Codes 1001–1092 — Applicable for transactions on or after 1 April 2026 — Tax Year 2026-27 under the Income-tax Act, 2025 Code New Section Nature of Payment Old Section Rate Threshold / Limit Form A. SALARY PAYMENTS — Section 392 — Reported in Form 138 1001 392 Salary — Government employees (other than Union … Read more
In 2025, India’s rental landscape has shifted toward a more digital, transparent, and tenant-friendly framework. These changes are largely driven by the rollout of the Model Tenancy Act (MTA) at the state level and new mandates for digital documentation. Here are the key updates you need to know for 2025: Mandatory Digital Registration & Stamping … Read more
Description: – Amendments made by CBDT in the notification of Income-tax published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii) vide S.O. 2753(E) dated 22nd October, 2014. REFER TO: notification_73_2019
