Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Section 80U IT Act 1961 — Deduction for Person with Disability (Rs 75K/Rs 1.25L)
Section 80U disability deduction under Section 80U, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 192 IT Act 1961 — TDS on Salary
Section 192 TDS salary under Section 192, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 194C IT Act 1961 — TDS on Payments to Contractors
Section 194C TDS contracts under Section 194C, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 194J IT Act 1961 — TDS on Professional/Technical Fees (2%/10%)
Section 194J TDS professional fees under Section 194J, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 195 IT Act 1961 — TDS on Payment to Non-Residents
Section 195 TDS non-resident under Section 195, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 139 IT Act 1961 — Return of Income (Due Date, Belated, Revised, Updated)
Section 139 return of income under Section 139, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 143 IT Act 1961 — Assessment (Intimation, Scrutiny, Best Judgment)
Section 143 assessment under Section 143, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 147-148 IT Act 1961 — Income Escaping Assessment (Reassessment)
Section 147 reassessment under Section 147-148, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 234A/234B/234C IT Act 1961 — Interest on Default
Section 234A interest under Section 234A/234B/234C, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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