Rajiv Bhatia

GSTN’s Jan 30 advisory outlined 4 changes, but the current portal version reflects 3. Combined with portal errors and later clarification, professionals are now seeking clarity on ITC utilisation and advisory alignment.

The Income-tax portal now reflects Form 141 as a unified replacement for Forms 26QB, 26QC, 26QD and 26QE. It aims to simplify TDS compliance on specified payments like property, rent and others under section 393(1).

Complete guide to interest under Sections 234A, 234B and 234C of the Income-tax Act — how each section works, the 1% per month rule, worked examples, senior citizen and capital gains exceptions, order of application, and how all three interact in a single assessment year.

Learn how Form 10F and TRC work together to help non-residents claim lower TDS rates under India s Double Taxation Avoidance Agreements.