# Nitin Bhatia & Associates ## Pages - [Foreign Company Registration in India](https://www.nbaoffice.com/foreign-company-registration-in-india/) - [Register LLP in India](https://www.nbaoffice.com/register-llp-in-india/) - [LLP Registration in Noida: Process, Documents, Fees & Compliance](https://www.nbaoffice.com/llp-registration-in-noida/) - [LLP registration in India](https://www.nbaoffice.com/llp-registration-in-india/) - [LLP Registration in Delhi: Process, Documents, Fees & Compliance](https://www.nbaoffice.com/llp-registration-in-delhi/) - [Limited Liability Partnership Registration](https://www.nbaoffice.com/limited-liability-partnership-registration/) - [GST Return Filing Services](https://www.nbaoffice.com/gst-return-filing-services-2/) - [GST Consultant in Delhi](https://www.nbaoffice.com/gst-consultant-in-delhi/) - [GST Return Filing Services](https://www.nbaoffice.com/gst-return-filing-services/) - [GST Registration in Noida: Eligibility, Process, Documents & Fees](https://www.nbaoffice.com/gst-registration-in-noida/) - [Indian company registration](https://www.nbaoffice.com/indian-company-registration/) - [GST Registration in Delhi](https://www.nbaoffice.com/gst-registration-in-delhi/) - [Business Registration in India: Choosing the Right Structure & Getting Registered](https://www.nbaoffice.com/business-registration-in-india/) - [Private Limited Company Registration in India](https://www.nbaoffice.com/private-limited-company-registration-in-india/) - [Company Formation in India](https://www.nbaoffice.com/company-formation-in-india/) - [Company Registration in India: Process, Documents & Compliance Guide](https://www.nbaoffice.com/company-registration-in-india/) - [FAQs - GST Cancellation](https://www.nbaoffice.com/gst-cancellation-faqs/) - [FAQs - GST Registration](https://www.nbaoffice.com/gst-registration-faqs/) - [FAQs](https://www.nbaoffice.com/faqs/) - [Income Tax Return Form for NRI: Which ITR Form Should NRIs File?](https://www.nbaoffice.com/itr-for-nri/) - [ITR Consultants](https://www.nbaoffice.com/itr-consultants/) - [ITR Filing](https://www.nbaoffice.com/itr-filing/) - [Tax Consultants](https://www.nbaoffice.com/tax-consultants/) - [Direct Tax and Indirect Tax](https://www.nbaoffice.com/direct-tax-and-indirect-tax/) - [Accounting firm in India](https://www.nbaoffice.com/accounting-firm-in-india/) - [Import Export code Registration (IEC)](https://www.nbaoffice.com/import-export-code-registration/) - [Values](https://www.nbaoffice.com/values/) - [Vision](https://www.nbaoffice.com/vision/) - [Mission](https://www.nbaoffice.com/mission/) - [Tax Consultancy](https://www.nbaoffice.com/tax-consultancy/) - [Online Accounting](https://www.nbaoffice.com/online-bookkeeping-services/) - [Lower TDS Deduction Certificate](https://www.nbaoffice.com/lower-tds-deduction-certificate/) - [Outsourcing Accounting and Bookkeeping](https://www.nbaoffice.com/outsourcing-accounting-and-bookkeeping-services/) - [Tax Audit](https://www.nbaoffice.com/tax-audit/) - [Stock Audit](https://www.nbaoffice.com/stock-audit/) - [Statutory Audit](https://www.nbaoffice.com/statutory-audit/) - [Internal Audit](https://www.nbaoffice.com/internal-audit/) - [Fixed Assets Audit](https://www.nbaoffice.com/fixed-assets-audit/) - [Shop and Establishment Registration](https://www.nbaoffice.com/shop-and-establishment-registration/) - [PF Registration](https://www.nbaoffice.com/pf-registration/) - [MSME