Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Section 44ADA IT Act 1961 — Presumptive Taxation for Professionals (50% of Receipts)
Section 44ADA presumptive under Section 44ADA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 269SS/269ST IT Act 1961 — Cash Transaction Restrictions
Section 269SS cash loan Rs 20000 under Section 269SS/269ST, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115JB IT Act 1961 — Minimum Alternate Tax (MAT) at 15%
Section 115JB MAT under Section 115JB, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 80JJAA IT Act 1961 — Employment Generation Deduction (30% Additional Employee Cost)
Section 80JJAA employment under Section 80JJAA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 289-292 IT Act 2025 — Return of Income (Filing, Due Date, Belated, Revised)
Section 289-292 return of income under Section 289-292, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 293-296 IT Act 2025 — Self-Assessment and Regular Assessment
Section 293-296 self-assessment under Section 293-296, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 297-300 IT Act 2025 — Scrutiny Assessment (Detailed Examination)
Section 297-300 scrutiny assessment under Section 297-300, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 301-304 IT Act 2025 — Reassessment / Income Escaping Assessment
Section 301-304 reassessment under Section 301-304, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 305-308 IT Act 2025 — Search Assessment (Post-Search Proceedings)
Section 305-308 search assessment under Section 305-308, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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