The issue is the absence of a precise statutory definition of income. Courts have expanded its meaning to cover all real economic gains unless specifically ...
This analysis explains capital asset definition, computation rules, and exemptions under the Income-tax Act. Landmark Supreme Court rulings clarify when capital gains can and cannot be ...
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New income tax act from April 1: 4 major rule changes that will directly affect taxpayers
India is set to implement a new Income Tax Act from April 1, 2026, replacing the 64-year-old Income Tax Act of 1961. The ...
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