Registration](https://www.nbaoffice.com/msme-registration/) - [ESI Registration](https://www.nbaoffice.com/esi-registration/) - [Proprietorship Registration](https://www.nbaoffice.com/proprietorship-registration/) - [Partnership Registration](https://www.nbaoffice.com/partnership-registration/) - [OPC Registration](https://www.nbaoffice.com/opc-registration/) - [Business Registration](https://www.nbaoffice.com/business-registration/) - [Import and Export Consultant](https://www.nbaoffice.com/import-and-export-consultant/) - [NRI Taxation Services](https://www.nbaoffice.com/nri-taxation-services/) - [International Taxation](https://www.nbaoffice.com/international-taxation/) - [Taxation of Expatriate Employees](https://www.nbaoffice.com/taxation-of-expatriate-employees/) - [Form 15CA and Form 15CB: Applicability, Filing and Foreign Remittance Compliance](https://www.nbaoffice.com/filing-of-form-15ca-cb/) - [Tax Clearance Certificate](https://www.nbaoffice.com/tax-clearance-certificate/) - [Transfer Pricing Services](https://www.nbaoffice.com/transfer-pricing-services/) - [Setup Business in India](https://www.nbaoffice.com/setup-business-in-india/) - [GST Cancellation Services](https://www.nbaoffice.com/gst-cancellation/) - [GST Litigation Services](https://www.nbaoffice.com/gst-litigation-services/) - [GST Audit](https://www.nbaoffice.com/gst-audit/) - [GST Refunds](https://www.nbaoffice.com/gst-refunds/) - [GST Returns](https://www.nbaoffice.com/gst-returns/) - [Privacy Policy](https://www.nbaoffice.com/privacy-policy/) - [Firm Profile](https://www.nbaoffice.com/firm-profile/) - [Our Expertise](https://www.nbaoffice.com/our-expertise/) - [Our Clients](https://www.nbaoffice.com/our-clients/) - [Key Budget 2019 Highlights](https://www.nbaoffice.com/key-budget-2019-highlights/) - [GST Registration](https://www.nbaoffice.com/gst-registration/) - [Tax Compliances](https://www.nbaoffice.com/tax-compliances/) - [Litigation Support](https://www.nbaoffice.com/litigation-support/) - [Transfer Pricing](https://www.nbaoffice.com/transfer-pricing/) - [International Tax](https://www.nbaoffice.com/international-tax/) - [Payroll](https://www.nbaoffice.com/payroll/) - [Advisory Services](https://www.nbaoffice.com/advisory-services/) - [Audit & Assurance Services](https://www.nbaoffice.com/audit-assurance-services/) - [Company Secretarial Services](https://www.nbaoffice.com/company-secretarial-services/) - [Inbound & Outbound Investment Compliance](https://www.nbaoffice.com/inbound-outbound-investment-compliance/) - [Direct and Indirect Taxes](https://www.nbaoffice.com/direct-and-indirect-taxes/) - [Blog](https://www.nbaoffice.com/blog/) - [Contact us](https://www.nbaoffice.com/contact-us/) - [About Us](https://www.nbaoffice.com/about-us/) - [Home](https://www.nbaoffice.com/) ## Posts - [Advance Tax: Your December 2026 Instalment and How to Get It Right](https://www.nbaoffice.com/advance-tax-december-2026/) - [GSTR-9 and GSTR-9C for FY 2025-26: Why This Year's Annual Return Needs Extra Care](https://www.nbaoffice.com/gstr-9-gstr-9c-fy-2025-26/) - [Foreign Assets of Small Taxpayers Disclosure Scheme 2026: A Simple Guide for Taxpayers](https://www.nbaoffice.com/foreign-assets-disclosure-scheme-2026/) - [Common Mistakes Observed While Filing Income Tax Returns: What to Watch Out for in FY 2025-26](https://www.nbaoffice.com/common-mistakes-while-filing-income-tax-returns-fy-2025-26/) - [Why Thousands of Taxpayers Are Receiving Income Tax Scrutiny Notices