Income Tax Act 1961 vs 2025 forms mapping guide with the complete list of renumbered ITA 2025 forms and their corresponding ITA 1961 equivalents.

Home Section 40A — Expenses or Payments Not Deductible in Certain Circumstances 💼 You pay ₹15,000 in cash to a supplier. You pay your director’s relative ₹10 lakh for consultancy services at above-market rates. You

Learn Section 132B application of seized assets under Income Tax. Understand adjustment of seized cash, liabilities and tax dues after search.

Understand Section 132A requisition under Income Tax. Learn meaning, powers of tax authorities, procedures, and how requisition differs from search and seizure.

Learn Section 132 search and seizure in Income Tax. Get meaning, legal provisions, assessment rights, officer powers, and compliance steps.

Understand Section 271B penalty for not getting accounts audited. Includes conditions, penalty amount, exceptions, and compliance tips.

Home Section 69D — Hundi Transactions Under Income Tax Act (Complete Guide) 📜 Hundi. Angadia. Informal cash-lending. Hawala-linked trade credit. The traditional Indian financial instrument known as the hundi — still widely used in diamond

Learn about Section 69C unexplained expenditure in Income Tax. Includes meaning, examples, tax impact, and how expenditure is assessed by tax authorities.

Understand Section 69B undisclosed investments and amount under Indian Income Tax. Get meaning, examples, tax impact and reporting tips.

Understand Section 69A unexplained money, bullion & jewellery in Income Tax. Get meaning, examples, tax issues and how to justify in assessment.