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Tax & compliance, explained properly

Plain-English guides on GST, income tax, TDS, capital gains, ITR filing and business registration — each with the rule, the numbers, the steps and the questions people actually ask. Written and kept current by TaxClue's CA desk.

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Income Tax116 guides

Heads of income, exemptions, profession-wise guides and basics.

Income Tax

Accounting Services for Small Business & Startups

End-to-end books and compliance for a growing business — bookkeeping, GST and ITR filing, TDS, tax audit, AIS/26AS reconciliation and the MSME 45-day payment rule, han…

5 min read · 16 FAQsIncome Tax

Dividend Tax in India — Taxable at Your Slab Rate

How dividends from shares, mutual funds and foreign companies are taxed after the DDT abolition, the 10% TDS under Sections 194 and 194K, and exactly how to report div…

5 min read · 15 FAQsIncome Tax

DTAA Relief in India — Avoid Being Taxed Twice

How the Double Tax Avoidance Agreement cuts your Indian TDS, when to use the treaty rate over the domestic rate, and the exact documents — TRC, Form 10F and Form 67…

5 min read · 16 FAQsIncome Tax

F&O Tax in India — Business Income, Slab Rate, ITR-3

How futures & options profit is taxed as non-speculative business income, how F&O turnover is computed for the audit test, which ITR form to use, and how to set off an…

5 min read · 17 FAQsIncome Tax

Form 10E — Section 89(1) Relief on Salary Arrears

What Form 10E is, why it must be filed before your ITR, how Section 89(1) relief is calculated step by step, which incomes qualify, and how to file it on the e-filing…

5 min read · 15 FAQsIncome Tax

Freelancer Tax in India — 44ADA, GST & ITR

How freelancers and independent professionals are taxed: presumptive 50% under Section 44ADA, when GST applies, how to claim 194J TDS, advance tax, and which ITR form…

5 min read · 16 FAQsIncome Tax

Income Tax in India — Slabs, Regimes & Filing

The new-regime slabs, why income up to Rs 12 lakh can be tax-free, how the old and new regimes compare, which ITR form you file and the FY 2025-26 due dates — in one p…

5 min read · 16 FAQsIncome Tax

Income Tax Penalties — Section 270A, 271, 271B & 271H

What penalty applies when income is under-reported or misreported, how the older Section 271(1)(c) still works, and the separate penalties for tax-audit and TDS-return…

5 min read · 16 FAQsIncome Tax

NRI Taxation in India — Status, India Income & DTAA

How your residential status is decided by the 182-day rule, which India-source income is taxable, how NRO, NRE and FCNR accounts are taxed, the Section 195 TDS on prop…

6 min read · 16 FAQsIncome Tax

Property Tax in India — Pay It, Then Deduct It

How municipal property tax is calculated (ARV, UAV, CVS), where to pay it online for the major cities, and how the tax you actually pay reduces your rental income unde…

6 min read · 15 FAQsIncome Tax

Section 115BAA — 22% Flat Tax for Companies

The concessional 22% corporate tax regime for domestic companies: the effective rate, the deductions you must give up, the MAT exemption, Form 10-IC and how it differs…

5 min read · 16 FAQsIncome Tax

Section 115BAC — The New (Default) Tax Regime

The concessional slab rates under Section 115BAC(1A), the Rs12 lakh zero-tax rebate under 87A, the Rs75,000 standard deduction, and exactly which deductions you give u…

5 min read · 16 FAQsIncome Tax

Section 206C — Tax Collected at Source (TCS)

The full Section 206C TCS rate chart for FY 2025-26 (AY 2026-27): LRS foreign remittance, car purchase above ₹10 lakh, scrap and minerals, Form 27D, and how to claim T…

5 min read · 16 FAQsIncome Tax

Section 234F Late Fee — Rs5,000 or Rs1,000?

The late-filing fee for missing your ITR due date: how much you pay, when it is nil, how it differs from Section 234A interest, and what to do after 31 December.

6 min read · 16 FAQsIncome Tax

Section 269ST — Cash Receipt Limit of Rs 2 Lakh

No person may receive Rs 2,00,000 or more in cash from one person in a single day, single transaction, or single event. The 100% penalty falls on the receiver, not the…

4 min read · 15 FAQsIncome Tax

Section 270A Penalty — Under-Reporting or Misreporting?

The 50% penalty for under-reporting income, the 200% penalty for misreporting, how it replaced the old Section 271(1)(c), and how to get immunity under Section 270AA.

