Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 501-510 IT Act 2025 — Administrative Provisions (CBDT Powers)
Section 501-510 CBDT under Section 501-510, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Schedules 5-7 IT Act 2025 — Recognized PF, Superannuation, Gratuity Fund Rules
Schedule 5 recognized PF under Schedule 5-7, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Schedule 8 IT Act 2025 — Valuation of Perquisites
Schedule 8 perquisite valuation under Schedule 8, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Schedules 9-10 IT Act 2025 — Capital Gains Rules and Specified Businesses
Schedule 9 capital gains rules under Schedule 9-10, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Schedules 11-16 IT Act 2025 — Charitable, TP, GAAR, Tonnage, IFSC, Transitional
Schedule 11 charitable under Schedule 11-16, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 2 IT Act 1961 — Key Definitions (Income, Person, Assessee, Capital Asset)
Section 2 definitions 1961 under Section 2, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 5A IT Act 1961 — Apportionment of Income (Portuguese Civil Code / Goa)
Section 5A community property under Section 5A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 9A IT Act 1961 — Fund Manager Regime (Not Business Connection)
Section 9A fund manager under Section 9A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(23C) IT Act 1961 — Educational and Medical Institution Exemption
Section 10(23C) educational under Section 10(23C), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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