Under Section 143(2) Right Now](https://www.nbaoffice.com/income-tax-scrutiny-notices-under-section-143-2/) - [Capital Gains Tax in India: How are stocks, mutual funds, gold, and property taxed for LTCG and STCG in FY 2025-26?](https://www.nbaoffice.com/capital-gains-tax-in-india-ltcg-stcg-fy-2025-26/) - [Why Salaried Employees Still Have to Pay Tax While Filing ITR Despite Full TDS Deduction](https://www.nbaoffice.com/why-salaried-employees-still-have-to-pay-tax-while-filing-itr-despite-full-tds-deduction/) - [When the Taxman Can't Show Its Homework: Why Missing Approval Under Section 151 Can Sink an Entire Reassessment](https://www.nbaoffice.com/missing-approval-under-section-151-can-sink-reassessment/) - [ITR Filing for Non-Resident Individuals (NRIs): Forms, Tax Slabs & Compliance Guide for AY 2026-27](https://www.nbaoffice.com/itr-filing-for-non-resident-individuals-nri-ay-2026-27/) - [Schedule FA, FSI & TR in ITR for AY 2026-27: Complete Guide to Foreign Asset and Income Disclosure](https://www.nbaoffice.com/schedule-fa-fsi-tr-itr-ay-2026-27-foreign-asset-disclosure/) - [Documents Required for ITR Filing — Salaried Employees Guide for FY 2025-26 (AY 2026-27)](https://www.nbaoffice.com/documents-required-for-itr-filing-ay-2026-27/) - [The Last-Minute Taxpayer: Why Salaried Employees Should Not Wait for July 31 to File ITR](https://www.nbaoffice.com/why-salaried-employees-should-not-wait-to-file-itr/) - [It Is That Time of the Year Again — Your Complete ITR Guide for FY 2025-26](https://www.nbaoffice.com/complete-itr-guide-for-fy-2025-26/) - [Who Must Report High-Value Financial Transactions to the Income Tax Department?Rule 114E Explained](https://www.nbaoffice.com/high-value-financial-transactions-rule-114e-explained/) - [ITR-4 SUGAM Filing Guide AY 2026–27: Eligibility, Sections 44AD, 44ADA & 44AE](https://www.nbaoffice.com/itr-4-sugam-filing-guide-ay-2026-27/) - [ITR-1 SAHAJ Filing Guide for AY 2026-27: Who Can File, Full Form Walkthrough & Everything You Need to Know](https://www.nbaoffice.com/itr1-sahaj-filing-guide-ay-2026-27/) - [ITR Utilities for AY 2026-27 Now Available — CBDT Releases Excel-Based Utilities and Online Filing for ITR-1 and ITR-4](https://www.nbaoffice.com/itr-utilities-ay-2026-27-cbdt-itr1-itr4-online-filing/) - [Section 148 Notice Quashed by ITAT Mumbai for Invalid Sanction Under Section 151](https://www.nbaoffice.com/section-148-notice-quashed-itat-mumbai-invalid-sanction-151/) - [ITAT Mumbai Deletes Demonetisation Cash Deposit Addition Under Section 69A: Relief to NRI Taxpayer](https://www.nbaoffice.com/itat-mumbai-deletes-section-69a-cash-deposit-addition-nri-relief/) - [ITAT Delhi Quashes Reassessment for AY 2014-15 Where Escaped Income Was Below Rs. 50 Lakh](https://www.nbaoffice.com/itat-delhi-quashes-reassessment-ay-2014-15-escaped-income-below-50-lakh/) - [ITAT Delhi Quashes Penalty Under Section 271D After Assessment Order Was Cancelled: Important Relief for Taxpayers](https://www.nbaoffice.com/itat-delhi-quashes-penalty-section-271d-assessment-cancelled/) - [Limited Scrutiny Cannot Be Converted into Complete Scrutiny Without Approval: Major Relief for NRI Taxpayer](https://www.nbaoffice.com/limited-scrutiny-vs-complete-scrutiny-nri-relief/) - [Form 141 under Income-tax Act, 2025 – Complete Guide to TDS Filing u/s 393(1)](https://www.nbaoffice.com/form-141-tds-filing-income-tax-act-2025-section-393-1/) - [TDS provisions and rates under the Income-tax Act, 2025 – Complete