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1. Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding...

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

3. Residence in India - Section 6 of the Income-tax Act, 1961 as amended

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

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

6. THE TAXATION LAWS (AMENDMENT) BILL, 2016 - Further to amend Income Tax Act, 1961 and Custom Tariff

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

8. Rates of Income Tax, TDS, TCS, and Depreciation etc. as amended.

9. Income received from sale of software licenses - Royalty - the amended definition of Royalty under the domestic law even if amended with retrospective effect cannot be...

10. Incomes not included in total income [Clause (23D) to Clause (50)] - Various clauses amended - Section 10 of the Income-tax Act, 1961

11. Incomes not included in total income - Clause (23C) of Section 10 amended - Section 10(17A) to 10(23C) of the Income-tax Act, 1961

12. This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

13. TP Adjustment - MAP Settlement - the provisions of the amended Rule 44G(5) stipulate that there shall not be a decrease in the income or increase in the loss of an...

14. Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT

15. Notification No. 07/2019 - IGST(Rate) amended, by amending the entry related to cement.