Complete guide to capital gains on sale of house, land, and commercial property under ITA 2025. Covers 12.5% LTCG without indexation, Section 54 exemption, TDS on property sale, and CGAS.

TaxClue Team

13 May

⏱ 2m

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TDS & TCS

TDS on Salary Under ITA 2025: Section 192, Form 16, Employer Obligations

Complete guide to TDS on salary under Section 192 of ITA 2025. Covers how employers compute TDS, Form 12BB, Form 16 issuance, new employee declarations, and consequences.

TDS on Rent Under ITA 2025: Section 194I, 194IB and Compliance Guide

Guide to TDS on rent under ITA 2025. Covers Section 194I (business rent), Section 194IB (individual/HUF rent above Rs 50,000/month), rates, thresholds, and Form 26QC filing.

TDS on Professional Fees Under ITA 2025: Section 194J Rates, Threshold and Compliance

Guide to TDS on professional and technical fees under Section 194J of ITA 2025. Covers 10% rate for professionals, 2% for technical services, royalty, threshold of Rs 30,000, and filing.

Advance Tax Payment Under ITA 2025: Calculation, Due Dates and Interest on Default

Comprehensive guide to advance tax under ITA 2025. Covers who must pay, four instalment due dates, computation method, and interest under Sections 234B and 234C for default.

MAT Minimum Alternate Tax Under ITA 2025: Book Profit, 15% Rate and Computation

Complete guide to MAT under ITA 2025. Covers 15% rate on book profit, computation of book profit, adjustments, MAT credit utilisation, and exemptions for certain companies.

NRI Taxation Under ITA 2025: Residential Status, DTAA, and Indian Income

Comprehensive guide to NRI taxation under ITA 2025. Covers residential status determination, taxability of Indian income, NRE/NRO account rules, DTAA benefits, and ITR filing.

Set-Off and Carry Forward of Losses Under ITA 2025: Complete Rules

Comprehensive guide to set-off and carry forward of losses under ITA 2025. Covers intra-head and inter-head set-off, carry forward periods, and exceptions for house property, capital, and business losses.

New Income Tax Slabs 2026-27: Complete Guide Under Income Tax Act 2025

Comprehensive guide to the new income tax slabs for FY 2026-27 under the Income Tax Act 2025 (ITA 2025). Covers default regime rates, rebate, surcharge, and cess with calculation examples.