Guide (Section 393)](https://www.nbaoffice.com/tds-provisions-rates-income-tax-act-2025-section-393/) - [Filing of ITR for Tax Year 2026–27 under the New Income-tax Act, 2025](https://www.nbaoffice.com/itr-filing-2026-27-income-tax-act-2025-guide/) - [Income-tax Act 2025: Simple Guide on Refunds, TDS and ITR Filing During Transition](https://www.nbaoffice.com/income-tax-act-2025-refund-tds-itr-filing-guide/) - [Income Tax Forms under Income-tax Act, 2025](https://www.nbaoffice.com/income-tax-forms-under-income-tax-act-2025/) - [New Financial Year 2026–27 Begins: Income-tax Act, 2025 Comes into Action – Plan Smartly](https://www.nbaoffice.com/new-financial-year-2026-27-income-tax-act-2025-tax-planning/) - [Self-Assessment Tax Payment and MAT/AMT Credit under the Income-tax Act, 2025](https://www.nbaoffice.com/self-assessment-tax-payment-and-mat-amt-credit-under-the-income-tax-act-2025/) - [Advance Tax Payment under the Income-tax Act, 2025: What Taxpayers Need to Know](https://www.nbaoffice.com/advance-tax-payment-under-the-income-tax-act-2025/) - [TDS Provisions and TDS Payments under the Income-tax Act, 2025](https://www.nbaoffice.com/tds-provisions-and-tds-payments-under-the-income-tax-act-2025/) - [Income-tax Act 2025 Updates: How Old and New Tax Laws Will Work Together](https://www.nbaoffice.com/income-tax-act-2025-how-old-and-new-tax-laws-will-work-together/) - [PRARAMBH 2026: A New Era in Indian Taxation under the Income-tax Act, 2025](https://www.nbaoffice.com/indian-taxation-under-the-income-tax-act-2025/) - [Fast Track GST Registration under Rule 14A – Complete Guide for Small Taxpayers in India](https://www.nbaoffice.com/fast-track-gst-registration-under-rule-14a-complete-guide/) - [Set-Off of Losses Under Section 71 Key Income Tax Rules and Year-End Tax Planning Tips for Investors](https://www.nbaoffice.com/set-off-losses-section-71-income-tax-rules-tax-planning-investors/) - [Is Interest on Enhanced Land Compensation Taxable or Exempt?](https://www.nbaoffice.com/is-interest-on-enhanced-land-compensation-taxable-or-exempt/) - [Rule 14A of GST: Fast-Track Registration for Small Taxpayers](https://www.nbaoffice.com/rule-14a-of-gst-fast-track-registration-for-small-taxpayers/) - [ITAT Ahmedabad Ruling on Section 80GGC: Political Donations Must Be Genuine, Not Accommodation Entries](https://www.nbaoffice.com/itat-ahmedabad-ruling-section-80ggc-political-donations-genuine/) - [GSTN Advisory on Interest Collection and Key Enhancements in GSTR-3B from January 2026](https://www.nbaoffice.com/gstn-advisory-interest-gstr-3b-enhancements-2026/) - [Government Revises Startup Recognition Framework: A Major Boost for India’s Startup Ecosystem](https://www.nbaoffice.com/india-startup-recognition-policy-changes/) - [MCA Portal Data Insights: What December 2025 Numbers Reveal About Business Growth and Closures in India](https://www.nbaoffice.com/mca-portal-december-2025-business-growth-closures-india/) - [Virtual Spaces in Gurgaon: The New-Age Business Address for Startups and Growing Enterprises](https://www.nbaoffice.com/virtual-spaces-in-gurgaon/) - [Tax Collected at Source (TCS) in India – Complete Guide to Applicability, Compliance, Forms & Practical Impact](https://www.nbaoffice.com/tax-collected-at-source-in-india/) - [Section 194-IB: TDS on Rent Paid by Individuals & HUFs – Complete Guide in Simple Language](https://www.nbaoffice.com/section-194-ib-tds-on-rent-paid-by-individuals-hufs/) - [GST on Gyms