Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Section 61 IT Act 2025 — Computation of Salary Income
Section 61 salary computation under Section 61, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 71-72 IT Act 2025 — Professional Tax and Entertainment Allowance
Section 71-72 professional tax under Section 71-72, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 76 IT Act 2025 — Annual Value Determination (Let-Out Property)
Section 76 annual value under Section 76, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 78 IT Act 2025 — Self-Occupied Property (2 Properties NIL Annual Value)
Section 78 self-occupied under Section 78, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 81-82 IT Act 2025 — Unrealized Rent, Arrears, Co-Ownership
Section 81-82 unrealized rent under Section 81-82, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 84-86 IT Act 2025 — Speculative vs Non-Speculative Business
Section 84-86 speculative business under Section 84-86, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 116-118 IT Act 2025 — Specified Business Deduction (35AD Equivalent)
Section 116-118 specified business under Section 116-118, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 119-120 IT Act 2025 — Other PGBP Provisions
Section 119-120 other PGBP under Section 119-120, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 128-130 IT Act 2025 — STCG vs LTCG Classification (Holding Periods)
Section 128-130 STCG LTCG under Section 128-130, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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