9911796707
New Income Tax Bill Finance Act, 2025 [+Budget]
Highlights 
April 4, 2025 Case Laws Customs
April 4, 2025 Case Laws Customs
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Customs
April 4, 2025 Case Laws Central Excise
April 4, 2025 Case Laws Indian Laws
April 4, 2025 Case Laws Indian Laws
April 4, 2025 Case Laws Indian Laws
April 4, 2025 Case Laws GST
April 4, 2025 Case Laws GST
April 4, 2025 Case Laws GST
April 4, 2025 Case Laws Indian Laws
April 4, 2025 Case Laws GST
April 4, 2025 Case Laws GST
April 4, 2025 Case Laws GST
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws Income Tax
April 4, 2025 Case Laws GST
April 4, 2025 Case Laws GST
Articles
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Decoding TDS on Rent: Navigating the 2% vs. 5% Rate under Section 194IB for FY 2024-25
April 4, 2025
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From Choice to Compulsion: The New ISD Mandate Under GST Explained
April 4, 2025
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RECENT DEVELOPMENTS IN GST
April 4, 2025
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Things to remember While Filing Company Law Documents!
April 4, 2025
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How Long Does the Online 12A Registration Process Take?
April 4, 2025
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Dedicated Freight Container Corridor Railway Lines (DFCC)
April 4, 2025
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How India Can Become the 3rd Largest Economy of the World: A Critical Analysis
April 4, 2025
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The Business of Perfume in Kanauj: A Critical Insight{Vocal for Local}[One District One Product]
April 4, 2025
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How to Manage Risk in an Export Business?
April 4, 2025
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What is behind India's huge landfills?
April 4, 2025
Short Notes
Prevent tax evasion through the diversion of income to family members "clubbing of income" in Clause 99 of the Income Tax Bill, 2025 vs. Section 64 of the Income Tax Act, 1961
Definitions for "transfer" and "revocable transfer" in Clause 98 of the Income Tax Bill, 2025 Vs. Section 63 of the Income Tax Act, 1961
The chargeability of income in the context of the transfer of assets with Exception in Clause 97 of Income Tax Bill, 2025 vs. section 61 & 62 of Income-tax Act, 1961
Prevention of tax avoidance strategies "transfer of income without a corresponding transfer of the asset" in Clause 96 of the Income Tax Bill, 2025 Vs. Section 60 of the Income-tax Act, 1961
Understanding the Tax Implications on benefits obtained from the remission or cessation of liabilities in Clause 95 of the Income Tax Bill, 2025 Vs. Section 59 of the Income-tax Act, 1961
Disallowing deductions of specific expenses in Clause 94 of Income Tax Bill, 2025 vs. Section 58 of Income Tax Act, 1961
Deductions available under "Income from other sources" in Clause 93 of Income Tax Bill, 2025 VS. Section 56 of Income Tax Act, 1961
Modernizing Tax Treatment of Income from other Sources in Clause 92 vs. Section 56 of the Income-tax Act, 1961
Enhancing Fair Market Valuation in Clause 91 of Income Tax Bill, 2025 vs. Section 55A of Income Tax Act, 1961
Interpretations of key terms related to capital gains "adjusted," "cost of improvement," and "cost of acquisition" in Clause 90 of Income Tax bill 2025 vs. Section 55 of Income Tax Act, 1961
Extension of Time for Reinvesting Capital Gain, original asset is compulsorily acquired, and compensation is delay Clause 89 of the Income Tax Bill, 2025 vs. Section 54H of the Income-tax Act, 1961
Capital gain Tax Relief in relocation of industrial undertakings from urban areas to SEZ area in Clause 88 of Income Tax Bill, 2025 vs. Section 54GA of Income Tax Act, 1961
Capital gain Tax Relief in relocation of industrial undertakings from urban areas to non-urban in Clause 87 of Income Tax Bill, 2025 vs. Section 54G of Income Tax Act, 1961
Encourage investment in residential property by offering tax exemption on capital gains in Clause 86 of the Income Tax Bill, 2025 vs. Section 54F of Income Tax Act, 1961
Treatment of capital gains arising on compulsory acquisition of lands and buildings in Clause 84 of the Income Tax Bill, 2025 vs. Section 54D of the Income Tax Act, 1961
