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Income Tax

Form No. 137 Due Date for August 2026 – TDS/TCS Paid Without Challan - 15 September 2026

By A. S. Darve & Co. 13 Sep 2026 3 min read

Form No. 137 Due Date for August 2026 – TDS/TCS Paid Without Challan Government offices that credit TDS or TCS to the Central Government through book adjustment, without production of a challan,...

#income_tax #deadline #compliance

Income Tax

Form 1 Filing by Stock Exchanges for Client Code Modifications – August 2026 - Due date: 15 September 2026

By A. S. Darve & Co. 13 Sep 2026 3 min read

Form 1 Filing by Stock Exchanges for Client Code Modifications – August 2026 Stock exchanges are required to furnish a monthly statement in Form No. 1 under the Income-tax Rules, 2026, reporting...

#income_tax #deadline #compliance

Income Tax

Upcoming Deadline: Issue of certificate in Form No. 132 for TDS in the month of July, 2026 — Due 14 Sep 2026

By A. S. Darve & Co. 13 Sep 2026 4 min read

FORM NO. 132 TDS CERTIFICATE FOR JULY 2026 – DUE DATE 14 SEPTEMBER 2026 The Income-tax Act, 2025 and Income-tax Rules, 2026 have introduced a new consolidated TDS certificate in Form No. 132. Fo...

#income_tax #deadline #compliance

Income Tax

Upcoming Deadline: Furnishing of declaration in Form No. 10BA (Income-tax Rules, 1962) — Due 31 Aug 2026

By A. S. Darve & Co. 30 Aug 2026 4 min read

Form 10BA for Section 80GG Deduction: Due Date 31 August 2026 Taxpayers claiming deduction under Section 80GG of the Income-tax Act, 1961 for rent paid on residential accommodation must furnish Form N...

#income_tax #deadline #compliance

Income Tax

Key Takeaways: Reopening Beyond Four Years Invalid for Deemed Dividend Assessment

By A. S. Darve & Co. 28 Aug 2026 5 min read

Reopening Beyond Four Years Invalid for Deemed Dividend Assessment The Gujarat High Court has reiterated that an assessment completed after scrutiny cannot ordinarily be reopened after four years unle...

#income tax #case law

Income Tax

Key Takeaways: Form 3CL Applications Cannot Be Rejected as Delayed Where Form 3CLA Was Filed Within Due Date

By A. S. Darve & Co. 27 Aug 2026 5 min read

Form 3CL Applications Cannot Be Rejected as Delayed Where Form 3CLA Was Filed Within Due Date The Bombay High Court has provided important relief to companies claiming deduction under Section 35(2AB)...

#income tax #case law

Income Tax

Key Takeaways: Mere GST Portal Upload Does Not Constitute Valid Service or Trigger Appeal Limitation

By A. S. Darve & Co. 27 Aug 2026 4 min read

Mere GST Portal Upload Does Not Constitute Valid Service or Trigger Appeal Limitation The Punjab & Haryana High Court has reaffirmed that merely uploading a GST Show Cause Notice (SCN) or adjudica...

#income tax #case law

Income Tax

Key Takeaways: LTCG Exemption Upheld Where Genuine Share Transactions Were Supported by Evidence

By A. S. Darve & Co. 27 Aug 2026 4 min read

LTCG Exemption Upheld Where Genuine Share Transactions Were Supported by Evidence The Supreme Court’s dismissal of the Revenue’s Special Leave Petition in Principal Commissioner of Income-...

#income tax #case law

Income Tax

CBDT NOTIFIES FOREIGN ASSETS DISCLOSURE SCHEME, 2026

By A. S. Darve & Co. 25 Aug 2026 4 min read

CBDT Notifies Foreign Assets Disclosure Scheme, 2026 The Central Board of Direct Taxes (CBDT) has operationalised the Foreign Assets of Small Taxpayers – Disclosure Scheme, 2026 (FAST-DS), provi...

#income tax #tax update

Income Tax

Form 10BBD Filing for FY 2025-26 – Due Date 31 August 2026

By A. S. Darve & Co. 25 Aug 2026 4 min read

Form 10BBD Filing for FY 2025-26 – Due Date 31 August 2026 Form No. 10BBD is a mandatory electronic statement for certain Alternative Investment Funds, domestic companies and specified financial...

#income_tax #deadline #compliance

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