Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Section 9 IT Act 2025 — Income Deemed to Accrue or Arise in India
Section 9 IT Act 2025 deemed income under Section 9, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 15-59 IT Act 2025 — Exempt Incomes Overview (Replacing Old Section 10)
Section 15-59 exempt income under Section 15-59, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 16-20 IT Act 2025 — Salary Related Exemptions (HRA, LTA, Gratuity)
Section 16-20 salary exemptions under Section 16-20, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 26-30 IT Act 2025 — Capital Gains Exemptions (54/54EC/54F Equivalents)
Section 26-30 capital gains exemptions under Section 26-30, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 60 IT Act 2025 — Income Under Head Salaries (Charging Section)
Section 60 IT Act 2025 salary under Section 60, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 62 IT Act 2025 — Standard Deduction (Rs 75,000)
Section 62 IT Act 2025 standard deduction under Section 62, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 63-65 IT Act 2025 — HRA and Other Allowances
Section 63-65 HRA under Section 63-65, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 66-68 IT Act 2025 — Perquisites (RFA, Car, ESOP, Sweat Equity)
Section 66-68 perquisites under Section 66-68, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 75 IT Act 2025 — Income from House Property (Charging Section)
Section 75 IT Act 2025 house property under Section 75, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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