Income Tax
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Books Of Accounts Maintenance Requirement: Rules, Example &ITR Filing Deadline Miss Refund Delay: AY 2026-27 Rules, ExampleMissed ITR Filing: Notices, Consequences and the Correct ResponseOnline Business E-commerce ITR Filing: Formula, Worked Example &Reassessment Notice Section 151 ITR: AY 2026-27 Rules, Example &Three-way Match TDS Books Challan: AY 2026-27 Rules & ExampleUpdated Return ITR-U: Section 139(8A) AY 2026-27 GuideWhich ITR Form Applies to You?'Tax Year' Replaces Previous Year & Assessment Year: What It Means5-Year Tax-Saving Fixed Deposit: Section 80C Benefit & Interest Taxation80TTA vs 80TTB in 2026: Section 153 Deposit-Interest RuleAadhaar Biometric Lock: A Simple Safety Step Many IgnoreAd Hoc Expense Disallowance Without Rejecting Books: Evidence-First Defence Against Percentage CutsAdditional NPS Deduction: ₹50,000 Limit and NPS VatsalyaAdvance Money Forfeited on a Failed Property Sale: Section 56(2)(ix)Advance Received and Refunded Through Banking Channels: Section 68 Transaction-Cycle FileAdvance Rent Received: Tax Treatment & Timing ExplainedAdvance Tax for Freelancers and Consultants: Quarterly Payment CalendarAdvance Tax for Salaried Employees with Other IncomeAdvance Tax for Self-Employed: Instalments, Threshold and InterestAdvance Tax Forecasting Model for ConsultantsAdvance Tax Shortfall Discovered While Filing ITR: Interest and Next StepsAdvance Tax Under Income-tax Act 2025 for Side IncomeAdvance Tax: Avoid Interest SurprisesAgricultural Income and Tax Rate Impact: Partial Integration ExplainedAgricultural Income Rate Integration Under Income-tax Act 2025: Rules, Limits and Worked ExamplesAgricultural Income Tax Rules in India: What's Exempt, What's NotAIS High-Value Transaction Mismatch: Response ChecklistAIS High-Value Transaction Response Evidence FileAIS Mismatch in 2026: What to Do When Income or TDS Is WrongAIS Mismatch: How to Fix Wrong Tax Information Before It Becomes a NoticeAIS vs Books for Freelancers and ConsultantsAIS vs Form 26AS: What's the Difference?AIS/TIS Mismatch: Fix Wrong Tax DataAMT for LLPs Under Income-tax Act 2025Angel Tax - Section 56(2)(viib): How Startup Share Premium Was TaxedAnnual Information Statement Reconciliation Under New ActAnnual Salary Tax Calculation: Complete Worked ExampleAppeal Readiness: What to Save Before Challenging a Tax OrderAre Credit Card Rewards & Cashback Taxable in India?Authenticate Income Tax Notice: DIN, Portal Check and Scam PreventionAuthenticate Income Tax Notice: Fake Email vs Real ITD CommunicationBad Debt Deduction: Write-Off, Income Recognition and RecoveryBad-Debt Write-Off Despite Possible Future Recovery: Tax Deduction and Later-Recovery ControlBank Mitra / Business Correspondent Cash Deposits: Proving Pass-Through Client Money Under Section 69ABasic Salary vs Gross Salary: Tax and Benefit DifferenceBelated ITR AY 2026-27 Last Date: Rules, Fee and Loss ImpactBelated Return vs Revised Return vs ITR-U: Which One Fixes Which Problem?Belated vs Revised vs Updated Return: Decision Guide With ExamplesBelated, Revised & Updated ITR (ITR-U)Block of Assets Depreciation: WDV, Additions and SaleBogus Purchases Where Sales Are Accepted: Purchase Evidence and Profit-Element Estimation FileBona Fide Section 80P Claim Disallowed: Defending a Section 270A Penalty Separately From QuantumBooks of Account for Small Businesses: What to Keep for Tax ReadinessBorrowed Satisfaction in Reassessment: Testing Whether the AO Actually Applied an Independent MindBought Digital Gold on a Payments App? Here Is How Selling It Is TaxedBroker P&L vs AIS Mismatch: Capital Gains Working FileBrokerage Paid Around or After a Property/Share Sale: When Is It Transfer Expenditure for Capital Gains?Builder Statement and Alleged On-Money: Project-Level Corroboration Before AdditionBusiness Expense Evidence for FreelancersBusiness Income Tax Calculator India 2026: Profit-to-Tax WorkflowBusiness Loss Carry Forward Under Old Act vs New ActBusiness Loss Carry-Forward: Eight-Year Rule and Timely ITRCan You Claim a Missed Deduction After Filing ITR? Revised Return RulesCan You Claim Both HRA and Home Loan Interest Deduction?Can You Claim Multiple Tax Deductions Together?Capital Gains and ITR-4 Eligibility AY 2026-27Capital Gains Exemption Clauses Under Income-tax Act 2025Capital Gains Exemption Clauses Under New Act ComparedCapital Gains Exemption Planning Before Buying New HouseCapital Gains Holding Period: 