Tax & compliance guides
Expert articles by our CA & CS team. Plain language, actionable advice for Indian businesses.
Capital Gains on Compulsory Acquisition Under ITA 2025: Agricultural Land Exempt & Solatium
Compulsory acquisition capital gains under ITA 2025 -- Section 45(5) timing, agricultural land exempt (rural fully, urban compulsory acquisition exempt), solati...
Capital Gains on Jewellery and Precious Metals Under ITA 2025: LTCG, Indexation & Ancestral
Jewellery capital gains under ITA 2025 -- 24-month LTCG threshold, 12.5%/20% with indexation (grandf...
Portfolio Management Services (PMS) Tax Under ITA 2025: Capital Gains, Fees & Planning
PMS tax guide under ITA 2025 -- every trade generates capital gains in investor hands (unlike MF), L...
Share Buyback Tax Under ITA 2025: Finance Act 2024 Change -- Shareholder Capital Gains Guide
Share buyback tax under ITA 2025 -- Section 115QA abolished October 2024, shareholders now pay capit...
Income Tax for Stock Market Investors Under ITA 2025: LTCG, STCG, F&O and Intraday Guide
Stock market investor tax under ITA 2025 -- LTCG 12.5% Section 112A (12 months, Rs 1.25L exempt), ST...
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 C...
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 (g...
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