Tag: income tax

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Union Budget 2026-27: Who Really Wins, Who Still Pays?

Economy TFD Economic Research Desk TFD Economic Research Desk -
Union Budget 2026-27 offers a disciplined mix of capex, targeted tax relief and compliance easing. The gains are real, but uneven—and many households may still wait for the payoff.

Middle class India costs: why taxes, school fees and medical bills still feel heavier

Economy TFD Economic Research Desk TFD Economic Research Desk -
Middle class India costs no longer turn on food inflation alone. The sharper pressure now comes from school fees, medical spending, rent, transport and the formal cost of staying upwardly mobile.

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Digital evidence in search cases: why metadata risk is becoming the real battleground

Policy 0
Digital evidence in search cases is changing how tax disputes are built and defended. Metadata, audit trails and system history now shape the burden of explanation far more than many taxpayers realise

Section 148 vs revision vs search: which battlefield is the Department choosing now?

Policy 0
Section 148 still dominates tax conversations, but reopening is no longer the Department’s only preferred battlefield. In 2025–26, revision is increasingly the cleaner weapon against weak assessments, while search has been pushed into a separate, evidence-heavy block-assessment track.

Section 263 in the new regime: cleaner drafting, same legal gate

Policy 0
Section 263 has moved to section 377 under the Income-tax Act, 2025, but the real story is not the renumbering. It is the cleaner limitation machinery, tighter transition rules, and the continuing risk from weak assessment records.

DIN validity after Circular 4/2026: when a missing trail is fatal and a quoting slip is not

Policy 0
CBDT Circular 4/2026 and the Finance Act, 2026 have changed the DIN debate. A missing audit trail can still be fatal, but a mere quoting defect is now harder to weaponise.

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