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 insura...
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 erro...
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, dedu...
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-y...
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 o...
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) ded...
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 substanti...
Black Money Act and Foreign Asset Disclosure Under Income Tax Act 2025
Black Money Act 2015 and ITA 2025 — 30% flat tax, 90% penalty on undisclosed foreign assets, Schedule FA disclosure mand...
Income Tax Prosecution Under Income Tax Act 2025: Chapter XXII Guide
Prosecution provisions under Chapter XXII of ITA 2025 — wilful failure to file ITR (3 months-2 years), tax evasion (6 mo...
Income Tax Search and Seizure Under Income Tax Act 2025: Section 247 Guide
Search and seizure under Section 247 of ITA 2025 — authorisation, grounds, taxpayer rights, seizure of assets and docume...
Income Tax Survey Under Income Tax Act 2025: Section 253 Guide
Income tax survey under Section 253 of ITA 2025 — no warrant needed, inspect books/stock/cash, cannot seize assets, stat...
Income Tax Refund Under Income Tax Act 2025: Section 295 Guide
Income tax refund under Section 295 of ITA 2025 — how refund arises, claiming via ITR, interest on delayed refund 0.5%/m...