INCOME TAX
Monday, 7 September 2026
General Anti-Avoidance Rule (GAAR) and Tax Treaties
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GAAR (General Anti-Avoidance Rule) is a set of rules that allows a tax authority to deny tax benefits from arrangements that are technically...
Tuesday, 4 August 2026
Taxability of Income derived by a trade, professional or similar association from specific services performed for its members [Section 26(2)(d) – Erstwhile Section 28(iii) of the Income Tax Act, 1961]
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Income derived by a trade, professional or similar association from specific services performed for its members is taxable as Profits and G...
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