Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Income from Other Sources Under ITA 2025: Dividends, Gifts, Winnings and Interest
Guide to income from other sources under ITA 2025. Covers dividends, winning from lotteries/games, gifts taxability, FD interest, and deductions allowable under this head.
Deductions Under ITA 2025: Chapter VI-A Complete Guide — 80C to 80U
Complete guide to deductions under Chapter VI-A of ITA 2025. Covers 80C (Rs 1.5L), 80D health insurance, 80E education loan, 80G donations, 80TTA/TTB interest, and availability in default regime.
Tax Audit Under ITA 2025: Section 162, Threshold, Form 3CA 3CB 3CD and Penalties
Guide to tax audit under ITA 2025 Section 162. Covers Rs 1 crore business threshold, Rs 50 lakh professional threshold, cash turnover rule, Form 3CA/3CB/3CD contents, and penalty for default.
Advance Tax Payment Under ITA 2025: Calculation, Due Dates and Interest on Default
Comprehensive guide to advance tax under ITA 2025. Covers who must pay, four instalment due dates, computation method, and interest under Sections 234B and 234C for default.
MAT Minimum Alternate Tax Under ITA 2025: Book Profit, 15% Rate and Computation
Complete guide to MAT under ITA 2025. Covers 15% rate on book profit, computation of book profit, adjustments, MAT credit utilisation, and exemptions for certain companies.
Set-Off and Carry Forward of Losses Under ITA 2025: Complete Rules
Comprehensive guide to set-off and carry forward of losses under ITA 2025. Covers intra-head and inter-head set-off, carry forward periods, and exceptions for house property, capital, and business losses.
Income Tax Act 2025 - Complete Guide: New Slabs, Key Changes and What It Means for You
The Income Tax Act 2025 (No. 30 of 2025), enacted on 21 August 2025 and effective from 1 April 2026, replaces the Income Tax Act 1961. This guide covers new tax slabs, VDA taxation at 30%, LTCG at 12.5%, corporate tax rates, and every key structural change taxpayers need to know.
Income Tax Slab Rates 2026-27 — Old vs New Regime (Complete Comparison with Calculator)
income tax slab rates 2026-27. Complete guide. Updated March 2026.
How to File ITR Online — Step-by-Step Guide 2026 (With Screenshots Description)
how to file ITR online. Complete guide. Updated March 2026.
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