Section 44ADA under ITA 2025 — 50% of professional receipts as income, Rs 75L limit, eligible professions (doctor CA lawyer architect), no books, ITR-4, single advance tax 15 March, partnership firms.

TaxClue Team

26 Mar

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Direct Tax

VDA Crypto Tax Under ITA 2025: 30% Rate, No Loss Set-Off & TDS Guide

Crypto/VDA tax under Section 67A ITA 2025 — 30% flat rate, no loss set-off, no Section 157 rebate, 1% TDS Section 67B, staking/mining/NFT taxable at 30%, Schedule VDA in ITR.

Income From Other Sources Under ITA 2025: Interest, Dividends & Gifts Guide

Income from other sources under ITA 2025 — bank FD/savings interest at slab, Rs 10K savings deduction, Rs 50K senior, dividends at slab, gifts Rs 50K threshold, family pension Rs 15K, NSC accrual.

Income From House Property Under ITA 2025: Let-Out, Deemed Let-Out & Interest Guide

House property income under ITA 2025 — 2 self-occupied zero value, deemed rent beyond 2, let-out GAV/NAV computation, 30% standard deduction, unlimited interest let-out, Rs 2L loss set-off.

Perquisites Valuation Under ITA 2025: Section 17(2) & IT Rule 3 Complete Guide

Perquisite valuation under ITA 2025 Section 17(2) and IT Rule 3 — RFA 7.5-15% of salary, company car Rs 1,800/2,400/month, ESOP FMV-exercise price, exempt perquisites, ESOP startup deferral.

Advance Tax Computation Under ITA 2025: Due Dates, Instalments & Interest Guide

Advance tax computation under ITA 2025 — four instalments (15 June 15%, 15 Sept 45%, 15 Dec 75%, 15 March 100%), senior citizen exempt, presumptive single instalment, Section 417 interest.

Schedule CG for Mutual Fund Capital Gains in ITR Under ITA 2025: Complete Guide

Schedule CG for mutual fund capital gains in ITR under ITA 2025 — FIFO method, capital gains statement, SIP FIFO detailed example, switch = redemption + fresh purchase, STP taxable events.

Set-Off and Carry Forward of Losses Under ITA 2025: Complete Rules

Set-off and carry forward of losses under ITA 2025 — intra/inter-head rules, LTCL only vs LTCG, speculation 4 years, business 8 years, unabsorbed depreciation indefinite, file on time to carry forward.

Income Tax Notices Under ITA 2025: Types, Response Guide & AIS Mismatch

Income tax notice types under ITA 2025 — Section 257A intimation, limited scrutiny Section 268, complete scrutiny Section 270, reassessment Section 279, rectification Section 285, AIS mismatch.