Slump Sale, Demerger and Amalgamation Tax Under ITA 2025: Section 50B & Tax-Neutral Guide
Slump sale under Section 50B ITA 2025 -- capital gains = lump sum minus net worth (WDV), Form 3CEA CA certificate; demer...
Capital Gains on Unlisted Shares Under ITA 2025: ESOP, Startup Equity & FMV Guide
Unlisted share capital gains under ITA 2025 -- 24-month LTCG threshold, 12.5%/20% with indexation (grandfathering for pr...
Securities Transaction Tax (STT) Under ITA 2025: Rates, Capital Gains & F&O Impact
STT under ITA 2025 -- rates (equity 0.1%, intraday 0.025%, futures 0.02%, options 0.1%), Budget 2024 F&O rate increases,...
Agricultural Land Capital Gains Under ITA 2025: Rural Exempt, Urban LTCG & Section 54B
Agricultural land capital gains under ITA 2025 -- rural land not capital asset (exempt), urban land LTCG 12.5%/20% with ...
Section 50C and 56(2)(x) Under ITA 2025: Stamp Duty Value in Property Transactions
Section 50C and 56(2)(x) under ITA 2025 -- seller deemed consideration at stamp duty value, buyer deemed income on disco...
Mutual Fund SIP, STP and SWP Taxation Under ITA 2025: FIFO, Capital Gains & ITR Guide
Mutual fund SIP/STP/SWP taxation under ITA 2025 -- FIFO method SIP redemption, each STP = redemption + purchase, SWP LTC...
Section 54EC Capital Gains Bonds Under ITA 2025: NHAI REC Rs 50L Exemption Guide
Section 54EC LTCG exemption under ITA 2025 -- invest LTCG in NHAI/REC bonds within 6 months, Rs 50L limit per year (doub...
Income Tax Scrutiny on Property Transactions Under ITA 2025: Section 69, 50C & Defence Guide
Property transaction scrutiny under ITA 2025 -- SFT triggers, Section 50C stamp duty addition, Section 69 unexplained in...
Equity Shares LTCG and STCG Under ITA 2025: Budget 2024 Changes & Strategy Guide
Equity capital gains under ITA 2025 — LTCG 12.5% Section 112A (Budget 2024 from 10%), STCG 20% Section 111A (from 15%), ...
Real Estate Tax Planning Under ITA 2025: Section 54, 54EC, CGAS & Budget 2024
Real estate tax planning under ITA 2025 — Budget 2024 12.5% vs 20% indexation choice, Section 54 residential reinvestmen...
Income Tax on Share Trading Under ITA 2025: Capital Gains vs Business Income & F&O
Share trading income tax under ITA 2025 — investor capital gains (LTCG 12.5%, STCG 20%), intraday speculative business s...
HNI Tax Planning Under ITA 2025: Surcharge 37%, LTCG Cap & Private Trust
HNI tax planning under ITA 2025 — surcharge up to 37% (42.74% effective), LTCG equity capped 15% surcharge (14.95% effec...