Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 79-80 IT Act 2025 — Deductions from House Property (30% + Interest)
Section 79-80 HP deductions under Section 79-80, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 83 IT Act 2025 — Profits and Gains of Business or Profession
Section 83 IT Act 2025 PGBP under Section 83, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 91-95 IT Act 2025 — Depreciation (Block Assets, WDV, Rates)
Section 91-95 depreciation under Section 91-95, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 106-108 IT Act 2025 — Presumptive Taxation (44AD/44ADA/44AE Equivalents)
Section 106-108 presumptive taxation under Section 106-108, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 121 IT Act 2025 — Capital Gains (Charging Section)
Section 121 IT Act 2025 capital gains under Section 121, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 131-136 IT Act 2025 — STCG and LTCG Tax Rates
Section 131-136 STCG rate under Section 131-136, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 137-143 IT Act 2025 — Capital Gains Exemptions (54/54EC/54F)
Section 137-143 capital gains exemption under Section 137-143, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 158 IT Act 2025 — Income from Other Sources (Charging Section)
Section 158 IT Act 2025 other sources under Section 158, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 165-170 IT Act 2025 — Lottery, Gaming, and Virtual Digital Assets (Crypto)
Section 165-170 lottery 30% under Section 165-170, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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