5 min read · 16 FAQsIncome Tax

Section 40A(3) — Cash Payment Disallowance Explained

When a business cash payment above Rs10,000 to one person in a day is 100% disallowed, the higher Rs35,000 limit for transporters, the Rule 6DD exceptions and the Sect…

5 min read · 16 FAQsIncome Tax

Section 43B — Deduct Only What You Actually Pay

Section 43B lets you deduct taxes, PF/ESI, bonus, bank interest and MSME dues only when actually paid, not when merely provisioned. Since FY 2023-24, clause 43B(h) dis…

5 min read · 14 FAQsIncome Tax

Section 44AD — Presumptive Tax for Business

Declare 8% of turnover as profit (6% on digital receipts) up to ₹3 crore, skip books of accounts and tax audit, and file the simple ITR-4 (Sugam). Here are the limits…

5 min read · 16 FAQsIncome Tax

Section 44ADA — 50% Presumptive Tax for Professionals

How doctors, lawyers, CAs, architects and consultants can declare 50% of gross receipts as income — no books, no tax audit — the Rs 75L / Rs 50L limits, ITR-4 and adva…

6 min read · 16 FAQsIncome Tax

Section 44B — Non-Resident Shipping Tax

How presumptive taxation works for a foreign shipping company: 7.5% of Indian freight is deemed profit, collected before the ship sails under Section 172 — plus the si…

6 min read · 16 FAQsIncome Tax

TCS Tax — Section 206C, Rates & ITR Credit

What Tax Collected at Source means, the Section 206C rate chart, TCS on cars above Rs 10 lakh, the revised LRS foreign-remittance rules, and exactly how to claim TCS b…

6 min read · 16 FAQsIncome Tax

UAN Login — EPFO Portal & Your EPF Tax Rules

How to log in and activate your UAN at the EPFO member portal, check your PF balance and withdraw online — plus exactly when your EPF interest and withdrawals become t…

6 min read · 16 FAQsIncome Tax

Apply for a PAN Card Online — Fee, Documents & Instant e-PAN

How to apply for a new PAN through Protean (NSDL) or UTIITSL with Form 49A, the exact fee and timeline, the documents you need, and the free instant e-PAN route via Aa…

5 min read · 15 FAQsIncome Tax

Budget 2025 Highlights — Rs 12 Lakh Zero Tax

The Union Budget 2025-26 income-tax changes: revised new-regime slabs, the enhanced Section 87A rebate that makes income up to Rs 12 lakh tax-free, the Rs 75,000 stand…

4 min read · 15 FAQsIncome Tax

Clubbing of Income — Sections 60, 61 & 64 Explained

When income earned by your spouse, minor child or daughter-in-law is added to your taxable income — the transfers that trigger clubbing, the scenarios that escape it a…

6 min read · 15 FAQsIncome Tax

Corporate Tax Rate in India — 22% Under Section 115BAA

The income-tax rate for domestic and foreign companies for FY 2025-26, the concessional 22% and 15% regimes, how surcharge and cess build the effective rate, and where…

5 min read · 15 FAQsIncome Tax

Crypto Tax in India — Flat 30%, 1% TDS, No Set-off

How cryptocurrency and other Virtual Digital Assets are taxed at a flat 30% under Section 115BBH, the 1% TDS under Section 194S, why losses cannot be set off, and how…

5 min read · 16 FAQsIncome Tax

Form 15CA / 15CB — Getting a Foreign Remittance Through

Before a bank will send money abroad it wants Form 15CA, and often a chartered accountant's certificate in Form 15CB. Which part you file — A, B, C or D — turns on two…

5 min read · 11 FAQsIncome Tax

Gift Tax in India — Who Pays, Who is Exempt

When a gift is tax-free, when it is taxed as "Income from Other Sources", the Rs 50,000 non-relative rule, the list of exempt relatives and exactly how to report it in…

5 min read · 16 FAQsIncome Tax

Income from Business or Profession — PGBP, Simplified

What income falls under PGBP, the deductions you can claim, presumptive taxation under Sections 44AD and 44ADA, and when books of accounts and a tax audit become compu…

6 min read · 16 FAQsIncome Tax

Income from House Property — Section 24, Let-out & Loss Set-off

How rental and home-loan income is taxed under the head "house property": the GAV-to-NAV computation, the 30% standard deduction, the Section 24(b) interest limit, and…

6 min read · 16 FAQsIncome Tax

Income Tax Exemptions in India — Section 10 List

Every fully-exempt income under Section 10 — agricultural income, HRA, LTA, gratuity, leave encashment, PPF and LIC maturity — with limits and which ones still work un…

