Amendments Legislative Changes Sections Section 139 Penalties Regulatory Changes Tax Deductions Filing Deadlines Taxpayer Rights Exemptions Provisions Audit Requirements Provisions of Taxation Regulations on Cryptocurrency Condonation of Delay Reform Revisions to Tax Law Fraudulent Claims Audit Provisions Tax Deduction at Source Revisions Fraudulent Deductions Section 44AA Foreign Tax Credit Section 13A Disclosure Obligations Cryptocurrency Taxation Virtual Digital Asset Taxation Sections 245 and 139 Filing Requirements Section 263 Section 234F Filing Penalties Advance Tax Provisions Section 139(4) Section 44AB Section 80GGC Decriminalisation Criminal Provisions Legal Precedents Business Connection Corporate Tax Income Tax Act 2025 Regulatory Compliance Section 244A Same-Sex Couples Tax Regulations Refund Provisions Black Money Act Section 153C Co-operative Societies Tax Evasion Section 139AA Parliamentary Review PAN-Aadhaar Linking Tax Audit Assessment Procedures International Tax Treaties Tax Simplification Chapter XII-A Regulations ITR Forms Search and Seizure Legislative Review Bill Amendments Section 139(8A)