and Fitness Centres: Applicability, Impact, and Benefits of GST Registration](https://www.nbaoffice.com/gst-on-gyms-and-fitness-centres/) - [Section 194S: TDS on Transfer of Virtual Digital Assets (Cryptocurrency, NFTs, etc.)](https://www.nbaoffice.com/section-194s-tds-on-transfer-of-virtual-digital-assets/) - [Advisory on Electronic ITC Reversal, Re-claim Ledger and RCM ITC under GST](https://www.nbaoffice.com/advisory-on-electronic-itc-reversal-under-gst/) - [GST Compliance for Hotels: Filing Opt-In Declaration for Specified Premises Explained](https://www.nbaoffice.com/gst-compliance-for-hotels/) - [GSTR-1 vs GSTR-3B Mismatch: Why Companies Are Receiving GST Notices](https://www.nbaoffice.com/gstr-1-vs-gstr-3b-mismatch/) - [Common GST Compliance Mistakes Made by Businesses](https://www.nbaoffice.com/common-gst-compliance-mistakes-made-by-businesses/) - [GST Compliance for Companies in Gurgaon](https://www.nbaoffice.com/gst-compliance-for-companies-in-gurgaon/) - [Non-Disclosure of Foreign Assets in Income Tax Return: Why Notices Are Issued and What Taxpayers Must Do Now](https://www.nbaoffice.com/non-disclosure-of-foreign-assets-in-income-tax-return/) - [ITR Filing Deadline Extended, But Tax Payment Isn’t – Avoid Interest Liability and Filing Mistakes](https://www.nbaoffice.com/itr-filing-deadline-extended-but-tax-payment-isnt-avoid-interest-liability-and-filing-mistakes/) - [Income Tax Return Filing for FY 2024-25 (AY 2025-26): Complete Guide and Mandatory Filing Criteria](https://www.nbaoffice.com/income-tax-return-filing-for-fy-2024-25-ay-2025-26-complete-guide/) - [Schedule AL in Income Tax Return – Importance, Reporting Rules, and Common Mistakes](https://www.nbaoffice.com/schedule-al-in-income-tax-return-importance-reporting-rules-and-common-mistakes/) - [Why Salaried Employees Should Never Skip ITR Filing – A Story That Teaches a Lesson](https://www.nbaoffice.com/why-salaried-employees-should-never-skip-itr-filing-a-story-that-teaches-a-lesson/) - [Income Tax Return Filing for Salaried Employees](https://www.nbaoffice.com/income-tax-return-filing-for-salaried-employees/) - [TDS on Payment of Rent by Certain Individuals or HUF: Section 194-IB](https://www.nbaoffice.com/tds-on-payment-of-rent-by-certain-individuals-or-huf-section-194-ib/) - [House Rent Allowance (HRA) Deduction – Documents Every Salaried Employee Must Keep](https://www.nbaoffice.com/house-rent-allowance-hra-deduction-documents-every-salaried-employee-must-keep/) - [Reporting of Foreign Assets and Liabilities in Income Tax Return](https://www.nbaoffice.com/reporting-of-foreign-assets-and-liabilities-in-income-tax-return/) - [Buying Property from an NRI? Avoid This Common TDS Blunder](https://www.nbaoffice.com/buying-property-from-an-nri-avoid-this-common-tds-blunder/) - [How NRIs Can Save Tax on Property Sale Using Section 54EC Bonds](https://www.nbaoffice.com/how-nris-can-save-tax-on-property-sale-using-section-54ec-bonds/) - [How NRIs Can Save Tax on Property Sale in India Using Section 54](https://www.nbaoffice.com/how-nris-can-save-tax-on-property-sale-in-india-using-section-54/) - [Received Section 143(2) Scrutiny Notice for AY 2024–25? Meaning, Reasons, and How to Respond](https://www.nbaoffice.com/received-section-1432-scrutiny-notice-for-ay-2024-25-meaning-reasons-and-how-to-respond/) - [Virtual Office Space for GST, Private Limited Company, and LLP Registration in