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Navigating the Shift: Presumptive Taxation Under the Income Tax Act, 2025 The transition from the Income Tax Act, 1961, to the Income Tax Act, 2025, marks a significant overhaul in
Budget 2026: The End of Section 13(8)(b) and the Transformation of Intermediary Service Taxation For nearly a decade, the taxation of “intermediary services” has been one of the most contentious
📘 Some Important Sections: Old Income-tax Act, 1961 vs New Income-tax Act, 2025 📌 Concept continuity with structural renumbering 1. Heads of Income 🔹 Old: Sec 14 | New: Sec
GST Treatment of Post-Sale Discounts: CBIC Clarification and Budget 2026 Impact Introduction Post-sale discounts are a common commercial practice across manufacturing, trading, and distribution businesses. However, under the Goods and