Section 44ADA Presumptive Taxation for Professionals Under ITA 2025
Section 44ADA under ITA 2025 — 50% of professional receipts as income, Rs 75L limit, eligible professions (doctor CA law...
VDA Crypto Tax Under ITA 2025: 30% Rate, No Loss Set-Off & TDS Guide
Crypto/VDA tax under Section 67A ITA 2025 — 30% flat rate, no loss set-off, no Section 157 rebate, 1% TDS Section 67B, s...
Income From Other Sources Under ITA 2025: Interest, Dividends & Gifts Guide
Income from other sources under ITA 2025 — bank FD/savings interest at slab, Rs 10K savings deduction, Rs 50K senior, di...
Income From House Property Under ITA 2025: Let-Out, Deemed Let-Out & Interest Guide
House property income under ITA 2025 — 2 self-occupied zero value, deemed rent beyond 2, let-out GAV/NAV computation, 30...
Perquisites Valuation Under ITA 2025: Section 17(2) & IT Rule 3 Complete Guide
Perquisite valuation under ITA 2025 Section 17(2) and IT Rule 3 — RFA 7.5-15% of salary, company car Rs 1,800/2,400/mont...
Advance Tax Computation Under ITA 2025: Due Dates, Instalments & Interest Guide
Advance tax computation under ITA 2025 — four instalments (15 June 15%, 15 Sept 45%, 15 Dec 75%, 15 March 100%), senior ...
Set-Off and Carry Forward of Losses Under ITA 2025: Complete Rules
Set-off and carry forward of losses under ITA 2025 — intra/inter-head rules, LTCL only vs LTCG, speculation 4 years, bus...
Income Tax Notices Under ITA 2025: Types, Response Guide & AIS Mismatch
Income tax notice types under ITA 2025 — Section 257A intimation, limited scrutiny Section 268, complete scrutiny Sectio...
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...
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, singl...
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, S...
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...