Form 15C for application by banking company or insurer for certificate u/s 195 of Income tax Act for receipt of interest without TDS.

New income tax rates is effective for Financial Year (FY) 2022-23 relevant to the Assessment Year (AY) 2023-24.

Chapter VIA deductions specified in sections 80C to 80U of Income-tax Act to be allowed while computing taxable income for Financial years 2022-23 onwards.

Download the list of all sections i.e. section 1 to section 298 of the Income Tax Act, 1961 as amended by the relevant Finance Act 2022.

Amended notes on section 1 of Income Tax Act 1961 amended by Finance Act 2022 and rules related to short title, extent and commencement.

Amended and updated notes on section 2 of The Income Tax Act 1961 as amended by The Finance Act 2022 related to definitions.

Amended and updated notes on section 3 of Income Tax Act 1961. Detail discussion on provisions and rules related to Previous Year.

Amended and updated notes on section 4 of Income Tax Act 1961. Detail discussion on provisions and rules related to charge of income-tax.

Amended and updated notes on section 5 of Income Tax Act 1961. Detail discussion on provisions and rules related to scope of total income.

Amended and updated notes on section 5A of Income Tax Act 1961 by Finance Act 2022 and Income-tax Rules related to apportionment of income.

Amended and updated notes on Residence in India section 6 of Income Tax Act 1961 as amended by Finance Act 2022 and Income-tax Rules, 1962.

Amended notes on income deemed to be received section 7 of Income Tax Act 1961 as amended by Finance Act 2022 and Income-tax Rules 1962.