TMI Short Notes

TMI Short Notes on various issues

251. A Comparative Analysis of Perquisite Provisions: Income Tax Bill, 2025 vs Income Tax Act, 1961

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252. A Comparative Analysis of Salary Definition: Income Tax Bill, 2025 vs. Income-tax Act, 1961

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253. Analysis of Changes in Deductions from Salaries: Comparing Clause 19 of Income Tax Bill, 2025 with existing sections 16 and 10 of the Income Tax Act, 1961.

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254. Judicial Recall and Tax Implications in Trust Settlements: Using AI-generated citations without proper verification

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255. Analysis of Salary Taxation: Section 15 of Income Tax Act 1961 vs Clause 15 of Income Tax Bill 2025

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256. Provisions Relating to Expenditure Disallowance for Non-Taxable Income: comparing Clause 14 of Income Tax Bill, 2025, with Section 14A of Income-tax Act, 1961

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257. A Comprehensive Analysis of Tax Provisions for Political Parties and Electoral Trusts: From Income Tax Act, 1961 to Income Tax Bill, 2025

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258. Capital assets or stock in trade: Analysis of Section 9B of Income-tax Act, 1961 and Clause 8 of Income Tax Bill, 2025

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259. Analysis of Deemed Accrual of Income in India: A Comprehensive Review of Clause 9 of Income Tax Bill, 2025

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260. Income Deemed to Accrue or Arise in India: A Comparative Analysis of Current and Proposed Provisions

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261. Evolution of Deemed Income Provisions: A Comparative Analysis of Income Tax Bill 2025 and Income-tax Act 1961

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262. A Comparative Analysis of Residential Status Provisions: Income Tax Bill 2025 vs Income-tax Act 1961

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263. Apportionment of Income Between Spouses Under Portuguese Civil Code: A Comparative Analysis of Income Tax Provisions

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264. A Comparative Analysis of Scope of Total Income: Section 5 of Income-tax Act, 1961 and Clause 5 of Income Tax Bill, 2025

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265. Regulatory Framework for Commercial Activities by Non-Profit Organizations: A Comparative Analysis of Income Tax Bill, 2025 and Income-tax Act, 1961

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266. Corporate Mergers and Tax Assessment: Navigating Legal Entity Changes and rectification u/s 292B

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267. Reconciling Procedural Timelines with Limitation Periods in Income Tax Reassessments

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268. Effective Date of Amendment in GST: Analyzing the Conflict Between Circular No. 247/04/2025 and Notification No. 03/2023

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269. Rates of income-tax in respect of income liable to tax for the assessment year 2025-26.

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270. Tax rates under Part I of the First Schedule applicable for the assessment year 2025-26

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271. Co-operative Societies - Tax Rates For the assessment year 2025-26

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272. Firms - Tax Rates For the assessment year 2025-26

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273. Local authorities - Tax Rates For the assessment year 2025-26

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274. Companies - Tax Rates For the assessment year 2025-26

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275. Rates for deduction of income-tax at source during the financial year (FY) 2025-26 from certain incomes other than "Salaries".

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276. Rates for deduction of income-tax at source from "Salaries", computation of "advance tax" and charging of income-tax in special cases during the FY 2025-26 (Assessment Year 2026-27)

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277. Individual, HUF, association of persons, body of individuals, artificial juridical person. - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).

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278. Co-operative Societies - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).

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279. Firms - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).

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280. Local authorities - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).

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281. Companies - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).

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282. Rebate under section 87A

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283. Incentives to International Financial Services Centre

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284. Extension of sunset dates for several tax concessions pertaining to IFSC

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285. Exemption on life insurance policy from IFSC Insurance offices

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286. Exemption to capital gains and dividend for ship leasing units in IFSC

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287. Rationalisation of definition of 'dividend' for treasury centres in IFSC

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288. Simplified regime for fund managers based in IFSC

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289. Amendment of Section 10 related to Exempt income of Non-Residents

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290. Inclusion of retail schemes and Exchange Traded Funds (ETFs) in the existing relocation regime of funds of IFSCA

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291. Extension of date of making investment by Sovereign Wealth Funds, Pension Funds & others and rationalisation of tax exemptions

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292. Scheme of presumptive taxation extended for non-resident providing services for electronics manufacturing facility

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293. Extension of benefits of tonnage tax scheme to inland vessels

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294. Simplification of tax provisions for charitable trusts/institutions

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295. Rationalisation of ‘specified violation’ for cancellation of registration of trusts or institutions

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296. Period of registration of smaller trusts or institutions

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297. Rationalisation of persons specified under sub-section (3) of section 13 for trusts or institutions

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298. Rationalisation in taxation of Business trusts

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299. Harmonisation of Significant Economic Presence applicability with Business Connection

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300. Bringing clarity in income on redemption of Unit Linked Insurance Policy

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