Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Securities Transaction Tax (STT) India 2025: Rates, Impact on Capital Gains & Budget 2024 Changes
STT (Securities Transaction Tax) guide for India 2025 — equity delivery 0.1%, intraday 0.025%, F&O rates increased Budget 2024, connection to LTCG/STCG concessional rates under ITA 2025.
Equalisation Levy India 2025: 6% Online Ads, 2% E-commerce (Abolished) Guide
Equalisation Levy guide India 2025 — 6% on online advertising (Google Ads, Meta Ads) by non-residents still applicable, 2% e-commerce levy abolished from August 2024, Form 1 filing.
DTAA (Double Taxation Avoidance Agreement) India 2025: How to Claim Benefits Guide
DTAA India 2025 — how to claim treaty benefits, TRC and Form 10F requirements, key DTAAs (USA UK UAE Singapore), exemption vs credit method, LOB clauses, Section 213 ITA 2025.
Presumptive Taxation for Transport Under Income Tax Act 2025: Section 44AE Guide
Section 44AE presumptive taxation for transport operators under ITA 2025 — Rs 1,000/ton/month (heavy vehicles), Rs 7,500/month (others), max 10 vehicles, no books, ITR-4.
Women Taxpayer Benefits Under Income Tax Act 2025: What You Need to Know
Women taxpayer benefits under ITA 2025 — Sukanya Samriddhi EEE, no gender-based slabs, NPS dual deduction, health insurance Section 126, MUDRA business loans, state stamp duty concessions.
Rectification Under Income Tax Act 2025: Section 285 Complete Guide
Rectification under Section 285 of ITA 2025 — correct apparent mistakes in orders, TDS credit mismatch, advance tax errors, 4-year limit, online filing process, rectification vs appeal.
Tax Planning for Business Owners Under Income Tax Act 2025: Complete Strategy Guide
Business owner tax planning under ITA 2025 — structure comparison (proprietorship vs LLP vs Pvt Ltd), employer NPS, deductible expenses, timing strategies, presumptive taxation, HNI strategies.
Capital Gains Exemption Under Income Tax Act 2025: Section 54, 54F & 54EC Guide
Capital gains exemptions under ITA 2025 — Section 54 (sell one house buy another), Section 54F (any asset into residential property), Section 54EC (NHAI/REC bonds Rs 50L), CGAS, Rs 10 crore cap.
Income Tax Interest Provisions Under ITA 2025: Sections 415-420 Guide
Interest provisions under Sections 415-420 of ITA 2025 — Section 419 (late ITR 1%/month), Section 418 (short advance tax 1%), Section 417 (instalments), TDS non-deduction 1%, non-deposit 1.5%.
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