Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Section 80EEB EV Loan Interest Deduction Under ITA 2025: Rs 1.5L Electric Vehicle Guide
Section 80EEB EV loan interest deduction under ITA 2025 -- Rs 1.5L annual interest deduction for electric vehicle loans sanctioned before 31 March 2023, old regime, pure EVs only (not hybrids), ongoing benefit for existing borrowers.
Income Tax for Doctors and Medical Professionals Under ITA 2025: Salary, Practice & Clinical Trials
Medical professional income tax under ITA 2025 -- employed doctor salary, visiting consultant TDS 10%, Section 44ADA 50% for independent practice, clinical trial fees professional income, pharma gifts taxable, telemedicine.
Tax Audit Under ITA 2025: Section 162 Threshold, Form 3CD and Due Dates Guide
Tax audit under Section 162 ITA 2025 -- thresholds (Rs 1 crore business, Rs 10 crore digital, Rs 50 lakh professionals), Form 3CA/3CB + Form 3CD, due date 30 September, UDIN, penalty Rs 1.5 lakh, opting out of 44AD/44ADA.
Capital Gains on Compulsory Acquisition Under ITA 2025: Agricultural Land Exempt & Solatium
Compulsory acquisition capital gains under ITA 2025 -- Section 45(5) timing, agricultural land exempt (rural fully, urban compulsory acquisition exempt), solatium exempt, interest 50% deductible, Section 54/54EC available.
Income Tax for Sportspersons in India Under ITA 2025: IPL Salary, Endorsements & Prizes
Sportsperson income tax under ITA 2025 -- IPL franchise salary, BCCI match fees TDS 10%, endorsement professional income, government awards exempt (Arjuna Award), private tournament prize taxable, coaching Section 44ADA.
Dividends from Foreign Companies Tax in India Under ITA 2025: Slab Rate & Foreign Tax Credit
Foreign company dividends tax under ITA 2025 -- taxable at slab rate as other sources, foreign tax credit Section 90/91 Form 67, US W-8BEN 25% withholding, Schedule FA disclosure, DRIP reinvestment taxable, capital gains unlisted 24 months.
Royalty from Books and Writing: Author Income Tax Under ITA 2025 -- Section 80QQB Guide
Author income tax under ITA 2025 -- Section 80QQB Rs 3L royalty deduction (novels, non-fiction; not textbooks), old regime, individual authors only, TDS 10% publisher, digital platforms Amazon KDP, foreign royalty exchange benefit.
TCS (Tax Collected at Source) Under ITA 2025: LRS 20%, Tour Packages, Motor Vehicles Guide
TCS under ITA 2025 -- LRS remittances 20% (from October 2023), overseas tour packages 20%, motor vehicles 1% above Rs 10L, general goods 0.1% (seller above Rs 10 crore), TCS credit in Form 26AS, quarterly Form 27EQ.
Income Tax for Lawyers and Advocates Under ITA 2025: Section 44ADA, TDS & GST Guide
Lawyer advocate income tax under ITA 2025 -- Section 44ADA 50% professional receipts (Rs 75L), TDS 10% corporate clients Section 399, GST exempt individual clients, business clients 18% GST, retainer fees, arbitrator income.
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