Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 199-201 IT Act 2025 — Donations (80G Equivalent)
Section 199-201 donation deduction under Section 199-201, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 205-208 IT Act 2025 — Startup and Employment Deductions
Section 205-208 startup deduction under Section 205-208, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 209-212 IT Act 2025 — NPS Deduction (80CCD Equivalent)
Section 209-212 NPS deduction under Section 209-212, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 232-234 IT Act 2025 — Tax on Special Incomes (Lottery, VDA, Anonymous)
Section 232-234 special income tax under Section 232-234, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 261-265 IT Act 2025 — Foreign Company POEM and Permanent Establishment
Section 261-265 foreign company under Section 261-265, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 271-275 IT Act 2025 — Undisclosed Foreign Income and Black Money
Section 271-275 undisclosed foreign income under Section 271-275, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 281-285 IT Act 2025 — Succession, Partition, and Conversion
Section 281-285 succession under Section 281-285, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 10(5) IT Act 1961 — Leave Travel Allowance (LTA) Exemption
Section 10(5) LTA exemption under Section 10(5), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(10) IT Act 1961 — Gratuity Exemption (Rs 25 Lakh / Unlimited)
Section 10(10) gratuity exemption under Section 10(10), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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