Union Budget 2025-26: Analysis of Direct & Indirect Tax Amendments

B.D. Jokhakar & Co. analyses India’s Union Budget 2025-26, presented by FM Nirmala Sitharaman. Key

Goods and Services Tax (GST) — A Comprehensive Guide

We at B.D. Jokhakar & Co. present a comprehensive 26-page guide on India’s Goods and

Analysis of Section 9B of Income Tax Act, 1961

We provide a technical analysis of Section 9B, exploring tax implications when a specified entity

TDS On Purchase Of Goods For Certain Tax Payers

We at B.D. Jokhakar & Co. explain the provisions of Section 194Q, introduced by the

Rule 37BA — Credit for Tax Deducted at Source (TDS)

We at B.D. Jokhakar & Co. explain Rule 37BA of the Income Tax Act, 1961,

Withholding Tax on Rent (Section 194-IB)

We provide a concise overview of Section 194-IB regarding TDS on rent payments exceeding Rs.

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