Income Tax
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Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 263/264 IT Act 1961 — Revision by PCIT (Erroneous/Prejudicial, Assessee-Friendly)
Section 263 revision under Section 263/264, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 12A/12AB IT Act 1961 — Trust and Institution Registration
Section 12A registration under Section 12A/12AB, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 80-IAC IT Act 1961 — Startup Deduction (100% for 3 of 10 Years)
Section 80-IAC startup deduction under Section 80-IAC, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 44ADA IT Act 1961 — Presumptive Taxation for Professionals (50% of Receipts)
Section 44ADA presumptive under Section 44ADA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 269SS/269ST IT Act 1961 — Cash Transaction Restrictions
Section 269SS cash loan Rs 20000 under Section 269SS/269ST, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115JB IT Act 1961 — Minimum Alternate Tax (MAT) at 15%
Section 115JB MAT under Section 115JB, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 80JJAA IT Act 1961 — Employment Generation Deduction (30% Additional Employee Cost)
Section 80JJAA employment under Section 80JJAA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 289-292 IT Act 2025 — Return of Income (Filing, Due Date, Belated, Revised)
Section 289-292 return of income under Section 289-292, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 293-296 IT Act 2025 — Self-Assessment and Regular Assessment
Section 293-296 self-assessment under Section 293-296, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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