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Income Tax

Income Tax Act 2025 - Complete Guide: New Slabs, Key Changes and What It Means for You

The Income Tax Act 2025 (No. 30 of 2025), enacted on 21 August 2025 and effective from 1 April 2026, replaces the Income Tax Act 1961. This guide covers new tax slabs, VDA taxation at 30%, LTCG at 12.5%, corporate tax rates, and every key structural change taxpayers need to know.

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TaxClue Team
13 May
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How to Start a Food Business in India - Complete Guide (2026) FSSAI

How to Start a Food Business in India - Complete Guide (2026)

India's food industry is one of the fastest-growing sectors in the economy, and for good reason. Rapid urbanization, changing lifestyles, the explosive growth of food delivery platforms like

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TaxClue Team
31 Mar
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Direct Tax

Salary Restructuring for Tax Savings Under ITA 2025: HRA, LTA, NPS & Form 12BB Guide

Salary restructuring income tax under ITA 2025 -- HRA exemption formula (lowest of three), LTA 2 journeys per 4-year block, employer NPS 10% tax-free (both regimes), perquisites concessional value, Form 12BB declaration, new regime vs old regime comparison.

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TaxClue Team
31 Mar
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Direct Tax

Provident Fund (EPF/VPF) Income Tax Under ITA 2025: Rs 2.5L Interest Cap, 5-Year Rule & EPS

EPF income tax under ITA 2025 -- employee contribution deductible Section 123, Finance Act 2021 interest taxable above Rs 2.5L annual contribution, withdrawal before 5 years taxable, after 5 years exempt, EPS pension taxable, gratuity Rs 20L private, PPF fully exempt.

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TaxClue Team
31 Mar
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Capital Gains

Mutual Fund Capital Gains Tax Under ITA 2025: LTCG 12.5%, Debt Slab Rate & SIP FIFO Guide

Mutual fund capital gains tax under ITA 2025 -- equity MF LTCG 12.5% after 12 months (Rs 1.25L exempt), STCG 20%, ELSS 3-year lock-in LTCG, debt funds slab rate (Finance Act 2023), SIP FIFO method, dividend IDCW slab rate, tax harvesting Rs 1.25L.

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TaxClue Team
31 Mar
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Capital Gains

Gold Investment Capital Gains Tax Under ITA 2025: Physical Gold, SGB Exempt, Gold ETF Slab Rate

Gold capital gains tax under ITA 2025 -- physical gold LTCG 12.5%/20% indexation after 24 months, SGB maturity capital gains fully exempt, Gold ETF slab rate (Finance Act 2023), CBDT jewellery safe limits (500g married), digital gold treated as physical.

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TaxClue Team
31 Mar
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Capital Gains

Unlisted Shares Capital Gains Tax Under ITA 2025: LTCG 12.5% After 24 Months, ESOP & Startup

Unlisted shares capital gains tax under ITA 2025 -- LTCG 12.5% after 24 months (Budget 2024), STCG slab rate, ESOP perquisite then LTCG/STCG, pre-IPO to listed transition, angel tax abolished, Section 54GB startup reinvestment, buyback dividend October 2024.

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TaxClue Team
31 Mar
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Capital Gains

Residential Property Sale Capital Gains Under ITA 2025: 12.5% vs Indexation, Section 54 & CGAS

Residential property sale capital gains under ITA 2025 -- Budget 2024 choice (12.5% or 20% CII indexation for pre-July 2024), Section 54 reinvestment new house (1 before/2 after), Section 54EC NHAI/REC bonds Rs 50L, CGAS, stamp duty value dispute, joint property.

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TaxClue Team
31 Mar
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Capital Gains

Share Trading and Stock Market Income Tax Under ITA 2025: LTCG, STCG, F&O & Intraday Guide

Stock market income tax under ITA 2025 -- LTCG equity 12.5% after 12 months (Rs 1.25L exempt), STCG 20%, F&O non-speculative business income slab rate, intraday speculative business, set-off hierarchy, F&O loss vs salary, tax audit F&O, bonus shares nil cost.

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TaxClue Team
31 Mar
⏱ 5m
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