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Income Tax — Guides, Updates & Practical Insights

Understand Income Tax with practical, easy-to-follow guidance — from the basics through registration, returns, compliance and notices.

1,200Articles
405In-depth Guides
Updated Regularly
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“Capital Gains” in Income Tax

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Income Tax

Tax Comparison of All Business Structures in India — FY 2026-27

Tax Comparison of All Business Structures in India — Updated for FY 2026-27 The tax treatment of a business is…

1 min read21 Aug 2026
Income Tax

Section 115A Equivalent Under IT Act 2025 -- NRI Rates

Complete analysis of 115A under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

Leave Travel Allowance (LTA) -- Exemption Rules and Claims

Complete guide to LTA under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read21 Aug 2026
Income Tax

CBDT Circulars 2025-26 -- Important Income Tax Updates

Complete guide to CBDT under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read21 Aug 2026
Income Tax

Form 26QC -- TDS on Rent Payment (How to File)

Complete guide to Form 26QC under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read21 Aug 2026
Income Tax

Chapter VI-A Deductions Under IT Act 2025 -- Restructured

Complete analysis of Chapter VI-A under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

Updated Return (ITR-U) Under Section 139(8A) -- How to File

Complete guide to ITR-U under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read20 Aug 2026
Income Tax

Health and Education Cess -- 4% on Tax

Complete guide to health education cess under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read19 Aug 2026
Income Tax

Section 40(b) IT Act 1961 — Partner Remuneration and Interest Deduction

Section 40(b) partner remuneration under Section 40(b), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.

8 min read21 Aug 2026
Income Tax

CBDT Notifications 2025-26 -- Threshold and Rate Changes

Complete guide to CBDT under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read20 Aug 2026
Income Tax

New Tax Regime Under Section 115BAC -- Complete Guide

Complete guide to Section 115BAC under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read21 Aug 2026
Income Tax

Section 194S -- TDS on Virtual Digital Assets (Crypto)

Complete guide to Section 194S under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read21 Aug 2026
Income Tax

Form 10A/10AB Under IT Act 2025 Rules

Complete analysis of Form 10A under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

Section 393 IT Act 2025 -- Unified TDS Provision

Complete analysis of Section 393 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

Reply to Notice Under Section 143(2) -- Scrutiny Assessment Draft

Complete guide to reply under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read20 Aug 2026
Income Tax

Share Valuation Rules 2025 -- Rule 11UA Equivalent

Complete analysis of share valuation under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

Income Tax Slab Rates AY 2026-27 -- Old and New Regime

Complete guide to income tax slab under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read20 Aug 2026
Income Tax

Section 54F Equivalent Under IT Act 2025

Complete analysis of Section 54F under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

TDS on Property Purchase Under IT Act 2025

Complete analysis of TDS property under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

Sections 15-17 IT Act 1961 — Salary Income (Charging, Definition, Perquisites)

Section 15-17 IT Act 1961 salary under Section 15-17, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.

8 min read19 Aug 2026
Income Tax

How to Download Form 16 from TRACES Portal

Complete guide to Form 16 under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read20 Aug 2026
Income Tax

Schedule FA in ITR -- Foreign Assets and Income Reporting

Complete guide to Schedule FA under Income Tax Act. Old vs new regime, computation, examples, Finance Act changes. March 2026.

5 min read21 Aug 2026
Income Tax

Agricultural Income Exemption Under New Act 2025

Complete analysis of agricultural income under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read21 Aug 2026
Income Tax

Prosecution Under Section 277 -- False Statement

Complete guide to Section 277 under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read21 Aug 2026