Direct Tax
Articles & Guides
Expert insights on Direct Tax from practising Chartered Accountants — plain language, actionable advice.
Superannuation Fund Taxation Under Income Tax Act 2025: Employer Contributions & Benefits
Superannuation fund taxation under ITA 2025 — employer contribution exempt up to Rs 1.5L (combined EPF+NPS+Super), commuted pension 1/3 exempt, annuity taxable, approved fund rules.
Faceless Penalty Scheme Under Income Tax Act 2025: Section 274A Complete Guide
Faceless penalty scheme under Section 274A of ITA 2025 — digital penalty proceedings, under-reporting 50%, misreporting 200%, electronic notices and responses, immunity provisions.
Joint Home Loan Tax Benefits Under Income Tax Act 2025: Both Co-Borrowers Can Claim
Joint home loan tax benefits under ITA 2025 — both co-borrowers claim Rs 2L interest (Section 57) and Rs 1.5L principal (Section 123) independently, conditions, example computation.
Loss Set-Off and Carry-Forward Advanced Rules Under Income Tax Act 2025: Complete Guide
Advanced loss set-off rules under ITA 2025 — intra/inter-head rules, LTCL only against LTCG, speculation loss 4 years, business loss 8 years, unabsorbed depreciation indefinite, must file on time.
Salary Restructuring for Tax Saving Under Income Tax Act 2025: Complete Guide
Salary restructuring under ITA 2025 — employer NPS (both regimes), HRA optimisation, meal vouchers, LTA, professional development reimbursements, Form 12BB, step-by-step guide.
Presumptive Taxation for Transport Under Income Tax Act 2025: Section 44AE Guide
Section 44AE presumptive taxation for transport operators under ITA 2025 — Rs 1,000/ton/month (heavy vehicles), Rs 7,500/month (others), max 10 vehicles, no books, ITR-4.
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 insurance Section 126, MUDRA business loans, state stamp duty concessions.
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 errors, 4-year limit, online filing process, rectification vs appeal.
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, deductible expenses, timing strategies, presumptive taxation, HNI strategies.
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