Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 36-40 IT Act 2025 — Government and Sovereign Entity Exemptions
Section 36-40 government exemption under Section 36-40, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 51-55 IT Act 2025 — Scholarship, Award, and Cultural Exemptions
Section 51-55 scholarship under Section 51-55, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 56-59 IT Act 2025 — Miscellaneous Exemptions (VDA, Digital)
Section 56-59 miscellaneous exemptions under Section 56-59, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 61 IT Act 2025 — Computation of Salary Income
Section 61 salary computation under Section 61, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 71-72 IT Act 2025 — Professional Tax and Entertainment Allowance
Section 71-72 professional tax under Section 71-72, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 76 IT Act 2025 — Annual Value Determination (Let-Out Property)
Section 76 annual value under Section 76, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 78 IT Act 2025 — Self-Occupied Property (2 Properties NIL Annual Value)
Section 78 self-occupied under Section 78, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 81-82 IT Act 2025 — Unrealized Rent, Arrears, Co-Ownership
Section 81-82 unrealized rent under Section 81-82, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 84-86 IT Act 2025 — Speculative vs Non-Speculative Business
Section 84-86 speculative business under Section 84-86, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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