Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Leave Encashment Taxation Under ITA 2025: Rs 25 Lakh Exemption Guide
Leave encashment taxation under ITA 2025 — during service fully taxable, at retirement Rs 25L lifetime exemption (non-govt), government employees fully exempt, Section 89 relief, death encashment exempt.
Gratuity Taxation Under ITA 2025: Rs 20 Lakh Exemption, Formula & Computation
Gratuity taxation under ITA 2025 — Rs 20L lifetime exemption, PGA covered (15 days/year formula), non-PGA (half-month average), government fully exempt, death/disability fully exempt.
Business Income (PGBP) Computation Under ITA 2025: Deductions & Disallowances
Business income (PGBP) computation under ITA 2025 — Section 37 general deduction, Section 40A cash Rs 10K disallowance, Section 43B payment conditions, depreciation WDV, business loss 8-year carry.
Interest Income Taxation Under ITA 2025: FD, Bonds, NSC & P2P Lending Guide
Interest income taxation under ITA 2025 — bank FD slab rate, savings Rs 10K deduction (old), NSC accrual annual basis, SCSS Rs 50K senior deduction, bond interest, P2P lending, refund interest taxable.
Real Estate Builder and Developer Taxation Under ITA 2025: Section 43CA, JDA & 80IBA
Real estate builder tax under ITA 2025 — Section 43CA deemed sale at stamp duty value, Section 45(5A) JDA capital gains at completion, Section 80IBA affordable housing 100% deduction, unsold inventory.
NPS (National Pension System) Under ITA 2025: Three-Layer Tax Deduction Guide
NPS taxation under ITA 2025 — Section 123 (within Rs 1.5L), Section 125(1B) extra Rs 50K, Section 132 employer NPS both regimes, Tier-I/Tier-II, 60% lump sum exempt, annuity taxable.
HNI Tax Planning Under ITA 2025: Surcharge 37%, LTCG Cap & Private Trust
HNI tax planning under ITA 2025 — surcharge up to 37% (42.74% effective), LTCG equity capped 15% surcharge (14.95% effective), Rs 1.25L annual harvesting, private trust income splitting, agricultural land.
Advance Tax for Business Under ITA 2025: Quarterly Schedule & Computation Guide
Advance tax for business under ITA 2025 — quarterly instalments (15 June 15%, 15 Sept 45%, 15 Dec 75%, 15 March 100%), capital gains flexibility to 31 March, presumptive single instalment, Section 417 interest.
HUF Advanced Tax Planning Under ITA 2025: Formation, Income & Partition Guide
HUF tax planning under ITA 2025 — separate taxable entity, own basic exemption, Section 157 rebate up to Rs 12L, HUF formation steps, clubbing warning self-acquired property, partition tax-free.
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