Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Income Tax for Teachers and Professors Under ITA 2025: Tuition, Grants & Retirement
Income tax for teachers under ITA 2025 — salary standard deduction Rs 75K, exam remuneration taxable, research grants (UGC exempt), private tuition 44ADA 50%, textbook royalties, retirement benefits.
Charitable Trust and NGO Tax Compliance Under ITA 2025: 12AB, 80G & FCRA Guide
Charitable trust tax compliance under ITA 2025 — Section 136 (12AB registration), Section 135 (80G donor deduction), 15% accumulation Form 9A, ITR-7 annual return, Form 10BD/10BE, FCRA foreign donations.
Equity Shares LTCG and STCG Under ITA 2025: Budget 2024 Changes & Strategy Guide
Equity capital gains under ITA 2025 — LTCG 12.5% Section 112A (Budget 2024 from 10%), STCG 20% Section 111A (from 15%), Rs 1.25L annual exemption, grandfathering Feb 2018, STT requirement, annual harvesting.
Real Estate Tax Planning Under ITA 2025: Section 54, 54EC, CGAS & Budget 2024
Real estate tax planning under ITA 2025 — Budget 2024 12.5% vs 20% indexation choice, Section 54 residential reinvestment, Section 54F any asset to house, Section 54EC Rs 50L bonds, CGAS deposit, Section 50C.
Income Tax Scrutiny Notice Response Under ITA 2025: Limited, Complete & Faceless Guide
Income tax scrutiny response guide under ITA 2025 — limited scrutiny Section 268, complete scrutiny Section 270, faceless process, documentation strategies, burden of proof Section 292, draft order objection.
Fixed Deposit and RD Interest Taxation Under ITA 2025: TDS, Form 15G & Senior Deduction
FD and RD interest taxation under ITA 2025 — all banks taxable at slab rate, TDS threshold Rs 40K (Rs 50K senior), cumulative FD annual accrual, Form 15G/15H, Rs 50K senior deduction, AIS reconciliation.
Pension and Superannuation Taxation Under ITA 2025: Government, NPS & Family Pension
Pension taxation under ITA 2025 — government pension as salary (commuted fully exempt), NPS annuity taxable (60% lump sum exempt), EPS taxable, LIC annuity taxable, family pension Rs 15K/1/3 deduction.
Wealth Tax Abolished: Schedule AL Asset Disclosure Under ITA 2025 Guide
Wealth tax abolished from AY 2016-17 in India. Now: Schedule AL (assets above Rs 50L income) in ITR, Schedule FA (foreign assets for ROR), SFT high-value monitoring, Benami Act, Black Money Act.
Income Tax on Share Trading Under ITA 2025: Capital Gains vs Business Income & F&O
Share trading income tax under ITA 2025 — investor capital gains (LTCG 12.5%, STCG 20%), intraday speculative business slab rate, F&O non-speculative business, classification criteria, ITR-3.
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