Income Tax
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Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Section 40(a)(ia) IT Act 1961 — TDS Disallowance (30% of Expense)
Section 40(a)(ia) TDS disallowance under Section 40(a)(ia), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 45 IT Act 1961 — Capital Gains Charging Section (All Sub-Sections)
Section 45 capital gains under Section 45, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 48 IT Act 1961 — Mode of Computation of Capital Gains
Section 48 computation under Section 48, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 50C IT Act 1961 — Stamp Duty Valuation for Capital Gains
Section 50C stamp duty under Section 50C, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 54 IT Act 1961 — Exemption on Sale of Residential House Property
Section 54 exemption under Section 54, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 54EC IT Act 1961 — Exemption by Investment in Specified Bonds
Section 54EC exemption under Section 54EC, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(1) IT Act 1961 — Agricultural Income (Fully Exempt)
Section 10(1) agricultural income under Section 10(1), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(10D) IT Act 1961 — Life Insurance Maturity Exemption
Section 10(10D) insurance maturity under Section 10(10D), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115BAC IT Act 1961 — New Tax Regime (Default from AY 2024-25)
Section 115BAC new tax regime under Section 115BAC, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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