Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Section 115BBE IT Act 1961 — Tax on Unexplained Income at 60%+25%+4%
Section 115BBE unexplained income under Section 115BBE, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115JC IT Act 1961 — AMT (Alternate Minimum Tax) for Non-Corporate
Section 115JC AMT under Section 115JC, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 148A IT Act 1961 — Mandatory Prior Inquiry Before Reassessment
Section 148A prior inquiry under Section 148A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 144C IT Act 1961 — Dispute Resolution Panel (DRP)
Section 144C DRP under Section 144C, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Appeal Memo to CIT(A) — Complete Drafting Guide
Draft reply for appeal to Commissioner of Income Tax (Appeals). Template with compliance notes. Illustrative only.
Application for Stay of Demand — Template
Draft reply for stay of tax demand during appeal pendency. Template with compliance notes. Illustrative only.
Reply to Section 245 (Set-Off of Refund Against Demand) — Template
Draft reply for intimation under Section 245 proposing set-off of refund against outstanding demand. Template with compliance notes. Illustrative only.
Petition to PCIT for Revision Under Section 264 — Template
Draft reply for revision in favor of assessee by Principal Commissioner under Section 264. Template with compliance notes. Illustrative only.
Response to Faceless Assessment Notice — Template
Draft reply for faceless assessment notice/query through National e-Assessment Centre. Template with compliance notes. Illustrative only.
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