Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Agricultural Land Capital Gains Under ITA 2025: Rural Exempt, Urban LTCG & Section 54B
Agricultural land capital gains under ITA 2025 -- rural land not capital asset (exempt), urban land LTCG 12.5%/20% with indexation, Section 54B reinvestment exemption, compulsory acquisition exempt, JDA.
Complete Salaried Employee Tax Planning Under ITA 2025: Regime, HRA, Home Loan & Form 12BB
Complete salaried tax planning under ITA 2025 -- regime selection, salary restructuring (employer NPS), HRA optimisation, home loan Rs 2L deduction, Form 12BB declaration, Section 123 investments, capital gains.
Section 50C and 56(2)(x) Under ITA 2025: Stamp Duty Value in Property Transactions
Section 50C and 56(2)(x) under ITA 2025 -- seller deemed consideration at stamp duty value, buyer deemed income on discount, 10% tolerance band, FMV dispute via Valuation Officer, combined double-whammy effect.
Mutual Fund SIP, STP and SWP Taxation Under ITA 2025: FIFO, Capital Gains & ITR Guide
Mutual fund SIP/STP/SWP taxation under ITA 2025 -- FIFO method SIP redemption, each STP = redemption + purchase, SWP LTCG 12.5% equity, switch = taxable event, dividend stripping Section 107, capital gains statement.
Tax Benefits for Government Employees and Retirees Under ITA 2025: Gratuity, Leave Encashment & Pension
Government employee and retiree tax benefits under ITA 2025 -- gratuity fully exempt (no cap), leave encashment fully exempt (no cap), commuted pension fully exempt, GPF EEE, pension as salary Rs 75K standard deduction.
GAAR Under ITA 2025: General Anti-Avoidance Rule Provisions, Tests & DTAA Override
GAAR under ITA 2025 Sections 130-136 -- four tests (tax benefit + commercial substance), Approving Panel procedure, Rs 3 crore threshold, DTAA treaty override, SAAR vs GAAR interaction, planning implications.
Rental Income, Advance Rent and Security Deposit Taxation Under ITA 2025
Rental income taxation under ITA 2025 -- advance rent taxable in year of receipt, security deposit non-taxable (forfeiture taxable), PG accommodation business income, TDS 10% on rent above Rs 50K/month, deemed rent vacant.
Section 54EC Capital Gains Bonds Under ITA 2025: NHAI REC Rs 50L Exemption Guide
Section 54EC LTCG exemption under ITA 2025 -- invest LTCG in NHAI/REC bonds within 6 months, Rs 50L limit per year (double by straddling Tax Years), 5-year lock-in, interest taxable, combining with Section 54.
Income Tax Scrutiny on Property Transactions Under ITA 2025: Section 69, 50C & Defence Guide
Property transaction scrutiny under ITA 2025 -- SFT triggers, Section 50C stamp duty addition, Section 69 unexplained investment at 60% tax, capital gains exemption documentation, defence strategies, PMLA risk.
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