Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Partnership Firm Taxation Under ITA 2025: Flat 30%, Partner Salary & Interest Guide
Partnership firm taxation under ITA 2025 — flat 30%, partner salary within book profit limits, interest 12% max, partner share exempt Section 86, registered vs unregistered, LLP comparison.
Section 44AD Presumptive Business Taxation Under ITA 2025: Complete Guide
Section 44AD under ITA 2025 — 6% digital receipts/8% cash, Rs 3 crore limit (digital)/Rs 2 crore, no books, ITR-4, single advance tax 15 March, 5-year lock-out on opting out.
SEZ Tax Benefits Under Income Tax Act 2025: Section 10AA, GIFT City & IFSC Guide
SEZ tax benefits under ITA 2025 — 100%/50% export profit deduction, GIFT City IFSC 10-year holiday, MAT applicability, SEZ developer benefits, export turnover computation.
Dividend Stripping and Bonus Stripping Under Income Tax Act 2025: Sections 107 & 108 Guide
Dividend stripping (Section 107) and bonus stripping (Section 108) under ITA 2025 — loss disallowance rules, 3-month buy/9-month sell window, mutual fund IDCW investors, examples.
Undisclosed Foreign Income & Assets Under Black Money Act 2025: Tax, Penalty & Disclosure
Undisclosed foreign income and assets under Black Money Act 2015 — 30% tax, 300% penalty, Schedule FA mandatory ITR disclosure, FEMA interaction, voluntary disclosure, prosecution risk.
NRI FEMA and Income Tax India 2025: NRE/NRO Accounts, Repatriation & Return Guide
NRI FEMA and income tax India 2025 — NRE/NRO/FCNR accounts, NRE interest exempt, NRO TDS 30%, repatriation rules, LRS $250K, taxable NRI income in India, returning NRI RNOR status.
Tonnage Tax for Shipping Companies Under Income Tax Act 2025: Complete Guide
Tonnage tax scheme under Sections 135A-135F of ITA 2025 — notional income based on ship tonnage, Rs 46/Rs 35/Rs 28/Rs 19 per 100 NT, 10-year commitment, MAT exempt, exit clawback.
Assessment Procedure Under Income Tax Act 2025: Chapter XVI Complete Guide
Assessment procedure under Chapter XVI of ITA 2025 — self-assessment, summary processing Section 257A, limited/complete scrutiny, timelines, taxpayer rights, best judgment, reassessment.
Income Tax Appeal Procedure Under ITA 2025: CIT(A), ITAT & High Court Guide
Income tax appeal procedure under ITA 2025 — CIT(A)/NFAC first appeal (30 days), ITAT second appeal (60 days), High Court substantial legal question, stay of demand, DRP for transfer pricing.
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