Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
AMT Under IT Act 2025 -- 115JC Equivalent
Complete analysis of AMT under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Surcharge Under IT Act 2025 -- Unified in Section 4
Complete analysis of surcharge under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Rebate Under IT Act 2025 -- 87A Equivalent Rs. 60,000
Complete analysis of rebate under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Clause 196 -- STCG on Listed Equity 20%
Complete analysis of Clause 196 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Clause 197 -- LTCG on Non-Equity Assets
Complete analysis of Clause 197 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Clause 198 -- LTCG on Listed Equity 12.5%
Complete analysis of Clause 198 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Section 115A Equivalent Under IT Act 2025 -- NRI Rates
Complete analysis of 115A under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Section 115BBH Equivalent Under IT Act 2025 -- VDA 30%
Complete analysis of 115BBH under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Section 115BAD Equivalent Under IT Act 2025 -- Cooperative
Complete analysis of 115BAD under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
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