Case-law analysis, procedural guides and updates — written for taxpayers and fellow practitioners.
A one-time scheme under the Finance Act, 2026 lets eligible taxpayers disclose undisclosed foreign assets and income at a reduced cost, with immunity under the Black Money Act. Last date to declare: 31 December 2026.
Read More ↗What a reassessment notice actually alleges, the timelines that bind both sides, and why the reply to the show-cause notice under Section 148A(b) is often the most important document in the entire dispute.
Read More ↗The evolving evidentiary standard for identity, creditworthiness and genuineness — and how to build a paper trail that survives appellate scrutiny.
Read More ↗When there is no oral hearing by default, drafting discipline decides cases. Structuring submissions the NFAC can actually act on.
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