Direct Tax
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Expert insights on Direct Tax from practising Chartered Accountants — plain language, actionable advice.
Income Tax for Digital Marketing Professionals Under ITA 2025: Section 44ADA, GST & Foreign Clients
Digital marketing professional income tax under ITA 2025 -- Section 44ADA 50% professional receipts (Rs 75L), TDS 2%/10% from clients, GST 18% Indian clients (zero-rated foreign), foreign client FEMA, agency structure.
Section 80EEA First Home Buyer Interest Deduction Under ITA 2025: Rs 1.5L Additional Guide
Section 80EEA additional Rs 1.5L interest deduction for first home buyers under ITA 2025 -- loan sanctioned before 31 March 2022, stamp duty value up to Rs 45L, combined with Section 57 Rs 2L for total Rs 3.5L, joint loan Rs 7L.
Income Tax for E-Commerce Sellers Under ITA 2025: Amazon Flipkart TDS, Section 44AD & GST
E-commerce seller income tax under ITA 2025 -- Section 194O equivalent TDS 1% by marketplace on gross sales, Section 44AD 6% digital receipts, GST mandatory registration, GST TCS 1%, COGS deductible regular books.
Income Tax for Influencers and Brand Collaborations Under ITA 2025: TDS, GST & Barter Guide
Influencer income tax under ITA 2025 -- Section 44ADA 50% professional receipts (Rs 75L), brand collaboration TDS 10%, barter FMV taxable, GST 18% Indian brands (zero-rated foreign), foreign platform income advance tax.
Interest from Government Securities Tax Under ITA 2025: G-Sec, SGB, Tax-Free Bonds
Government securities interest tax under ITA 2025 -- G-Sec/SDL interest slab rate TDS 10%, SGB interest taxable (maturity fully exempt), tax-free bonds interest exempt Section 10(15), RBI Retail Direct TDS, capital gains slab rate.
Customs Broker and Clearing Agent Income Tax Under ITA 2025: Section 44AD & Pass-Through
Customs broker income tax under ITA 2025 -- business income (not professional), pass-through duties excluded from turnover, Section 44AD 6%/8%, sub-agent TDS obligation, GST 18%, deductible expenses.
Real Estate Agent and Broker Income Tax Under ITA 2025: Section 44AD, TDS & GST Guide
Real estate agent income tax under ITA 2025 -- business income Section 44AD (6%/8%), TDS received 5% Section 397, GST 18% above Rs 20L, RERA registration, deductible expenses (listing fees, advertising, vehicle, sub-agent TDS).
Section 80IC and 80IB Hill Area Deductions Under ITA 2025: Manufacturing Tax Holiday
Section 80IC hill area manufacturing deduction under ITA 2025 -- 100% profit for 5 years (Himachal/Uttarakhand), 100% for 10 years (North-East), Section 80IBA affordable housing 100%, not available under Section 115BAA.
Income Tax for Architects and Engineers Under ITA 2025: Section 44ADA, Fees & GST Guide
Architect and engineer income tax under ITA 2025 -- Section 44ADA 50% receipts (Rs 75L), deductible expenses (CAD software, site visits, survey instruments), TDS 10% from clients, GST 18%, COA/CEA compliance.
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