5 min read · 16 FAQsIncome Tax

Income Tax for Doctors — 44ADA, TDS & ITR Made Simple

How self-employed doctors are taxed under Section 44ADA presumptive scheme, the 194J TDS hospitals deduct, GST exemption on healthcare, which ITR form to file, and old…

5 min read · 14 FAQsIncome Tax

Income Tax for Lawyers 44ADA, 194J TDS & GST

How advocates are taxed on professional income — the Section 44ADA presumptive scheme, TDS under 194J, who pays GST on legal services under reverse charge, and which I…

5 min read · 16 FAQsIncome Tax

Income Tax in India — A Complete Beginner's Guide

What income tax is, the five heads of income, new vs old regime slabs for FY 2025-26 (AY 2026-27), the ₹12.75 lakh zero-tax point for salaried, ITR forms and due…

6 min read · 17 FAQsIncome Tax

PAN & TAN Application — Which Number You Need, and How to Get It

PAN identifies a taxpayer, TAN identifies a deductor. This guide covers both: the correct application form for each, government fees, the instant Aadhaar e-PAN route…

5 min read · 12 FAQsIncome Tax

PAN Card Apply Online — New PAN, e-PAN & Form 49A

How to apply for a new PAN card online through Protean (NSDL) or UTIITSL, when to use the free instant e-PAN, the documents you need, the Rs 107 fee and how long each…

5 min read · 16 FAQsIncome Tax

PAN Card Download — Free e-PAN in Minutes

Download your e-PAN free from the income tax portal with just Aadhaar and an OTP, open the password-protected PDF, and use the legally valid e-PAN for KYC, ITR and GST.

5 min read · 16 FAQsIncome Tax

PAN Correction / Update — Fixing a Wrong Name, DOB or Address

A single wrong letter on a PAN can stop Aadhaar linking, break e-verification of your return and freeze a refund. This guide covers what can be corrected, the proof ea…

4 min read · 10 FAQsIncome Tax

Pension Income Tax — Is Your Pension Taxable?

How each type of pension is taxed in India — monthly government pension, commuted lump sums, family pension and NPS annuity — with the exemptions, standard deduction a…

5 min read · 15 FAQsIncome Tax

RNOR Tax Status — Foreign Income Tax-Free for 2–3 Years

How a returning NRI qualifies as Resident but Not Ordinarily Resident, why foreign income stays exempt during this window, what happens to NRE interest, and the foreig…

5 min read · 17 FAQsIncome Tax

Section 234B & 234C — Interest on Advance Tax

What triggers Section 234B and 234C interest, the 1% per month rate, the 90% test, installment due dates and worked examples showing exactly how to avoid the charge.

5 min read · 16 FAQsIncome Tax

Section 24 — Home Loan Interest Rs2 Lakh or Unlimited?

The Section 24(b) interest limit for a self-occupied home, the unlimited interest on let-out property, the 30% standard deduction u/s 24(a), pre-construction interest…

6 min read · 16 FAQsIncome Tax

Section 43B — Deductions Allowed Only on Actual Payment

PF, taxes, bonus, leave encashment, bank interest and MSME dues are deductible only when you actually pay them. The 43B(h) clause disallows late payments to Micro & Sm…

6 min read · 16 FAQsIncome Tax

Section 56(2) — Gifts, Angel Tax & Income from Other Sources

When gifts become taxable, the ₹50,000 threshold, who counts as a "relative", the abolition of angel tax and how every other-source receipt — dividends, lottery, inter…

5 min read · 15 FAQsIncome Tax

Section 89(1) Relief on Salary Arrears

When arrears, advance salary, gratuity or VRS received this year push you into a higher slab, Section 89(1) refunds the extra tax — provided you file Form 10E online b…

5 min read · 16 FAQsIncome Tax

Self-Employed Tax in India — 44ADA, ITR-4 & Advance Tax

How freelancers, consultants and professionals are taxed: the Section 44ADA presumptive scheme, when to use ITR-4 vs ITR-3, 10% TDS under 194J, the advance-tax schedul…

6 min read · 15 FAQsIncome Tax

Senior Citizen Income Tax — Slabs, 80TTB & No Advance Tax

The special tax benefits for senior (60-79) and super-senior (80+) citizens: higher old-regime exemption, the Section 80TTB interest deduction, advance-tax exemption…

5 min read · 15 FAQsIncome Tax

Set-Off & Carry Forward of Losses — 8 Years, and the Due-Date Trap

How losses are set off in the same year, how long each type can be carried forward, why capital and business losses need a timely ITR, and the one loss that never expi…