Capital gain Exemption through Investment in the Certain Bonds in Clause 85 of Income Tax Bill, 2025 Vs. Section 54EC of Income Tax Act, 1961
Evaluating the 2025 Finance Bill: Key Changes and Their Impact
Supplementary FAQs for the Finance Bill, 2025: As passed by Lok Sabha
Capital Gains Tax Relief for Agricultural Land: Clause 83 of the Income Tax Bill, 2025 vs. Section 54B of the Income Tax Act, 1961
Capital Gains: Exemption against Residential Property Sales and Reinvestment Incentives in Clause 82 of the Income Tax Bill, 2025 vs. Section 54 of the Income Tax Act, 1961
Capital Gains Taxation: The Role of Advance Payments in Clause 81 of the Income Tax Bill, 2025 vs. Section 51 of the Income-tax Act, 1961
Valuation - transfer of capital assets when the actual consideration is not ascertainable: Clause 80 of the Income Tax Bill, 2025 vs. Section 50D of the Income-tax Act, 1961
Full value of consideration for transfer of share other than quoted share for computation of Capital Gain - Clause 79 of the Income Tax Bill, 2025 vs Section 50CA of the Income-tax Act, 1961
Full value of consideration / Stamp Duty Valuation with Safe Harbor - Computation of Capital Gains: Clause 78 of the Income Tax Bill, 2025 vs. Section 50C of the Income-tax Act, 1961
Notifications
IT
- Notifies that every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024April 3, 2025
IT
- Income-tax (ninth Amendment) Rules, 2025April 3, 2025
Cus (NT)
- Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025April 3, 2025
Cus (NT)
- Corrigendum - Notification No. 18/2025- (N.T.), dated 28th March, 2025April 2, 2025
FTP
- Inclusion of Land Custom Stations Darranga as Food Import Entry Points in List "A" of Appendix-V to Schedule-I (Import Policy), ITC (HS), 2022 in sync with relevant FSSAI NotificationApril 2, 2025
FTP
- Amendment in import policy and policy condition of Roasted Areca Nuts falling under ITC (HS) Code 20081920 of Chapter-20 of ITC (HS), 2022, Schedule-I (Import Policy)April 2, 2025
SEBI
- Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2025April 1, 2025
FTP
- Supply of essential commodities to the Republic of Maldives during 2025-26April 1, 2025
IT
- Exemption from specified income U/s 10(46) of IT Act 1961 - 'Karnataka Urban Water Supply & Drainage Board, Bangalore'March 28, 2025
IT
- Income-tax (Eighth Amendment) Rules, 2025 - Tax Audit Report - Amends 3CD Statement of particulars required to be furnished under Section 44ABMarch 28, 2025
Cus
- Seeks to amend Notification No. 25/2021-Customs, dated the 31st March, 2021 - Amends India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA)March 28, 2025
Cus
- Seeks to amend Notification No. 22/2022-Customs, dated the 30th April, 2022 - Amends first tranche of India UAE CEPAMarch 28, 2025
Cus (NT)
- Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025March 28, 2025
Cus (NT)
- Appointment of Common Adjudicating AuthorityMarch 28, 2025
Cus (NT)
- Postal Imports Regulations, 2025March 28, 2025
Circulars/ Public Notices
Customs
- Applicability of SCOMET on Polyethylene Glycol CAS No. 25322-68-3April 3, 2025
Customs
- Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025April 3, 2025
DGFT
- Amendment in Appendix 4B of Handbook of Procedures, 2023April 3, 2025
FEMA
- Limits for investment in debt and sale of Credit Default Swaps by Foreign Portfolio Investors (FPIs)April 3, 2025
SEBI
- Relaxation of provision of advance fee restrictions in case of Investment Advisers and Research AnalystsApril 2, 2025
SEBI
- Extension of timeline for formulation of implementation standards pertaining to SEBI Circular on “Safer participation of retail investors in Algorithmic trading”April 1, 2025
SEBI
- Clarification on the position of Compliance Officer in terms of regulation 6 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015April 1, 2025
Customs
- Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) -reg.March 29, 2025
SEBI
- Intraday Monitoring of Position Limits for Index DerivativesMarch 28, 2025
SEBI
- Extension of timelines for submission of offsite inspection dataMarch 28, 2025
SEBI
- Extension of timelines for submission of offsite inspection dataMarch 28, 2025
SEBI