India](https://www.nbaoffice.com/virtual-office-space-for-gst-private-limited-company-and-llp-registration-in-india/) - [Section 54 for NRIs: How to Save Tax on Property Sale in India](https://www.nbaoffice.com/section-54-for-nris-how-to-save-tax-on-property-sale-in-india/) - [NRI Tax Filing in India: Old vs. New Tax Regime, Which One Should You Choose in AY 2025–26?](https://www.nbaoffice.com/nri-tax-filing-in-india-old-vs-new-tax-regime-which-one-should-you-choose-in-ay-2025-26/) - [NRI Tax Filing in India for AY 2025–26: Residential Status, ITR Forms & Tax Slabs Explained](https://www.nbaoffice.com/nri-tax-filing-in-india-for-ay-2025-26/) - [When NOT to Use ITR‑1 (Sahaj) for FY 2025‑26: 11 Situations Every Indian Taxpayer Must Know](https://www.nbaoffice.com/when-not-to-use-itr%e2%80%911-sahaj-for-fy-2025%e2%80%9126-11-situations-every-indian-taxpayer-must-know/) - [Common ITR Mistake: Reporting Only a Few Bank Accounts in Your Income Tax Return](https://www.nbaoffice.com/common-itr-mistake-reporting-only-a-few-bank-accounts-in-your-income-tax-return/) - [Salary Arrears Received? Claim Relief Under Section 89(1) in Your ITR](https://www.nbaoffice.com/salary-arrears-received-claim-relief-under-section-891-in-your-itr/) - [How to Claim Foreign Tax Credit in ITR: Complete Guide for AY 2025–26](https://www.nbaoffice.com/how-to-claim-foreign-tax-credit-in-itr-complete-guide-for-ay-2025-26/) - [Earned Income Abroad? Here’s How to Claim Tax Relief Under Sections 90, 90A, and 91](https://www.nbaoffice.com/earned-income-abroad-heres-how-to-claim-tax-relief-under-sections-90-90a-and-91/) - [Change in Citizenship in PAN: A Growing Concern Among NRIs](https://www.nbaoffice.com/change-in-citizenship-in-pan-a-growing-concern-among-nris/) - [A Guide to Filing ITR-4 for AY 2025–26: Eligibility, Ineligibility and Key Disclosures](https://www.nbaoffice.com/a-guide-to-filing-itr-4-for-ay-2025-26-eligibility-ineligibility-and-key-disclosures/) - [Non-Residents Cannot File ITR-1 and ITR-4: Detailed Eligibility and Filing Guide for AY 2025-26](https://www.nbaoffice.com/non-residents-cannot-file-itr-1-and-itr-4-detailed-eligibility-and-filing-guide-for-ay-2025-26/) - [ITR 1 Form (Sahaj) for AY 2025–26 (FY 2024–25): Simpler in Appearance, But Detailed in Demands](https://www.nbaoffice.com/itr-1-form-sahaj-for-ay-2025-26-fy-2024-25-simpler-in-appearance-but-detailed-in-demands/) - [Understanding ESOPs in India: Key Stages, Eligibility, and Comprehensive Guide to Taxation](https://www.nbaoffice.com/understanding-esops-in-india-key-stages-eligibility-and-comprehensive-guide-to-taxation/) - [When Is Your Life Insurance Maturity Tax-Free? A Complete Guide to Section 10(10D) with Examples](https://www.nbaoffice.com/when-is-your-life-insurance-maturity-tax-free/) - [Understanding the New vs Old Tax Regime for FY 2024–25: Which One Should You Choose?](https://www.nbaoffice.com/understanding-the-new-vs-old-tax-regime-for-fy-2024-25/) - [In-Depth Guide to GST Composition Scheme – FY 2025–26](https://www.nbaoffice.com/in-depth-guide-to-gst-composition-scheme-fy-2025-26/) - [Complete Guide to GST Registration in India – FY 2025–26](https://www.nbaoffice.com/complete-guide-to-gst-registration-in-india-fy-2025-26/) - [Capital Gains Tax on Sale of Property by NRIs in India: A Simple and Detailed Guide](https://www.nbaoffice.com/capital-gains-tax-on-sale-of-property-by-nris-in-india-a-simple-and-detailed-guide/) - [Income Tax Return (ITR) Filing for AY 2025-26 – Documents Required & New vs Old Tax Regime