6 min read · 15 FAQsIncome Tax

Stamp Duty on Property — Rates & the 80C Benefit

What stamp duty and registration charges cost across states, how they are calculated on circle rate vs market value, and how to claim them under Section 80C in the old…

5 min read · 16 FAQsIncome Tax

Tax on Dividend Income — Taxed at Your Slab Rate

How dividend from Indian shares, mutual-fund IDCW and foreign stocks is taxed in your hands, the 10% TDS under Section 194, the new Rs 10,000 threshold and the Section…

6 min read · 17 FAQsIncome Tax

Tax on Family Pension — Section 57(iia), Both Regimes

How family pension is taxed under "Income from Other Sources", the Section 57(iia) standard deduction (now up to Rs 25,000 in the new regime), why it survives in the d…

6 min read · 15 FAQsIncome Tax

Tax on Gifts in India — Section 56(2)(x) Rules

When a gift is tax-free, when the Rs 50,000 limit makes it fully taxable, who counts as a "relative", and how to report gifts in your ITR — cash, property, shares and…

6 min read · 16 FAQsIncome Tax

Tax on Lottery & Gambling — Flat 30%, No Deductions

How lottery, game-show, betting, horse-racing and online-gaming winnings are taxed at a flat 30% under Section 115BB, the TDS rules under 194B / 194BB / 194BA, and exa…

5 min read · 15 FAQsIncome Tax

Tax on NPS ₹50,000 Extra u/s 80CCD(1B)

How the National Pension System is taxed — the 80CCD(1), 80CCD(1B) and employer 80CCD(2) deductions, what survives in the new regime, and how your maturity lump sum, a…

5 min read · 16 FAQsIncome Tax

Tax on Salary, Interest & EPF — What You Actually Pay

How salary and perquisites, EPF and PF interest, and bank / FD / savings interest are taxed for FY 2025-26 — with the standard deduction, TDS thresholds, 80TTA/80TTB a…

6 min read · 16 FAQsIncome Tax

Tax Saving Investments — Old Regime Deductions, New Regime Rebate

The complete FY 2025-26 tax-saving toolkit — 80C, NPS 80CCD(1B), 80D, home-loan interest and more — which ones need the old regime, and when the new regime's higher re…

6 min read · 15 FAQsIncome Tax

Tax Saving Tips — Legally Cut Your Income Tax

The deductions and exemptions that actually reduce your income tax — 80C, 80D, NPS, HRA and home-loan interest under the old regime — and what still saves tax under th…

5 min read · 16 FAQsIncome Tax

Tax-Free Income in India — Section 10 & the Zero-Tax Limit

What income is completely exempt from tax in India, the zero-tax threshold up to Rs 12.75 lakh under the new regime, and the full Section 10 list of exemptions with th…

6 min read · 15 FAQsIncome Tax

The Five Heads of Income — How Your Income Is Classified

Every rupee you earn falls under one of five heads. Here is what each head covers, the governing sections, the deductions allowed, how losses set off and how it all ro…

6 min read · 16 FAQsIncome Tax

Voluntary Provident Fund (VPF) — 8.25%, With an 80C Catch

The VPF interest rate, how much extra you can contribute, the Section 80C benefit and its regime catch, the Rs 2.5 lakh interest-taxability threshold, and the 5-year w…

6 min read · 16 FAQsIncome Tax

Financial Year vs Assessment Year — FY 2025-26 = AY 2026-27

The Financial Year is when you earn income; the Assessment Year is the very next year in which you file and get assessed. Which one to pick on the portal, the full FY/…

5 min read · 14 FAQsIncome Tax

Income from House Property — How Rental Income Is Taxed

From Gross Annual Value to Net Annual Value, the 30% standard deduction under Section 24(a), the home-loan interest deduction under Section 24(b), self-occupied vs let…

6 min read · 16 FAQsIncome Tax

Income from Other Sources — Interest, Dividends & Gifts

The residual head of income under Section 56 — how FD and savings interest, dividends, lottery and gaming winnings, gifts and family pension are taxed, at what rate, a…

6 min read · 16 FAQsIncome Tax

Income Tax for a Businessman in India — Slabs, 44AD & Audit

How business income is taxed by structure, the Section 44AD/44ADA presumptive scheme, which expenses you can deduct, and when a tax audit becomes mandatory — updated f…

5 min read · 17 FAQsIncome Tax

Income Tax for a Housewife — Do You Have to File?

