Reopening Pre-April 2026 Years: How Sections 147 to 151 Continue Under Section 536(2)(c)
Reassessment of AY 2026-27 and earlier stays under the 1961 Act after 1 April 2026. What Section 536(2)(c) and the CBDT FAQ say, with Section 149 limits.
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Tax Audit Due Date Extended to 21 October 2026: CBDT Circular 07/2026 Moves the ITR Date to 21 November for Audited Assessees
Late Tax Audit Report Penalty for FY 2025-26: Section 271B, the Section 273B Reasonable-Cause Defence and the New Section 428 Fee Under the Income-tax Act 2025
TDS on Property Purchase From NRI Without TAN From October 1, 2026: Form 141 Schedule E Under CBDT Notification 121/2026
Section 40A(3) Cash Payment Disallowance in the September 30, 2026 Tax Audit: The Rs 10,000 Rule, Rule 6DD Exceptions and the Move to Section 36 of the Income-tax Act 2025
Tax Audit Applicability for FY 2025-26: Who Must File by September 30, 2026 (Section 44AB Limits, the Rs 10 Crore Test and the Presumptive Trap)
Form 3CD Clauses Founders and CAs Get Wrong in the September 30, 2026 Tax Audit (and the Move to Form 26 Under the Income-tax Act 2025)
Thursday, October 08, 2026