Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Section 10AA IT Act 1961 — SEZ Unit Deduction
Section 10AA SEZ under Section 10AA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 11-13 IT Act 1961 — Charitable Trust Income (Accumulation, Application, Violation)
Section 11-13 charitable trust under Section 11-13, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 40(b) IT Act 1961 — Partner Remuneration and Interest Deduction
Section 40(b) partner remuneration under Section 40(b), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 43(5) IT Act 1961 — Speculative Transaction Definition
Section 43(5) speculative transaction under Section 43(5), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 45(5A) IT Act 1961 — Capital Gains on Joint Development Agreement (JDA)
Section 45(5A) JDA under Section 45(5A), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 56(2)(viib) IT Act 1961 — Angel Tax (Share Premium Valuation)
Section 56(2)(viib) angel tax under Section 56(2)(viib), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 94B IT Act 1961 — Thin Capitalization (Interest Limitation 30% EBITDA)
Section 94B thin capitalization under Section 94B, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 95-102 IT Act 1961 — GAAR (General Anti-Avoidance Rules)
Section 95-102 GAAR under Section 95-102, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115A IT Act 1961 — Non-Resident Special Tax Rates
Section 115A non-resident under Section 115A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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