Here’s a detailed analytical note on Draft Form No. 26 released as part of the Draft Income-tax Rules, 2026. This form is prescribed as the audit report and statement of particulars under section 63 of the Income-tax Act, 2025. It represents a major structural and reporting shift in tax audit documentation, both in scope and depth. Website URL: https://taxguru.in/income-tax/draft-form-26-income-tax-rules-2026-complete-analysis-3cd-comparison-audit-checklist-impact-businesses.html

Gujarat High Court has set aside an order by the Deputy Director of Income Tax that had declared the income tax return filed by Rohtak Panipat Tollway Private Limited for the Assessment Year 2022-23 as invalid. Website URL: https://taxguru.in/income-tax/write-back-turnover-section-44ab-tax-audit-gujarat-hc.html