Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Foreign Dividends Income Tax Under ITA 2025: US Stocks, DTAA, Form 67 & Schedule FA
Foreign dividends income tax under ITA 2025 -- slab rate for Indian ROR, US 15% DTAA withholding (W-8BEN), Form 67 foreign tax credit, DTAA rates (USA 15%, UK 15%, Singapore 10%), Schedule FA mandatory disclosure, international mutual funds slab rate.
Author Royalty Income Tax Under ITA 2025: Section 80QQB Rs 3L, Section 44ADA & Advances
Author royalty income tax under ITA 2025 -- professional or other sources classification, Section 80QQB Rs 3L (literary/artistic not textbooks), TDS 10% publisher, Section 44ADA 50% professional, combined Section 44ADA + 80QQB powerful, advance royalty taxable year of receipt.
Income Tax for Digital Marketing Professionals Under ITA 2025: Section 44ADA, Foreign Clients & GST
Digital marketing professional income tax under ITA 2025 -- Section 44ADA 50% up to Rs 75L (SEO SEM social media), TDS 2%/10% Indian clients, foreign client income FEMA zero-rated GST, Ahrefs SEMrush deductible, affiliate commission TDS 5%, agency pass-through.
Income Tax for Indian Consultants Working Overseas Under ITA 2025: NRI, DTAA, Form 67 & RNOR
Indian consultant overseas income tax under ITA 2025 -- NRI abroad 182 days foreign income exempt, RNOR buffer 2-3 years on return, DTAA credit Form 67, UAE no withholding India taxes full, short-term deputation resident taxes in India, remote work from India taxable.
Corporate Restructuring Income Tax Under ITA 2025: Amalgamation, Demerger, Slump Sale Guide
Corporate restructuring income tax under ITA 2025 -- amalgamation exempt Section 47 (shares as consideration), demerger exempt Section 47(vib), slump sale Section 50B (sale consideration minus net worth), LTCG 36 months, loss carry-forward, GAAR risk.
Rental Income and House Property Tax Under ITA 2025: Annual Value, 30% Deduction & Home Loan
Rental income house property tax under ITA 2025 -- Annual Value (higher of actual vs expected rent), 30% standard deduction Net AV, home loan interest unlimited let-out, Rs 2L cap SOP, loss set-off Rs 2L/carry-forward 8 years, co-ownership separate, TDS Section 401.
Senior Citizen Income Tax Under ITA 2025: Rs 3L/5L Exemption, Section 80TTB & Form 15H
Senior citizen income tax under ITA 2025 -- basic exemption Rs 3L (60+) / Rs 5L (80+) old regime, Section 80TTB Rs 50K all interest, health insurance Rs 50K Section 126, Section 194P ITR exemption for 75+ bank-pension, advance tax exempt (no business), Form 15H.
Income Tax Penalties and Prosecution Under ITA 2025: Section 433 Concealment, TDS & Criminal
Income tax penalties under ITA 2025 -- Section 433 concealment 100-300%, under-reporting 50%, misreporting 200%, TDS non-deduction equal penalty, prosecution willful evasion 3-7 years, compounding, reasonable cause defence, faceless penalty proceedings.
Income Tax on Family Gifts Under ITA 2025: Relatives Exempt, Spouse Clubbing & Adult Child
Family gift income tax under ITA 2025 -- gifts from relatives fully exempt (specific list), non-relative above Rs 50K taxable, spouse gift exempt but income clubbed Section 100, minor child clubbing Rs 1,500 exemption, adult child no clubbing, wedding gift universally exempt.
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