Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Royalty Income Taxation in India Under ITA 2025: Author Deduction, Patent & NR Royalty
Royalty income tax under ITA 2025 -- Section 80QQB author Rs 3L deduction, Section 80RRB patent Rs 3L, software royalty business/other sources, NR royalty 20% Section 115A (DTAA 10-15%), royalty vs FTS distinction.
Commission Income Taxation in India Under ITA 2025: Insurance, MF Distributor & Real Estate
Commission income tax under ITA 2025 -- insurance agent 5% TDS Section 398, real estate brokerage 5% TDS Section 397, mutual fund distributor business income, Section 44AD presumptive, GST 18%, sub-agent TDS.
Capital Gains on Unlisted Shares Under ITA 2025: ESOP, Startup Equity & FMV Guide
Unlisted share capital gains under ITA 2025 -- 24-month LTCG threshold, 12.5%/20% with indexation (grandfathering for pre-July 2024), STCG slab rate, ESOP FMV cost, bonus shares zero cost, Section 56(2)(x) buyer.
Foreign Pension Taxation in India Under ITA 2025: RNOR, Section 89A & Foreign Tax Credit
Foreign pension tax in India under ITA 2025 -- NRI/RNOR not taxable, ROR fully taxable, Section 89A US 401k/UK pension withdrawal basis, foreign tax credit Form 67, US Social Security, DTAA pension articles.
TDS on Professional Fees and Contracts Under ITA 2025: Section 399, 400 & 401 Guide
TDS on professional fees Section 399 (10% professional, 2% technical), contractor Section 400 (1%/2%), rent Section 401 (10%), thresholds, deposit dates, Section 40(a)(ia) disallowance, lower TDS certificate.
Salary Restructuring for Minimum Tax Under ITA 2025: Employer NPS, Meal Vouchers & HRA Guide
Salary restructuring under ITA 2025 -- employer NPS 10% basic tax-free (both regimes), meal vouchers Rs 26,400/year, LTA twice/4 years, mobile reimbursement, HRA optimisation, new regime limitations.
Securities Transaction Tax (STT) Under ITA 2025: Rates, Capital Gains & F&O Impact
STT under ITA 2025 -- rates (equity 0.1%, intraday 0.025%, futures 0.02%, options 0.1%), Budget 2024 F&O rate increases, required for Section 112A/111A concessional rates, deductible for traders.
Equalisation Levy and Digital Advertising Tax Under ITA 2025: 6% Google Ads Guide
Equalisation levy under ITA 2025 -- 6% on digital advertising payments to non-residents (Google Ads, Meta Ads), threshold Rs 1L, deposit 7th monthly, Form 1 by 30 June, expense disallowance if not paid, 2% e-commerce levy abolished April 2025.
Section 44AE Presumptive Tax for Goods Transport Under ITA 2025: Rs 1,000/Ton Guide
Section 44AE presumptive transport taxation under ITA 2025 -- Rs 1,000/ton/month (heavy) or Rs 7,500/vehicle/month, max 10 vehicles, no books, ITR-4, single advance tax 15 March, opting out possible without lock-out.
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