Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Income Tax on Gifts — When Taxable, Exemptions, and Limits
gifts taxation. Complete guide. Income Tax Act. Updated March 2026.
Section 1 IT Act 2025 — Short Title, Commencement, and Application
Section 1 IT Act 2025 under Section 1, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 2 IT Act 2025 — Definitions (Part 1: A-L)
Section 2 IT Act 2025 definitions under Section 2(1)-(60), Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 2 IT Act 2025 — Definitions (Part 2: M-Z)
Section 2 IT Act 2025 definitions Part 2 under Section 2(61)-(120), Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 3 IT Act 2025 — Tax Year (Replaces AY/PY)
Section 3 IT Act 2025 tax year under Section 3, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 4 IT Act 2025 — Charge of Income Tax
Section 4 IT Act 2025 charge under Section 4, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 5 IT Act 2025 — Scope of Total Income (Resident vs Non-Resident)
Section 5 IT Act 2025 scope under Section 5, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 6 IT Act 2025 — Residence in India (Individual)
Section 6 IT Act 2025 residence under Section 6, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 7-8 IT Act 2025 — Residence of HUF, Company, Firm
Section 7 residence HUF under Section 7-8, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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