Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Superannuation Fund Taxation Under Income Tax Act 2025: Employer Contributions & Benefits
Superannuation fund taxation under ITA 2025 — employer contribution exempt up to Rs 1.5L (combined EPF+NPS+Super), commuted pension 1/3 exempt, annuity taxable, approved fund rules.
Faceless Penalty Scheme Under Income Tax Act 2025: Section 274A Complete Guide
Faceless penalty scheme under Section 274A of ITA 2025 — digital penalty proceedings, under-reporting 50%, misreporting 200%, electronic notices and responses, immunity provisions.
HNI Tax Planning Under Income Tax Act 2025: Surcharge, Strategies & Capital Gains Guide
HNI tax planning under ITA 2025 — surcharge rates up to 37% (42.74% effective), LTCG equity capped 15% surcharge, family trust, LTCG harvesting Rs 1.25L, agricultural land exempt, strategies.
Joint Home Loan Tax Benefits Under Income Tax Act 2025: Both Co-Borrowers Can Claim
Joint home loan tax benefits under ITA 2025 — both co-borrowers claim Rs 2L interest (Section 57) and Rs 1.5L principal (Section 123) independently, conditions, example computation.
Loss Set-Off and Carry-Forward Advanced Rules Under Income Tax Act 2025: Complete Guide
Advanced loss set-off rules under ITA 2025 — intra/inter-head rules, LTCL only against LTCG, speculation loss 4 years, business loss 8 years, unabsorbed depreciation indefinite, must file on time.
TDS on Professional Fees Under Income Tax Act 2025: Section 399 Complete Guide
TDS on professional fees under Section 399 of ITA 2025 — 10% for professionals, 2% for technical services, Rs 30,000 threshold, director fees, royalty, no-PAN 20% rate.
TDS on Contractor Payments Under Income Tax Act 2025: Section 398 Guide
TDS on contractor payments under Section 398 ITA 2025 — 1% individual/HUF, 2% works contract/company, Rs 30K single/Rs 1L aggregate threshold, transporter exception, sub-contractors.
TDS Return Filing Under Income Tax Act 2025: Form 24Q, 26Q & 27Q Complete Guide
TDS return filing guide under ITA 2025 — Form 24Q (salary), Form 26Q (non-salary residents), Form 27Q (non-residents), quarterly due dates, penalties, Form 16/16A, TRACES corrections.
Salary Restructuring for Tax Saving Under Income Tax Act 2025: Complete Guide
Salary restructuring under ITA 2025 — employer NPS (both regimes), HRA optimisation, meal vouchers, LTA, professional development reimbursements, Form 12BB, step-by-step guide.
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