Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
TDS on Rent Under Income Tax Act 2025: Section 397 & 399B Complete Guide
TDS on rent under ITA 2025 — Section 397 for individuals/HUF (2% on rent above Rs 50K/month, Budget 2024), Section 399B for businesses (10%/2%), Form 26QC, Form 16C.
Lower TDS Certificate Under Income Tax Act 2025: Section 398 Guide
Lower TDS certificate under Section 398 of ITA 2025 — how to apply Form 13 online, who needs it, validity, non-resident DTAA benefit, procedure on Income Tax Portal.
TCS (Tax Collected at Source) Under Income Tax Act 2025: Complete Guide
TCS provisions under ITA 2025 — LRS foreign remittance 20% (above Rs 7L), tour packages 5%/20%, motor vehicles 1%, sale of goods 0.1%, forest produce, claiming TCS credit in ITR.
Benami Transactions and Prohibition Under Income Tax Act 2025: Complete Guide
Benami transactions under Benami Act 1988 and ITA 2025 — definition, confiscation without compensation, 25% penalty, 7-year imprisonment, exceptions (HUF, fiduciary, genuine gifts).
Succession Planning and Inheritance Tax Under Income Tax Act 2025: Complete Guide
Succession planning and inheritance under ITA 2025 — no estate duty in India, inherited property exempt, capital gains on sale uses original cost, HUF succession, private trust, life insurance exempt.
Co-operative Society Taxation Under Income Tax Act 2025: Section 179 & Rates Guide
Co-operative society taxation under ITA 2025 — 15% concessional rate for new manufacturing co-ops, Section 179 (80P) deductions, normal 30% rate, AMT, dairy/credit/agricultural co-ops.
Royalty Income Taxation Under Income Tax Act 2025: Residents and Non-Residents
Royalty taxation under ITA 2025 — resident at slab rate (business/other sources), non-resident TDS 20% Section 396, DTAA lower rate, software royalty SC ruling, definition of royalty.
Advance Ruling Under Income Tax Act 2025: Board for Advance Rulings Guide
Advance ruling under Sections 339-350 of ITA 2025 — Board for Advance Rulings (BAR), who can apply, binding nature, non-residents, Rs 100 crore resident threshold, DTAA and PE questions.
Dispute Resolution Under Income Tax Act 2025: Appeal Mechanism Guide
Income tax dispute resolution under ITA 2025 — CIT(A) first appeal Section 322, ITAT second appeal, High Court substantial question of law, DRC small taxpayers, Vivad se Vishwas.
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