Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Partnership Firm & LLP Taxation Under ITA 2025: Remuneration, Interest & Compliance
Partnership firm and LLP taxation under Chapter XVII-A (Sections 302-326) of ITA 2025. 30% flat rate, partner remuneration Book Profit limits, 12% interest cap, partner profit share exemption (Section 315) and ITR-5 filing.
How to File Income Tax Return (ITR) Under Income Tax Act 2025: Step-by-Step Guide
Complete step-by-step guide to filing ITR under Section 263 of ITA 2025 — ITR forms, documents, due dates (31 July 2027), online filing process, verification, belated returns, and penalties.
Advance Tax Under Income Tax Act 2025: Due Dates, Calculation & How to Pay
Advance tax provisions under Sections 396-401 of ITA 2025. Due dates (15 June, 15 Sep, 15 Dec, 15 March), calculation method, senior citizen exemption, interest under Sections 418-419, and how to pay.
Exempt Incomes Under Income Tax Act 2025: Complete List (Schedules II–VII)
All exempt incomes under Section 11 read with Schedules II–VII of ITA 2025 — HRA, LTA, gratuity, PF, PPF, LIC maturity, agricultural income, leave encashment, VRS, scholarships. Complete list with conditions and limits.
Business Income & PGBP Deductions Under Income Tax Act 2025: Complete Guide
PGBP income under Sections 26-66 of ITA 2025 — what is taxable, deductions allowed, depreciation under Schedule XIII, presumptive taxation (44AD/44ADA), tax audit threshold, speculative vs non-speculative business.
Clubbing of Income Under Income Tax Act 2025: Spouse & Minor Child Rules Explained
Clubbing provisions under Sections 96-100 of ITA 2025 — when spouse's income is clubbed, minor child's income rules, ₹1,500 exemption, exceptions for own-skill income, and cross-transfer provisions.
Set-Off & Carry Forward of Losses Under Income Tax Act 2025: Complete Rules
Loss set-off rules under Chapter VII (Sections 108-120) of ITA 2025 — intra-head, inter-head, house property ₹2L cap, business loss 8 years, speculative 4 years, capital loss rules, VDA no set-off, unabsorbed depreciation.
Minimum Alternate Tax (MAT) Under Income Tax Act 2025: Section 206 Complete Guide
MAT under Section 206 of ITA 2025 — 15% of book profit, who pays, book profit calculation, MAT Credit 15-year carry-forward, companies exempt from MAT, and AMT for non-corporates under Section 207.
Home Loan Tax Benefits Under Income Tax Act 2025: Principal, Interest & Deductions
Home loan tax benefits under ITA 2025 — principal deduction (Section 123), interest on self-occupied property ₹2L (Old Regime), interest on let-out property (both regimes), pre-construction interest, and Section 131 affordable housing.
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