New_legislation

New_legislation — CA Guides & Articles

Statute-cited articles on new_legislation from Harun Raaj & Associates — chartered accountants.

1 article — updated weekly

New ITR Forms for AY 2026-27: Your Compliance Checklist

CBDT Notification 45/2026 substitutes ITR-1 and ITR-4 for AY 2026-27: both now cover income from two house properties, and the tenant's PAN/Aadhaar (where tax is deducted under section 194-IB) or TAN (under section 194-I) must be furnished.

Read article →8 Nov 2026