Lower TDS Certificates Go Digital: Relief for Small Taxpayers
From April 2026, lower and nil TDS certificates can be filed and issued electronically, easing compliance, improving cash flow and reducing delays.
Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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From April 2026, lower and nil TDS certificates can be filed and issued electronically, easing compliance, improving cash flow and reducing delays.
ITAT Bangalore rules cash deposits of a fruit dealer were genuine business receipts, deleting additions under Section 68 for unexplained cash credits.
ITAT Delhi restricts ad-hoc profit addition in milk trading case to 5%, ruling that arbitrary 20% estimates under Section 69A lack evidence.
Budget 2026 grants tax exemption till 2047 to foreign firms using Indian data centres for cloud and AI services, boosting FDI and digital infrastructure.
Budget 2026 removes interest deduction on dividend income, taxing dividends on a gross basis and impacting leveraged investors while benefiting self-funded taxpayers.