12-Month vs 24-Month RulesCapital Gains Indexation Working File for Property SalesCapital Gains Mismatch Between Broker Statement and AIS: Which Figure Should You File?Capital Gains on Shares and Mutual Funds: Rates, Records and ChecklistCapital Gains Statement from Mutual Funds: ITR Evidence ChecklistCapital Gains Tax in India: STCG, LTCG & Indexation RulesCapital Gains Tax on Inherited Property SaleCapital Gains Tax on Jointly Owned PropertyCapital Gains Tax on Sale of Vacant Land or Plot: Complete GuideCapital Gains Tax Under the Income-tax Act 2025: What Changed, What Didn'tCapital Loss Carry-Forward After Late ITR: What Is Lost?Capital Loss Harvesting: Smart Planning or Tax Mistake?Capital Loss Set-Off: STCL vs LTCL Matrix for 2026Capital vs Revenue Expenditure: Deduction or Depreciation?Capital vs Revenue Expense: Small Business Tax ExamplesCash Deposit Before Registered Property Sale: When the Department Alleges On-MoneyCash Deposits Under Section 69A: Withdrawals, Rotation and Day-by-Day Cash-Flow ReconciliationCash Expense Disallowance: ₹10,000 and ₹35,000 LimitsCash Sales Already Recorded as Turnover: Avoiding Double Addition Under Section 68Cash Transaction Limits and Evidence: Tax Red-Flag Control ChecklistCash Transaction Limits for Businesses: Tax Red Flags to AvoidCash Transaction Limits: Sections 269SS, 269T & 269STCash Transaction Red Flags: Large Deposits, Loans, Gifts and Business ReceiptsCashless or Reimbursement: Know the DifferenceChallan Correction Request: Wrong Assessment Year, Minor Head or AmountChapter I - Preliminary, Definitions & RulesChapter II — Basis of ChargeChapter III - Exempt IncomeChapter IV - Computation of Total IncomeChapter IX - Rebates and ReliefsChapter V - Clubbing of IncomeChapter VI - Aggregation of IncomeChapter VII - Set Off and Carry Forward of LossesChapter VIII - Deductions from Gross Total IncomeChapter X - Special Provisions Relating to Avoidance of TaxChapter XI - General Anti-Avoidance RuleChapter XII - Mode of Payment in Certain CasesChapter XIII - Determination of Tax in Special CasesChapter XIV - Tax AdministrationChapter XIX - Collection and Recovery of TaxChapter XV - Return of IncomeChapter XVI - Procedure for AssessmentChapter XVII - Special Provisions Relating to Certain PersonsChapter XVIII - Appeals, Revisions and Alternate Dispute ResolutionsChapter XX - RefundsChapter XXI - PenaltiesChapter XXII - Offences and ProsecutionChapter XXIII - MiscellaneousCharitable Trusts Become 'RNPOs': New Registration Rules Under Income-tax Act 2025Children's Education & Hostel Allowance: Tax Exemption RulesCIT(A) Enhancement: When a New Source of Income Goes Beyond the Assessment Subject MatterClient Code Modification and Section 68: Broker Evidence, Trade Trail and Beneficial OwnershipClubbing of Income: Family Tax RulesClubbing of Income: Spouse, Minor Child and Asset TransfersClubbing of Income: Spouse, Minor Child and Family TransfersCombined Tax-Deduction Calculator for FY 2026-27Commission Income Tax Treatment and TDS FY 2026-27Commission TDS: 2% Rate, ₹20,000 Threshold and Gross Reporting
AY/TY transition and source-date gate
Income-tax content now needs an explicit period gate. Do not mix an Assessment Year 2026-27 return/compliance question under the Income-tax Act, 1961 with provisions intended for the Income-tax Act, 2025 / Tax Year 2026-27 regime without checking the statutory transition and current Department utility/guidance.
- Label AY/FY or Tax Year on every rate, threshold, form and due-date statement.
- Use the current Income Tax Department utility/validation rules for filing mechanics, not an older article screenshot.
- Where old/new section numbers differ, show the mapping rather than silently substituting one Act for the other.
- For case law, identify which Act/provision/year the decision interprets before applying it to the new regime.
Primary source starting point: Income Tax Department e-Filing portal.
About this topic
This topic covers the Income-tax Act — return filing, deductions and exemptions, assessment and reassessment procedure, TDS/TCS, appeals, and the transition questions arising from the Income-tax Act, 2025 replacing the 1961 Act.
Disclaimer: These are index/navigation pages linking to Finin2min's own guides on this topic; they are not themselves legal, tax or financial advice, and the linked guides should be checked against the current official source before reliance. Reviewed by Finin2min Editorial Desk · Last reviewed 3 September 2026.