Tax & compliance guides
Expert articles by our CA & CS team. Plain language, actionable advice for Indian businesses.
Advance Tax Under Income Tax Act 2025: Due Dates, Calculation & How to Pay
Advance tax provisions under Sections 396-401 of ITA 2025. Due dates (15 June, 15 Sep, 15 Dec, 15 Ma...
Exempt Incomes Under Income Tax Act 2025: Complete List (Schedules II–VII)
All exempt incomes under Section 11 read with Schedules II–VII of ITA 2025 — HRA, LTA, gratuity, PF,...
Business Income & PGBP Deductions Under Income Tax Act 2025: Complete Guide
PGBP income under Sections 26-66 of ITA 2025 — what is taxable, deductions allowed, depreciation und...
Clubbing of Income Under Income Tax Act 2025: Spouse & Minor Child Rules Explained
Clubbing provisions under Sections 96-100 of ITA 2025 — when spouse's income is clubbed, minor child...
Set-Off & Carry Forward of Losses Under Income Tax Act 2025: Complete Rules
Loss set-off rules under Chapter VII (Sections 108-120) of ITA 2025 — intra-head, inter-head, house ...
Minimum Alternate Tax (MAT) Under Income Tax Act 2025: Section 206 Complete Guide
MAT under Section 206 of ITA 2025 — 15% of book profit, who pays, book profit calculation, MAT Credi...
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