Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Capital Gains on Sale of Property Under Income Tax Act 2025: Tax, Rates & Exemptions
Property capital gains under ITA 2025 — LTCG 12.5% no indexation (Budget 2024), Section 50C stamp duty, reinvestment exemptions Section 175 (54), 176 (54EC), 177 (54F), CGAS, TDS on property sale.
Equity Capital Gains Tax Rates Under Income Tax Act 2025: Budget 2024 Changes
Equity capital gains under ITA 2025 — STCG 20% (raised from 15%), LTCG 12.5% (raised from 10%), Rs 1.25L exemption (raised from Rs 1L). Budget 2024 changes explained with computation examples.
Income from House Property Under ITA 2025: Annual Value, Deductions & Computation
Complete computation guide for house property income under Sections 20-25 of ITA 2025. Annual Value, 30% standard deduction, home loan interest, two SOP rule, deemed let-out, and loss set-off.
Presumptive Taxation Under ITA 2025: Section 44AD, 44ADA & 44AE — Complete Guide
Presumptive taxation under Sections 54-58 of ITA 2025. Business 8%/6% scheme, professional 50% scheme, transport operators — eligibility, limits, advance tax, and 5-year lock-out rule explained.
Income Tax Notices Under ITA 2025: Types, Sections & Complete Response Guide
All types of income tax notices under Chapter XVI of ITA 2025. Section 281 defective, Section 287 intimation, Section 289 scrutiny, Section 280 reassessment — response deadlines, process, and faceless assessment.
NRI Taxation Under Income Tax Act 2025: Complete Guide for Non-Residents
NRI tax guide under ITA 2025 — residential status, taxable Indian income, Chapter XIII-E special rates, DTAA benefits, NRO interest TDS, RNOR transition, NRI selling property, and ITR filing obligations.
Transfer Pricing Under ITA 2025: Chapter X Guide — ALP, APA & Form 3CEB
Transfer pricing under Chapter X (Sections 162-177) of ITA 2025 — associated enterprises, arm's length methods (CUP/RPM/CPM/TNMM), Form 3CEB documentation, Advance Pricing Agreements, safe harbour rules and penalties.
GAAR Under ITA 2025: General Anti-Avoidance Rule (Chapter XI — Sections 178–184)
GAAR under Chapter XI (Sections 178-184) of ITA 2025 — impermissible avoidance arrangement, ₹3 crore threshold, commercial substance test, GAAR vs DTAA, Approving Panel procedure and how to protect against GAAR.
Charitable Trust & NGO Taxation Under ITA 2025: Registration, Exemption & Compliance
Charitable trust and NGO taxation under Chapter XVII-B (Sections 327-355) of ITA 2025. Section 328 registration, 85% application rule, accumulation, Section 133 (80G) approval, anonymous donations, and compliance requirements.
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