Tax Audit Under Income Tax Act 2025: Section 162 Thresholds & Compliance
Tax audit under Section 162 of ITA 2025 — Rs 1 crore business threshold, Rs 10 crore digital, Rs 50 lakh professional, F...
Faceless Assessment Under Income Tax Act 2025: Section 271 Guide
Faceless assessment under Section 271 of ITA 2025 — how it works, random allocation, all electronic, video conference he...
AIS and Form 26AS Under Income Tax Act 2025: Complete Taxpayer Guide
AIS and Form 26AS guide under ITA 2025 — what they contain, differences, how to download, pre-filing reconciliation, mis...
ITR Forms Guide 2026-27: Which ITR Form Should You File?
ITR forms comparison for Tax Year 2026-27 — ITR-1 (salary), ITR-2 (capital gains, multiple properties), ITR-3 (business)...
Income Tax Penalty Provisions Under Income Tax Act 2025: Chapter XXI Guide
Penalty provisions under Chapter XXI of ITA 2025 — late ITR Rs 5,000, under-reporting 50%, misreporting 200%, TDS non-de...
ITR-U (Updated Return) Under Income Tax Act 2025: File Missed Returns Guide
ITR-U updated return under Section 285A of ITA 2025 — file within 2 years, 25%/50% additional tax, cannot claim refund, ...
Income Tax Reassessment Under Income Tax Act 2025: Sections 279-280 Guide
Reassessment provisions under Sections 279-280 of ITA 2025 — 3-year normal limit, 5-year Rs 50 lakh limit, information r...
Dividend Taxation Under Income Tax Act 2025: Complete Guide
Dividend taxation under ITA 2025 — taxable at slab rate (DDT abolished), TDS 10% under Section 393 (above Rs 5,000), 20%...
ESOP Taxation Under Income Tax Act 2025: Two-Stage Tax & Startup Deferral
ESOP taxation under ITA 2025 — Stage 1 perquisite at allotment (FMV minus exercise price), Stage 2 capital gains at sale...
VRS (Voluntary Retirement Scheme) Taxation Under Income Tax Act 2025: Rs 5 Lakh Exemption
VRS compensation taxation under ITA 2025 — Rs 5 lakh lifetime exemption (Schedule II), eligibility (40 years/10 years se...
Gift Tax Rules Under Income Tax Act 2025: Rs 50,000 Threshold & Exemptions
Gift taxation under ITA 2025 — cash gifts taxable if aggregate exceeds Rs 50,000, property gifts without consideration, ...
ELSS vs PPF vs NPS: Best Tax-Saving Investment Under Income Tax Act 2025
ELSS vs PPF vs NPS comparison under ITA 2025 — lock-in periods, returns, tax treatment at maturity, Section 123 deductio...