 10B After a Genuine Error: Audit-Report Correction and Assessment Reconciliation
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Section 12AB Renewal With Incidental Rental Income: Activity, Object and Application-of-Income File
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Section 13 Violations vs Section 12A/12AB Registration: Registration-Stage and Assessment-Stage Controls
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Section 80G Rejection Despite Filed Documents: Submission Index, Portal Proof and Speaking-Order Checklist
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Section 80GGC Political Donation Claim: Donor Due Diligence, Banking Trail and Penalty Exposure
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Section 80P(2)(d) on Bank Interest: Co-operative Society Counterparty and Income-Character Checklist
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Bona Fide Section 80P Claim Disallowed: Defending a Section 270A Penalty Separately From Quantum
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Section 68 Unsecured Loan: Identity, Creditworthiness and Genuineness Evidence Stack
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Repaid Unsecured Loans Under Section 68: Why Repayment Helps but Does Not Replace Source Evidence
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Advance Received and Refunded Through Banking Channels: Section 68 Transaction-Cycle File
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Cash Sales Already Recorded as Turnover: Avoiding Double Addition Under Section 68
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Client Code Modification and Section 68: Broker Evidence, Trade Trail and Beneficial Ownership
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Penny-Stock LTCG: Linking Evidence vs Generic Investigation Material
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Penny-Stock Reassessment: Tangible Material, Taxpayer Link and Merits Are Three Separate Tests
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Bogus Purchases Where Sales Are Accepted: Purchase Evidence and Profit-Element Estimation File
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Cash Deposits Under Section 69A: Withdrawals, Rotation and Day-by-Day Cash-Flow Reconciliation
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Bank Mitra / Business Correspondent Cash Deposits: Proving Pass-Through Client Money Under Section 69A
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Liquor or Cash-Heavy Retail Receipts Under Section 69A: Books, Excise/GST and Deposit Reconciliation
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Demonetisation / SBN Cash Deposits: Historical Litigation File Using Cash Book and Business Records
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Third-Party Statements, WhatsApp Chats and Excel Sheets: Corroboration and Cross-Examination in Tax Additions
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Loose Diary Entries in Search Assessments: Ownership, Context and Corroboration Checklist
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Builder Statement and Alleged On-Money: Project-Level Corroboration Before Addition
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Section 69B Jewellery in a Family Locker: Ownership, Source and Family Evidence File
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Cash Deposit Before Registered Property Sale: When the Department Alleges On-Money
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Brokerage Paid Around or After a Property/Share Sale: When Is It Transfer Expenditure for Capital Gains?
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Joint Development Agreement: When Untransferred Land Should Not Be Taxed as Already Transferred
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Bad-Debt Write-Off Despite Possible Future Recovery: Tax Deduction and Later-Recovery Control
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Ad Hoc Expense Disallowance Without Rejecting Books: Evidence-First Defence Against Percentage Cuts
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Section 40(a)(ia) When Interest Is Capitalised as WIP: TDS Default vs P&L Disallowance
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Section 14A Without Exempt Income: Investment, Borrowing and Return-Disclosure Checklist
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TDS Deducted Under the ‘Wrong’ Section: Does a Classification Dispute Automatically Trigger Section 40(a)(ia)?
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Section 144C Draft Assessment Order: DRP Eligibility and the ‘No Final Order First’ Control
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Sections 271D and 271E: Cash Loan/Deposit Penalties, Reasonable Cause and Transaction Classification
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Section 270A Notice Must Specify the Exact Charge: Under-Reporting vs Misreporting Defence
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Section 271AAC After Deletion of Section 69A Addition: Foundational-Quantum and Penalty Linkage
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Section 276C Prosecution After Quantum or Penalty Relief: The Prosecution File Must Track the Tax Case
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Duplicate ICDS Adjustment in CPC Processing: Section 143(1) Rectification and Double-Disallowance Checklist
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Debenture Redemption Reserve and Section 115JB: Book-Profit Classification File
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Parent-Company Subvention to Support a Loss-Making Subsidiary: Capital vs Revenue Receipt Evidence
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