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CBDT has issued Notification No. 134/2026 dated 8 October 2026, notifying the Income-tax (Sixth Amendment) Rules, 2026, which introduce a revised Form 161 for filing applications for waiver of penalty under section 440(2) of the Income-tax Act, 2025.
CBDT Notification No. 133/2026 amends the 1988 notification to specify that Joint Commissioners (Appeals) and Additional Commissioners (Appeals) shall be subordinate to the jurisdictional Principal Chief Commissioner or Chief Commissioner of Income-tax.
This document provides an overview and step-by-step guidance for taxpayers on making payments related to Schedule E of Form 141 through the e-Filing portal.
Schedule E has been introduced in Form 141 to facilitate reporting of Tax ...
It is a one-time voluntary disclosure scheme contained in Chapter IV (sections 130 to 144) of the Finance Act, 2026.
This Scheme allows eligible taxpayers to declare:
Undisclosed foreign assets or foreign income that was not offered ...Form 141 is the Challan-cum-Statement for payment and reporting of tax deducted at source (TDS) under Sections 393(1) and 393(2) of the Income-tax Act, 2025, as specified in Table Serial Nos. 2(i), 3(i), 6(ii), and 8(vi) of Section 393(...