Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Benami Property Act and Income Tax Under ITA 2025: Confiscation, Penalties & Safe Harbours
Benami property under Prohibition of Benami Property Transactions Act — benami transactions illegal, 1-7 years imprisonment, property confiscation, interaction with income tax unexplained investment, safe harbours.
Cryptocurrency and VDA Taxation Under ITA 2025: Complete Advanced Guide
VDA crypto tax advanced guide under ITA 2025 — Section 67A 30% flat rate (no set-off, no carry-forward, no Section 157 rebate), Section 67B TDS 1%, crypto gifting, foreign exchange disclosure, Schedule VDA.
Cash Transaction Limits Under ITA 2025: Section 269ST Rs 2L, 40A(3) Rs 10K Guide
Cash transaction limits under ITA 2025 — Section 269ST recipient Rs 2L limit (100% penalty), Section 40A(3) payer Rs 10K deduction disallowance, Section 269SS loan Rs 20K, Section 269T repayment.
EPF (Employee Provident Fund) Taxation Under ITA 2025: EEE Status, Interest Threshold & Withdrawal
EPF taxation under ITA 2025 — employee contribution Section 123 deduction, interest exempt up to Rs 2.5L contribution (Rs 5L government), maturity exempt after 5 years, early withdrawal TDS Section 192A.
Home Loan Tax Benefits Under ITA 2025: Interest Rs 2L, Principal Rs 1.5L & Joint Loan Guide
Home loan tax benefits under ITA 2025 — Section 57 interest Rs 2L (self-occupied), unlimited (let-out), Section 123 principal Rs 1.5L, joint loan double benefits, pre-construction interest 5 instalments.
Exempt Incomes Under Schedule II of ITA 2025: Agricultural, PPF, Gratuity & More
Exempt incomes under Schedule II of ITA 2025 — agricultural income, PPF/EPF maturity, NRE interest, SGB maturity, gratuity Rs 20L, leave encashment Rs 25L, LIC maturity conditions, gifts relatives, scholarship.
Set-Off and Carry Forward of Losses Under ITA 2025: Detailed Rules, Examples & Restrictions
Detailed loss set-off rules under ITA 2025 — intra/inter-head sequence, HP loss Rs 2L cap, LTCL only vs LTCG, speculation 4 years, business 8 years, unabsorbed depreciation indefinite, file on time mandatory.
Income Tax for Freelancers in India Under ITA 2025: Presumptive, GST & Foreign Clients
Freelancer income tax under ITA 2025 — Section 44ADA 50% (Rs 75L limit), Section 44AD 6% digital, TDS 10%/2% from clients, GST Rs 20L threshold, foreign client FEMA, deductible expenses, ITR-3/4.
Section 43B Payment Conditions Under ITA 2025: PF, MSME 45-Day & Bonus Rules
Section 43B under ITA 2025 — PF/ESI deductible only if paid before ITR due date, MSME 45-day rule Section 43B(h), bonus provision vs actual payment, interest on bank loans, practical year-end checklist.
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