Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Deductions from Business Income Under IT Act 2025
Complete analysis of business deductions under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Section 37 Equivalent Under IT Act 2025 -- General Deduction
Complete analysis of Section 37 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Depreciation Under IT Act 2025 -- Schedule 3
Complete analysis of depreciation under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Depreciation Rates Under IT Act 2025 -- Block-wise Table
Complete analysis of depreciation rates under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Presumptive Taxation Under IT Act 2025 -- 44AD Equivalent
Complete analysis of presumptive under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Presumptive for Professionals Under IT Act 2025 -- 44ADA
Complete analysis of presumptive under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Presumptive for Goods Carriage Under IT Act 2025 -- 44AE
Complete analysis of presumptive under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Section 43B Equivalent Under IT Act 2025 -- Payment Basis
Complete analysis of Section 43B under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Section 43B(h) MSME Under IT Act 2025 -- 45 Day Rule
Complete analysis of 43B(h) under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
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