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1. Clubbing of minor's Income to parents income - If this income were to be taxed only after the 2nd respondent attains majority, the financial burden on the 2nd petitioner...

2. Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

3. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

4. Form of application for obtaining an advance ruling - Rule 44E of the Income-tax Rules, 1962 - CBDT amends the rule.

5. Amendment in Rule 17C of Income Tax Rules, 1962 - Notification

6. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

7. Income –tax (25th Amendment) Rules, 2017 - Amends Rule 127

8. Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification

9. Disallowing credit for tax deducted at source - section 199 read with Rule 37BA(2) - Merely because the assessee’s wife did not furnish declaration to the bank in terms...

10. TDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) provides that where tax has been deducted at source and paid to Central Government and income is...

11. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

12. Forms or modes of investment or deposits by a charitable or religious trust or institution - Rule 17C of the Income-tax Rules, 1962 as amended

13. Entitlement of members and Chairman of the National Committee - Rule 11N of the Income Tax Rules, 1962 as amended.

14. Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

15. Procedure for registration and submission of Statement of Reportable Account as per section 285BA of Income-tax Act, 1961 read with Rule 114G of Income-tax Rules, 1962 -...