Online Gaming and Digital Income in Draft IT Rules 2026
Draft Income Tax Rules 2026 prescribe net winnings computation, TDS and reporting for online gaming and digital transactions. Explained with rule references.
Author: Vinod Arora
Charitable Trusts and Donations in Draft IT Rules 2026
Draft I-Tax Rules 2026 bring clarity on charitable trust approvals, donation reporting, audit compliance and consequences. Rule-wise guide for NGOs and donors.
Exempt Income, Set-off, Loss Carry Forward in Draft I-Tax Rules 2026: Analysis
Draft Income Tax Rules 2026 rationalise exempt income computation, loss set-off and carry forward provisions. Explained with rule references for corporate tax planning.
Audit, Books of Account and Reporting Compliance in Draft I-Tax Rules 2026
Draft Income Tax Rules 2026 streamline books of account, audit reports, prescribed forms, timelines and electronic compliance. Detailed rule-wise guide for professionals and compliance teams.
Business Deductions/ Depreciation in Draft I-Tax Rules 2026: Exceptions, Compliance
Draft Income Tax Rules 2026 consolidate depreciation, business deductions, cash payment exceptions and audit reporting. Explained with specific rule references for SMEs and corporates.
NR Taxation & SEP in Draft I-Tax Rules 2026: Income Determination, Thresholds, FTC
Draft Income Tax Rules 2026 clarify non-resident taxation through income determination rules, significant economic presence thresholds, foreign tax credit and DTAA documentation requirements.
Transfer Pricing in Draft I-Tax Rules 2026: ALP, Safe Harbour, APA, Compliance
Draft Income Tax Rules 2026 reorganise transfer pricing provisions covering arm’s length price methods, safe harbour rules, APA, MAP and documentation obligations for international transactions.
Capital Gains in Draft I-Tax Rules 2026: Holding Period, FMV, Indirect Transfer
Draft Income Tax Rules 2026 lay down detailed capital gains rules covering period of holding, fair market value of assets, and income attribution to Indian assets. Explained with rule …
Salary/Perquisites in Draft I-Tax Rules 2026: Rule 15 Valuation, Reporting Explained
Draft Income Tax Rules 2026 consolidate salary and perquisite valuation under Rule 15. Understand residential accommodation, car perquisites, benefits, and employer compliance from financial year 2026-27.
CBDT Releases Draft Income Tax Rules 2026 and Forms: Key Changes with Mapping
CBDT invites public comments on Draft Income Tax Rules 2026 and simplified forms till 22 February 2026. Know major changes, rule reduction, form rationalisation and action points.