Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Income Tax for Women Taxpayers in India Under ITA 2025: SSY, Home Loan & Planning Guide
Income tax for women under ITA 2025 -- no separate women slab, SSY EEE deduction Rs 1.5L, joint home loan Rs 2L+Rs 2L, maternity benefit taxable, minor child clubbing Rs 1,500 exemption, Section 44ADA for entrepreneurs.
Income Tax Rectification Under ITA 2025: Section 285, CPC Intimations & Demand Response
Income tax rectification under Section 285 ITA 2025 -- mistake apparent from record, CPC Section 257A intimation errors, TDS credit missed, Section 157 rebate missed, 4-year deadline, rectification vs appeal.
Business Tax Planning Strategies Under ITA 2025: Structure, Deductions & Year-End Guide
Business tax planning under ITA 2025 -- structure choice (22% vs 30%), Section 37 deductions, employer NPS dual benefit, timing income and expenses, Section 43B year-end checklist, Section 80JJAA employment deduction.
Online Gaming Winnings Tax Under ITA 2025: Section 394A Net Winnings & TDS Guide
Online gaming tax under ITA 2025 -- Section 394A 30% on net winnings (withdrawals + year-end balance minus opening balance minus deposits), Section 394B TDS zero threshold, no set-off against other income.
Income Tax Appeals Under ITA 2025: CIT(A), ITAT, Faceless Appeals & Vivad se Vishwas
Income tax appeal structure under ITA 2025 -- CIT(A) Section 319 (30 days, faceless), ITAT Section 341 (60 days), High Court questions of law, Vivad se Vishwas settlement, stay of demand 20%/50%.
Deemed Dividend Under ITA 2025: Section 2(22)(e) Loans to Shareholders Guide
Deemed dividend under ITA 2025 -- loans from closely-held company to 10%+ shareholders are deemed dividend (up to accumulated profits), TDS 10%, slab rate tax, repayment does not reverse, avoidance strategies.
Income Tax Search, Survey and Seizure Under ITA 2025: Rights, Block Assessment & Section 68
Income tax search under ITA 2025 -- Section 275 authorisation, rights of searched person, block assessment 6 years, 60% tax on undisclosed income, Section 276A survey, provisional attachment Section 281B.
Old Tax Regime Under ITA 2025: Complete Guide to Slabs, Deductions and When to Choose It
Old tax regime complete guide under ITA 2025 -- slabs (5%/20%/30%), Section 123 Rs 1.5L, NPS Rs 50K extra, health insurance Rs 25K-1L, home loan Rs 2L, HRA exemption, computation example, old vs new comparison.
ESOP Taxation Under ITA 2025: Perquisite at Allotment, Capital Gains & Startup Deferral
ESOP taxation under ITA 2025 -- two-event: perquisite at allotment (FMV minus exercise price, slab rate) and capital gains at sale (LTCG 12.5%/STCG 20%), startup 5-year deferral, RSU vs ESOP, MNC foreign ESOPs.
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