Form 141 for NRI Property Purchase

September 25, 2026 CA ALOK KUMAR Form 141 for NRI Property Purchase

Form 141 for NRI Property Purchase : No TAN, New PAN-Based TDS Rules from 1 October 2026

“CBDT Notification 121/2026 introduces Form 141 Schedule E from 1 October 2026 for resident individual/HUF buyers purchasing property from NRI sellers. Understand the new PAN-based TDS process, Section 395 lower TDS and Form 145 linkage.”

CBDT Notification 121/2026 Form 141 Form 141 for NRI Property Purchase Form 145 Lower TDS Certificate

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ITAT Decision

September 24, 2026 CA ALOK KUMAR ITAT Decision

Section 270A Penalty on Under-Reporting with Misreporting: ITAT reduces Penalty From 200% to 50%

Section 270A penalty on omitted bank interest: ITAT Mumbai reduces 200% penalty to 50%

Bank Interest Income Tax Penalty ITAT Mumbai Misreporting Section 270A

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Demonetization

September 23, 2026 CA ALOK KUMAR Demonetization

Unexplained Cash Deposits during Demonetization : Senior Citizen Wins Section 69A Appeal

Unexplained cash deposits under Section 69A

cash deposit income tax notice Demonetisation demonetisation cash deposits Income Tax Notice ITAT Ahmedabad

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CBDT

September 22, 2026 CA ALOK KUMAR CBDT

CBDT Notification 120/2026 : Registration Relief Until 31 March 2027 and Removal of Arrest Procedures Under Rule 225

CBDT has extended the transitional registration deadline for eligible valuers and authorised income-tax practitioners to 31 March 2027. Notification No. 120/2026 also replaces Forms 169 and 171 and revises Rule 225.

authorised income-tax practitioner registration CBDT Notification 120/2026 Form 169 Form 169 and Form 171 Form 171

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September 17, 2026 CA ALOK KUMAR DTAA

International Tax Case Laws 2026: 20 Key DTAA, Cross-Border & PE Rulings

International Tax Case Laws 2026: 20 Important DTAA, PE & Cross-Border Tax Rulings Explained International taxation in India is increasingly determined not merely by the wording of the Income-tax Act,...

DTAA Case Laws India DTAA Taxation India Fees for Technical Services India Foreign Remittance Tax India Form 145 Form 146

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ITAT Visakhapatnam 2026

September 16, 2026 CA ALOK KUMAR ITAT Visakhapatnam 2026

Section 271AAB Penalty Quashed for Defective Section 274 Notice

Section 271AAB penalty

ITAT Visakhapatnam 2026 penalty under Section 271AAB(1) Section 271AAB penalty Section 274 show-cause notice

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Bombay High Court

September 9, 2026 CA ALOK KUMAR Bombay High Court

Income Tax Notice to Deceased Person Is Void: Bombay High Court Quashes Reassessment

Income Tax Notice to Deceased Person Invalid – Bombay High Court

Bombay High Court Deceased Assessee Income Tax Notice Legal Heir Reassessment

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High Court

September 7, 2026 CA ALOK KUMAR High Court

Section 270AA Immunity : Rajasthan HC Ruling & 2026 Tax Law Change

Section 270AA Immunity

Finance Act 2026 Form 68 Income Tax Litigation Income Tax Penalty Misreporting of Income

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Foreign Remittance

September 5, 2026 CA ALOK KUMAR Foreign Remittance

Form 145 and Form 146 Filing: Latest CBDT Update 2026

Latest guidance on Form 145 and Form 146 Filing under the Income-tax Act, 2025 covering Section 397(3)(d), Section 393 TDS, ₹5 lakh rule, Form 146 CA certificate, Section 395 and UDIN.”

DTAA Foreign Remittance Foreign Remittance CA Delhi Form 145 and Form 146 Filing Form 145 Filing

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ITAT Decision

September 3, 2026 CA ALOK KUMAR ITAT Decision

WhatsApp Chats Section 69 Addition : ITAT Pune Says Third-Party Chats Alone Are Not Enough

WhatsApp Chats Section 69 Addition: ITAT Pune Deletes ₹10.52 Lakh Addition

Electronic Evidence Income Tax Litigation Income Tax Search ITAT Pune Section 132(4A)

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