Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Tax Planning for Salaried Employees Under Income Tax Act 2025: Complete Guide
Tax planning strategies for salaried employees under ITA 2025 — new vs old regime decision, Section 123 Rs 1.5L, NPS Rs 50K extra, HRA, home loan, Section 132 employer NPS, salary restructuring.
Agricultural Income and Tax Under Income Tax Act 2025: Partial Integration Guide
Agricultural income under ITA 2025 — exempt from central income tax, partial integration with non-agricultural income, Rs 5,000 threshold, state agricultural income tax, farm house and nursery rules.
Startup Tax Benefits Under Income Tax Act 2025: Section 138 & DPIIT Guide
Startup tax benefits under ITA 2025 — Section 138 3-year profit deduction, angel tax abolished (Budget 2024), ESOP deferral 5 years, loss carry-forward relaxation, Section 54GB capital gains.
Tax Audit Under Income Tax Act 2025: Section 162 Thresholds & Compliance
Tax audit under Section 162 of ITA 2025 — Rs 1 crore business threshold, Rs 10 crore digital, Rs 50 lakh professional, Form 3CA/3CB + 3CD, 30 September due date, presumptive opt-out rule.
Faceless Assessment Under Income Tax Act 2025: Section 271 Guide
Faceless assessment under Section 271 of ITA 2025 — how it works, random allocation, all electronic, video conference hearing, types of notices, exceptions (search/survey cases).
AIS and Form 26AS Under Income Tax Act 2025: Complete Taxpayer Guide
AIS and Form 26AS guide under ITA 2025 — what they contain, differences, how to download, pre-filing reconciliation, mismatch consequences, feedback mechanism.
ITR Forms Guide 2026-27: Which ITR Form Should You File?
ITR forms comparison for Tax Year 2026-27 — ITR-1 (salary), ITR-2 (capital gains, multiple properties), ITR-3 (business), ITR-4 (presumptive), ITR-5/6/7, due dates, selection guide.
Income Tax Penalty Provisions Under Income Tax Act 2025: Chapter XXI Guide
Penalty provisions under Chapter XXI of ITA 2025 — late ITR Rs 5,000, under-reporting 50%, misreporting 200%, TDS non-deduction 100%, books non-maintenance Rs 25,000.
ITR-U (Updated Return) Under Income Tax Act 2025: File Missed Returns Guide
ITR-U updated return under Section 285A of ITA 2025 — file within 2 years, 25%/50% additional tax, cannot claim refund, procedure, example computation, when to use.
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