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TMI Short Notes
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TMI Short Notes on various issues

 

  1. Apportionment of Income Between Spouses Under Portuguese Civil Code: A Comparative Analysis of Income Tax Provisions
  2. A Comparative Analysis of Scope of Total Income: Section 5 of Income-tax Act, 1961 and Clause 5 of Income Tax Bill, 2025
  3. Regulatory Framework for Commercial Activities by Non-Profit Organizations: A Comparative Analysis of Income Tax Bill, 2025 and Income-tax Act, 1961
  4. Corporate Mergers and Tax Assessment: Navigating Legal Entity Changes and rectification u/s 292B
  5. Reconciling Procedural Timelines with Limitation Periods in Income Tax Reassessments
  6. Effective Date of Amendment in GST: Analyzing the Conflict Between Circular No. 247/04/2025 and Notification No. 03/2023
  7. Rates of income-tax in respect of income liable to tax for the assessment year 2025-26.
  8. Tax rates under Part I of the First Schedule applicable for the assessment year 2025-26
  9. Co-operative Societies - Tax Rates For the assessment year 2025-26
  10. Firms - Tax Rates For the assessment year 2025-26
  11. Local authorities - Tax Rates For the assessment year 2025-26
  12. Companies - Tax Rates For the assessment year 2025-26
  13. Rates for deduction of income-tax at source during the financial year (FY) 2025-26 from certain incomes other than "Salaries".
  14. 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)
  15. Individual, HUF, association of persons, body of individuals, artificial juridical person. - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).
  16. Co-operative Societies - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).
  17. Firms - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).
  18. Local authorities - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).
  19. Companies - Rate of TDS during the FY 2025-26 (Assessment Year 2026-27).
  20. Rebate under section 87A
  21. Incentives to International Financial Services Centre
  22. Extension of sunset dates for several tax concessions pertaining to IFSC
  23. Exemption on life insurance policy from IFSC Insurance offices
  24. Exemption to capital gains and dividend for ship leasing units in IFSC
  25. Rationalisation of definition of 'dividend' for treasury centres in IFSC
  26. Simplified regime for fund managers based in IFSC
  27. Amendment of Section 10 related to Exempt income of Non-Residents
  28. Inclusion of retail schemes and Exchange Traded Funds (ETFs) in the existing relocation regime of funds of IFSCA
  29. Extension of date of making investment by Sovereign Wealth Funds, Pension Funds & others and rationalisation of tax exemptions
  30. Scheme of presumptive taxation extended for non-resident providing services for electronics manufacturing facility
  31. Extension of benefits of tonnage tax scheme to inland vessels
  32. Simplification of tax provisions for charitable trusts/institutions
  33. Rationalisation of ‘specified violation’ for cancellation of registration of trusts or institutions
  34. Period of registration of smaller trusts or institutions
  35. Rationalisation of persons specified under sub-section (3) of section 13 for trusts or institutions
  36. Rationalisation in taxation of Business trusts
  37. Harmonisation of Significant Economic Presence applicability with Business Connection
  38. Bringing clarity in income on redemption of Unit Linked Insurance Policy
  39. Amendment of Definition of ‘Capital Asset’
  40. Extension of timeline for tax benefits to start-ups
  41. Rationalisation of taxation of capital gains on transfer of capital assets by non-residents
  42. Rationalization of tax deducted at source (TDS) rates
  43. TDS rate reduction for section 194LBC
  44. TDS threshold rationalization TDS provisions have various thresholds of amount of payment or amount of income, beyond which tax is required be deducted. It is proposed to rationalize these thresholds as below
  45. Section 193 – Interest on securities
  46. Section 194 – Dividends
  47. Section 194A – Interest other than interest on securities
  48. Section 194B - Winnings from lottery or crossword puzzle
  49. Section 194BB - Winnings from horse race
  50. Section 194D – Insurance commission

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