Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Real Estate Agent and Broker Income Tax Under ITA 2025: Section 44AD, TDS & GST Guide
Real estate agent income tax under ITA 2025 -- business income Section 44AD (6%/8%), TDS received 5% Section 397, GST 18% above Rs 20L, RERA registration, deductible expenses (listing fees, advertising, vehicle, sub-agent TDS).
Section 80IC and 80IB Hill Area Deductions Under ITA 2025: Manufacturing Tax Holiday
Section 80IC hill area manufacturing deduction under ITA 2025 -- 100% profit for 5 years (Himachal/Uttarakhand), 100% for 10 years (North-East), Section 80IBA affordable housing 100%, not available under Section 115BAA.
Share Buyback Tax Under ITA 2025: Finance Act 2024 Change -- Shareholder Capital Gains Guide
Share buyback tax under ITA 2025 -- Section 115QA abolished October 2024, shareholders now pay capital gains (LTCG 12.5%/STCG 20% for listed), pre-October 2024 company-level buyback tax, buyback vs dividend comparison.
Income Tax for Architects and Engineers Under ITA 2025: Section 44ADA, Fees & GST Guide
Architect and engineer income tax under ITA 2025 -- Section 44ADA 50% receipts (Rs 75L), deductible expenses (CAD software, site visits, survey instruments), TDS 10% from clients, GST 18%, COA/CEA compliance.
Income Tax for Stock Market Investors Under ITA 2025: LTCG, STCG, F&O and Intraday Guide
Stock market investor tax under ITA 2025 -- LTCG 12.5% Section 112A (12 months, Rs 1.25L exempt), STCG 20% Section 111A, intraday speculative slab rate (4-year carry-forward), F&O non-speculative slab (8-year carry-forward).
Income Tax for Consultants with Overseas Income Under ITA 2025: Foreign Tax Credit & DTAA
Consultants with overseas income under ITA 2025 -- India ROR pays tax on global income, foreign client no Indian TDS, DTAA 183-day exemption, Section 90/91 foreign tax credit Form 67, Section 44ADA 50% if within Rs 75L.
Income Tax Compliance Calendar 2026-27: All Due Dates Under ITA 2025
Complete income tax compliance calendar 2026-27 under ITA 2025 -- advance tax (15 June/Sept/Dec/March), TDS deposit 7th monthly, TDS returns (31 July/Oct/Jan/May), ITR due dates, audit report September, MSME year-end.
SEZ and GIFT City Income Tax Under ITA 2025: Section 10AA, 10-Year Holiday & MAT Exemption
SEZ and GIFT City tax under ITA 2025 -- Section 10AA SEZ 100%/50% export profit deduction (units before March 2024), GIFT City 10-year holiday + MAT exempt, IIFSC broad exemptions, MAT applies to SEZ but not GIFT City.
Income Tax for Insurance Agents Under ITA 2025: Commission TDS 5%, Section 44AD & GST Guide
Insurance agent income tax under ITA 2025 -- all commission types (FYC, renewal, ORC) business income, TDS 5% Section 398 (Rs 15K threshold), Section 44AD 6%/8% presumptive, GST 18% above Rs 20L, sub-agent TDS obligation.
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