Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 356-358 IT Act 2025 — General Anti-Avoidance Rules (GAAR)
Section 356-358 GAAR under Section 356-358, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 359-366 IT Act 2025 — Transfer Pricing (Arm's Length, Documentation)
Section 359-366 transfer pricing under Section 359-366, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 367-370 IT Act 2025 — Thin Capitalization and Interest Limitation
Section 367-370 thin capitalization under Section 367-370, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 376-381 IT Act 2025 — TDS and TCS Framework Overview
Section 376-381 TDS overview under Section 376-381, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 382-384 IT Act 2025 — Advance Tax (Installments, Interest)
Section 382-384 advance tax under Section 382-384, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 388-389 IT Act 2025 — Refunds and Interest on Refunds
Section 388-389 refunds under Section 388-389, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 392 IT Act 2025 — TDS on Salary (Single Consolidated Section)
Section 392 TDS salary 2025 under Section 392, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 393 IT Act 2025 — TDS on Non-Salary (3 Tables: Resident, NR, Any Person)
Section 393 TDS non-salary 2025 under Section 393, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 394 IT Act 2025 — TCS (Tax Collected at Source)
Section 394 TCS 2025 under Section 394, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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