Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Income Tax on Gifts Received in India Under ITA 2025: Rs 50,000 Threshold & Relatives Exempt
Gift tax under ITA 2025 -- Section 56(2)(x) non-relative gifts above Rs 50K aggregate taxable, relatives fully exempt, marriage gifts exempt, inheritance exempt, property below stamp duty value taxable difference, minor child clubbing.
Income Tax for Digital Marketing Professionals Under ITA 2025: Section 44ADA, GST & Foreign Clients
Digital marketing professional income tax under ITA 2025 -- Section 44ADA 50% professional receipts (Rs 75L), TDS 2%/10% from clients, GST 18% Indian clients (zero-rated foreign), foreign client FEMA, agency structure.
Section 80EEA First Home Buyer Interest Deduction Under ITA 2025: Rs 1.5L Additional Guide
Section 80EEA additional Rs 1.5L interest deduction for first home buyers under ITA 2025 -- loan sanctioned before 31 March 2022, stamp duty value up to Rs 45L, combined with Section 57 Rs 2L for total Rs 3.5L, joint loan Rs 7L.
Income Tax for E-Commerce Sellers Under ITA 2025: Amazon Flipkart TDS, Section 44AD & GST
E-commerce seller income tax under ITA 2025 -- Section 194O equivalent TDS 1% by marketplace on gross sales, Section 44AD 6% digital receipts, GST mandatory registration, GST TCS 1%, COGS deductible regular books.
Income Tax for Influencers and Brand Collaborations Under ITA 2025: TDS, GST & Barter Guide
Influencer income tax under ITA 2025 -- Section 44ADA 50% professional receipts (Rs 75L), brand collaboration TDS 10%, barter FMV taxable, GST 18% Indian brands (zero-rated foreign), foreign platform income advance tax.
Capital Gains on Jewellery and Precious Metals Under ITA 2025: LTCG, Indexation & Ancestral
Jewellery capital gains under ITA 2025 -- 24-month LTCG threshold, 12.5%/20% with indexation (grandfathering pre-July 2024), ancestral jewellery FMV 1 April 2001, inherited cost, Schedule AL disclosure, diamond valuer.
Portfolio Management Services (PMS) Tax Under ITA 2025: Capital Gains, Fees & Planning
PMS tax guide under ITA 2025 -- every trade generates capital gains in investor hands (unlike MF), LTCG 12.5%/STCG 20% on equity, PMS fees not deductible, advance tax quarterly, F&O component needs ITR-3, loss harvesting.
Interest from Government Securities Tax Under ITA 2025: G-Sec, SGB, Tax-Free Bonds
Government securities interest tax under ITA 2025 -- G-Sec/SDL interest slab rate TDS 10%, SGB interest taxable (maturity fully exempt), tax-free bonds interest exempt Section 10(15), RBI Retail Direct TDS, capital gains slab rate.
Customs Broker and Clearing Agent Income Tax Under ITA 2025: Section 44AD & Pass-Through
Customs broker income tax under ITA 2025 -- business income (not professional), pass-through duties excluded from turnover, Section 44AD 6%/8%, sub-agent TDS obligation, GST 18%, deductible expenses.
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