Comparison](https://www.nbaoffice.com/income-tax-return-itr-filing-for-ay-2025-26-documents-required-new-vs-old-tax-regime-comparison/) - [LLP Form 11: The Complete Guide to Annual Return Filing for LLPs](https://www.nbaoffice.com/llp-form-11-the-complete-guide-to-annual-return-filing-for-llps/) - [Why It Is Important for NRIs to File Income Tax Returns in India](https://www.nbaoffice.com/why-it-is-important-for-nris-to-file-income-tax-returns-in-india/) - [Understanding RNOR Status in India: Eligibility, Exceptions, and Tax Benefits](https://www.nbaoffice.com/understanding-rnor-status-in-india-eligibility-exceptions-and-tax-benefits/) - [When NRIs Are Not Required to Quote PAN in India: Exemptions You Should Know](https://www.nbaoffice.com/when-nris-are-not-required-to-quote-pan-in-india-exemptions-you-should-know/) - [PAN Quoting: Know Where It Is Mandatory Under Rule 114B of the Income Tax Act](https://www.nbaoffice.com/pan-quoting-know-where-it-is-mandatory-under-rule-114b-of-the-income-tax-act/) - [Income Tax Rate on Short-Term and Long-Term Capital Gains on Shares and Mutual Funds For FY 2024-25 (AY 2025-26)](https://www.nbaoffice.com/income-tax-rate-on-short-term-and-long-term-capital-gains-on-shares-and-mutual-funds-for-fy-2024-25-ay-2025-26/) - [Section 194T – New TDS Provision for Partnership Firms and LLPs from April 1, 2025](https://www.nbaoffice.com/section-194t-new-tds-provision-for-partnership-firms-and-llps-from-april-1-2025/) - [Mumbai ITAT Rules in Favor of Assessee on Long-Term Capital Gains from Penny Stock Shares](https://www.nbaoffice.com/mumbai-itat-rules-in-favor-of-assessee-on-long-term-capital-gains-from-penny-stock-shares/) - [Who Can File ITR-1 (Sahaj) in AY 2025-26? Eligibility, Due Date, Documents & Tips](https://www.nbaoffice.com/who-can-file-itr-1-sahaj-in-ay-2025-26-eligibility-due-date-documents-tips/) - [ITAT Quashes Rs. 103 Crore Demand Against Auto-Rickshaw Driver in Accommodation Entry Case](https://www.nbaoffice.com/itat-quashes-rs-103-crore-demand-against-auto-rickshaw-driver-in-accommodation-entry-case/) - [TCS on Luxury Goods Above Rs.10 Lakh: CBDT Notification 36/2025 Explained](https://www.nbaoffice.com/tcs-on-luxury-goods-above-rs-10-lakh-cbdt-notification-36-2025-explained/) - [How Notification 38/2025 Changes Business Expense Claims Under Section 37 of Income-tax Act](https://www.nbaoffice.com/how-notification-38-2025-changes-business-expense-claims-under-section-37-of-income-tax-act/) - [ITAT Delhi Provides Full Relief in Demonization-Era Cash Deposit Case](https://www.nbaoffice.com/itat-delhi-provides-full-relief-in-demonization-era-cash-deposit-case/) - [Partial Relief to Agriculturist in Cash Deposit Case: ITAT Delhi Decision Explained](https://www.nbaoffice.com/partial-relief-to-agriculturist-in-cash-deposit-case-itat-delhi-decision-explained/) - [ITAT in Favor of Assessee in Delayed CIT Appeal Case: Gives Assessee a Second Chance](https://www.nbaoffice.com/itat-in-favor-of-assessee-in-delayed-cit-appeal-case-gives-assessee-a-second-chance/) - [Reassessment Under Section 147 Invalid Without Sharing Approval U/s 151 Along WithTheReasons to Believe, Rules Delhi ITAT](https://www.nbaoffice.com/reassessment-under-section-147-invalid-without-sharing-approval-u-s-151-along-withthereasons-to-believe-rules-delhi-itat/) - [Differences Between an LLP and a Normal Partnership Firm](https://www.nbaoffice.com/differences-between-an-llp-and-a-normal-partnership-firm/)