Buyback taxation has completely changed in 2026. Retail investors may still pay 12.5% LTCG but promoter shareholders now face special additional tax under section 69(2)(b) of new Act. Team Prime Accountants breaks it down for you.

The New Income-tax Rules, 2026 introduce a significantly modernised Safe Harbour framework under Indian Transfer Pricing, through introduction of range of Rules - from Rule 86 to Rule 102, replacing the earlier Rules. This article provides a detailed analysis of the new legislative structure, eligibility criteria, prescribed margins and admin procedure, thereby enabling practitioners, corporates and multinationals to have access to detailed analysis of the applicability and i

The Central Board of Direct Taxes (CBDT) has issued Circular No. 4/2026 dated March 31, 2026, introducing updated, mandatory guidelines for the use of a Document Identification Number (DIN) in all communications issued by income‑tax authorities across India. This move replaces the earlier DIN regime introduced in 2019 and strengthens the authenticity and traceability of official tax notices and orders.

Central Board of Direct Taxes (CBDT) issues an official FAQ compendium to help taxpayers, professionals and tax officers navigate the shift from the Income-tax Act, 1961 to the newly enacted Income-tax Act, 2025. The new Act takes effect on April 01, 2026, replacing a law that had been in place for over six decades.