Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Income Tax Reassessment Under Income Tax Act 2025: Sections 279-280 Guide
Reassessment provisions under Sections 279-280 of ITA 2025 — 3-year normal limit, 5-year Rs 50 lakh limit, information requirement, show cause notice, faceless procedure, common AIS triggers.
Dividend Taxation Under Income Tax Act 2025: Complete Guide
Dividend taxation under ITA 2025 — taxable at slab rate (DDT abolished), TDS 10% under Section 393 (above Rs 5,000), 20% interest deduction cap, foreign dividend FTC, DRIP tax-neutral.
REIT and InvIT Taxation Under Income Tax Act 2025: Complete Guide
REIT/InvIT taxation under ITA 2025 — interest and dividend at slab rate, return of capital not taxable (reduces cost), capital gains on units LTCG 12.5% after 36 months.
ESOP Taxation Under Income Tax Act 2025: Two-Stage Tax & Startup Deferral
ESOP taxation under ITA 2025 — Stage 1 perquisite at allotment (FMV minus exercise price), Stage 2 capital gains at sale, startup ESOP 5-year deferral, TDS by employer, unlisted company valuation.
VRS (Voluntary Retirement Scheme) Taxation Under Income Tax Act 2025: Rs 5 Lakh Exemption
VRS compensation taxation under ITA 2025 — Rs 5 lakh lifetime exemption (Schedule II), eligibility (40 years/10 years service), CBDT guidelines, excess taxable at slab, VRS vs retrenchment.
Foreign Tax Credit (FTC) Under Income Tax Act 2025: Section 213 & Form 67 Guide
Foreign Tax Credit under Section 213 of ITA 2025 — offset foreign taxes against Indian tax, FTC limited to Indian tax on that income, Form 67 mandatory before ITR due date, unilateral relief Section 213A.
Gift Tax Rules Under Income Tax Act 2025: Rs 50,000 Threshold & Exemptions
Gift taxation under ITA 2025 — cash gifts taxable if aggregate exceeds Rs 50,000, property gifts without consideration, relatives exempt (no limit), marriage and inheritance exempt, clubbing on spouse/minor gifts.
SIP Taxation Under Income Tax Act 2025: How Mutual Fund SIP Gains Are Taxed
SIP capital gains taxation under ITA 2025 — each instalment separate investment, FIFO method, equity LTCG 12.5% (above Rs 1.25L), STCG 20%, debt SIP slab rate, dividend taxation, and ITR reporting.
ELSS vs PPF vs NPS: Best Tax-Saving Investment Under Income Tax Act 2025
ELSS vs PPF vs NPS comparison under ITA 2025 — lock-in periods, returns, tax treatment at maturity, Section 123 deduction, NPS extra Rs 50,000, EEE status, and who should choose which.
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