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Income Tax - Page 8

Taxed by Algorithm: CPC’s Encoded Logic and the Erosion of Real Intelligence in Assessment

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February 12, 2026
This Article was originally published in Chartered Accountants Association Ahmedabad Journal (Dec-2025) As India prepares to welcome 2026 and a new Income Tax law, the country’s tax administration stands at an inflection point shaped not merely by legislative reform but by the exponential advance of artificial intelligence and algorithmic governance. In the last couple of years, AI has revolutionised tax

Time to revisit dividend taxation

January 27, 2009
Taxation of dividends has given rise to an age-old controversy. The classical system taxes dividends in the hands of shareholders. It was thought that this was unfair. Profits distributed by companies have already been taxed. Why tax it again in the hands of shareholders? The argument appealed to the Government.
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MNC liaison offices may get tax breather

January 27, 2009
A ruling that the liaison office of home furnishing multinational Ikea is not liable to pay income tax in India could set an important precedent and benefit for foreign retailers, which have set up similar operations to oversee sourcing of goods from India. In a recent decision, the Authority for
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More professionals to come under TDS

September 26, 2008
To keep pace with the country’s booming services sector, the finance ministry is considering a proposal to expand the scope of tax deduction at source (TDS) to include a host of professionals under it. To this effect, the Central Board of Direct Taxes (CBDT) is planning to broaden the definition
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Sweden to cut income tax again

September 26, 2008
Sweden to cut income tax again Will we ever see reduction of any taxes in India? Even if tax and law compliance procedures are simplified, collected taxes are used with integrity and corruption reduced, it’s more than enough.
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IS INFLATION-ADJUSTED TAX SYSTEM FEASIBLE?

September 25, 2008
Inflation greatly distorts the tax system not only relating to direct taxes such as income-tax, wealth tax, gift tax, estate duty, etc., but other taxes as well. First, there is distortion in the traditional measures of the tax base, that is, the income or wealth concepts to which the tax
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