India Tax Law – SRK Analytics

Madras High Court Rules GST Officers Do Not Need Conclusive Proof of Fraud to Issue Section 74 Notices

Find out why the Madras High Court ruled that GST officers only need a prima facie suspicion of tax evasion to start Section 74 proceedings.

Prasenjit Bhowmik July 15, 2026

Economy

Understanding Authorized Representatives in Income Tax Filings: A Comprehensive Guide

Taxpayers in India are increasingly utilizing the provision of appointing an authorized representative to manage their income-tax return (ITR) filings and related proceedings. As of 2024, the Income Tax Act…

Prasenjit Bhowmik July 8, 2026