Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 174-177 IT Act 2025 — Clubbing of Income
Section 174-177 clubbing under Section 174-177, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 178-184 IT Act 2025 — Set-Off and Carry Forward of Losses
Section 178-184 set-off losses under Section 178-184, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 192-195 IT Act 2025 — Deductions (80C Equivalent: PPF, ELSS, LIC)
Section 192-195 deductions 80C equivalent under Section 192-195, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 196-198 IT Act 2025 — Medical Insurance (80D), Disability (80U), Education Loan (80E)
Section 196-198 deductions 80D equivalent under Section 196-198, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 225 IT Act 2025 — New Regime vs Old Regime (Default New Regime)
Section 225 IT Act 2025 new regime under Section 225, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 229 IT Act 2025 — Rebate (87A Equivalent — Tax NIL up to Rs 12 Lakh)
Section 229 IT Act 2025 rebate under Section 229, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 241-250 IT Act 2025 — Special Tax Rates for Non-Residents
Section 241-250 non-resident rates under Section 241-250, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 15-17 IT Act 1961 — Salary Income (Charging, Definition, Perquisites)
Section 15-17 IT Act 1961 salary under Section 15-17, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 16 IT Act 1961 — Standard Deduction and Professional Tax
Section 16 IT Act 1961 standard deduction under Section 16, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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