- Amendment to Master Circular for Infrastructure Investment Trusts (InvITs) dated May 15, 2024March 28, 2025
SEBI
- Amendment to Master Circular for Real Estate Investment Trusts (REITs) dated May 15, 2024March 28, 2025
SEBI
- Measures to facilitate ease of doing business with respect to framework for assurance or assessment, ESG disclosures for value chain, and introduction of voluntary disclosure on green credits.March 28, 2025
SEBI
- Extension towards Adoption and Implementation of Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs)March 28, 2025
News
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Union Commerce & Industry Minister Shri Piyush Goyal Calls for Investments in Emerging Technologies to Propel 'Viksit Bharat 2047' Vision
April 4, 2025
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Republicans moving ahead with Trump''s 'big' bill of tax breaks and spending cuts amid tariff uproar
April 4, 2025
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India, US want to expedite talks for proposed trade agreement
April 3, 2025
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Farmers demand return of land acquired for SEZ: Bawankule seeks status report
April 3, 2025
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REVISION IN ELIGIBILITY CRITERIA FOR INDUSTRIAL ENTREPRENEURS MEMORANDUM (IEM) ACKNOWLEDGEMENT
April 3, 2025
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Union Commerce and Industry Minister Shri Piyush Goyal to inaugurate Startup Mahakumbh
April 3, 2025
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Make in India and the Capital Goods Revolution
April 3, 2025
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About time states spent 25% of budget towards rural infra: SC
April 2, 2025
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Delhi govt caps expenditure in April to 5% of budget; AAP says gimmick exposed
April 2, 2025
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RSWM Limited Receives Three Prestigious Recognitions at MATEXIL Export Awards 2023-2024
April 2, 2025
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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
April 2, 2025
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End-to-end onboarding assistance will be provided to all Startups to start selling on GeM
April 2, 2025
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India-Australia Economic Cooperation and Trade Agreement Celebrates 3rd Anniversary of Signing
April 2, 2025
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Over 1 Million Resources Hired Through GeM in FY 2024-25
April 2, 2025
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Secretary, Department of Financial Services chairs meeting on revamping of Central KYC Records and KYC related issues
April 2, 2025
Forum - Popular issues
Payment to cine or tv artists. liability under rcm (37)
Charge sheet under section 132. (23)
Section 74 of cgst (20)
Three personal hearings under gst law (18)
Proposed amendment to section 17[5][d] (18)
Rcm on rent (17)
Refund of cess in case of exports on payment of igst (16)
Fraud by a customer to the banker (15)
Can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11) (15)
Itc declined (14)
3b filed nil for sept 17 to dec 17, itc disallowed by officer (13)
Builder charge gst for sale without invoice (13)
Itc credit claime on import of machine (13)
Forum - Recent Replied Issues
Duty drawback on export made to nepal/bhutan ... (3)
Rent a cab in foreign country - rcm implication ... (1)
Options trading in usa from india with usd earned via employment in usa whe ... ... (2)
Itc on rcm to be paid on import of services ... (3)
Ginned cotton - agricultural produce or not. ... (4)
Itc availed in contravention of provision of sec 16(4) ... (3)
Non filing of condonation application (5)
Gst audit for 6 financial years (6)
Procedures to be followed in contract manudacturing export ... (1)
Same invoice series for different billing location under same gst number ... (3)
File spl 02 without drc 03 a . (7)
Eligibility of input tax credit wherein place of supply is outside india ... (5)
Gst - place of business - guest house (9)
Jiva Seva is Shiva Seva:
Service to humanity is Service to God
May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.
- Swami Vivekananda, CW, 5:137
