Tax & compliance guides

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 ...

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 (...

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 c...

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 (...

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 wit...

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, ...