When a homemaker must file an ITR, how the Section 64 clubbing rule taxes husband-gifted income, and how own earnings, stridhan and home-business income are taxed in h…

6 min read · 16 FAQsIncome Tax

Income Tax for Architects — 44ADA, 194J & GST

How architects are taxed in India: the Section 44ADA presumptive scheme, 10% TDS under 194J, 18% GST on architectural services, the right ITR form and advance-tax rule…

5 min read · 16 FAQsIncome Tax

Income Tax for Business in India — Rates, Audit & ITR

How your business is taxed by legal form — proprietorship, partnership, LLP and company — with rates, advance tax, tax-audit thresholds, presumptive schemes and the ri…

6 min read · 16 FAQsIncome Tax

Income Tax for Chartered Accountants — 44ADA, TDS & Firm Tax

How a practising CA is taxed: the Section 44ADA presumptive scheme, TDS under 194J, partnership-firm rate, GST, advance tax and the correct ITR form for AY 2026-27.

6 min read · 16 FAQsIncome Tax

Income Tax for Consultants — 44ADA or Regular?

How independent consultants are taxed in India — Section 44ADA presumptive scheme, the right ITR form, 18% GST, TDS under 194J, advance tax and the new vs old regime c…

6 min read · 16 FAQsIncome Tax

Income Tax for Designers in India — 44ADA, TDS & GST

How graphic, web, interior and fashion designers are taxed: the Section 44ADA presumptive scheme, TDS under 194J, GST at 18%, the new-regime slabs and which ITR to file.

6 min read · 16 FAQsIncome Tax

Income Tax for Doctors in India — 44ADA, TDS & ITR

How doctors are taxed in FY 2025-26 — Section 44ADA presumptive scheme, TDS under 194J, ITR-3 vs ITR-4, the new vs old regime choice, deductions and GST exemption on h…

6 min read · 16 FAQsIncome Tax

Income Tax for Engineers — Salaried or Freelance?

How salaried and freelance engineers are taxed for AY 2026-27 — the new-regime slabs, Section 44ADA presumptive tax, TDS 194J, the right ITR form and when GST kicks in.

6 min read · 16 FAQsIncome Tax

Income Tax for Farmers — Is Agricultural Income Taxed?

Agricultural income is fully exempt, but the partial-integration rule, land-sale capital gains and non-agri activities like dairy and poultry can still create a tax bi…

5 min read · 16 FAQsIncome Tax

Income Tax for Farmers — Is Farm Income Taxable?

Agricultural income is fully exempt in India — but the partial integration rule, capital gains on land sale and non-farm income can still create a tax bill. Here is ex…

6 min read · 15 FAQsIncome Tax

Income Tax for Freelancers in India — 44ADA or Full Books?

How freelance income is taxed under PGBP, the Section 44ADA 50% presumptive scheme, ITR-4 vs ITR-3, advance tax, 194J TDS, GST and the new-regime slabs for FY 2025-26.

5 min read · 16 FAQsIncome Tax

Income Tax for HUF — A Second Tax Entity for Your Family

An HUF (Hindu Undivided Family) is taxed as a separate person with its own PAN, its own slabs and its own 87A rebate. Here is how the tax works, how to create one, and…

6 min read · 16 FAQsIncome Tax

Income Tax for Judges in India — What Is Taxed & What Is Exempt

Salary, official residence, sumptuary allowance, pension and TDS for Supreme Court, High Court and district-court judges under the Income-tax Act 2025 — plus the new-r…

5 min read · 16 FAQsIncome Tax

Income Tax for NGOs in India — Exempt or Taxable?

How Section 11 exemption, 12AB registration, the 85% application rule, 80G approval for donors and the Form 10B audit decide whether your trust, society or Section 8 c…

6 min read · 16 FAQsIncome Tax

Income Tax for NRI in India — What Is Taxable & How to File

How residential status is decided, which income is taxable in India, which ITR form to use, DTAA relief, NRE/FCNR exemptions, TDS on NRO income and repatriation — all…

6 min read · 16 FAQsIncome Tax

Income Tax for Pensioners in India (FY 2025-26)

How pension is taxed, the Rs75,000 standard deduction, commuted pension exemption, Section 80TTB, family pension rules and every senior citizen benefit for AY 2026-27.

6 min read · 16 FAQsIncome Tax

Income Tax for Police Officers — Allowances, Exemptions & NPS

How a police officer's salary, uniform allowance, risk allowance, HRA and NPS are taxed under the Income-tax Act, 2025 — with the new-regime rebate that makes salary u…

5 min read · 16 FAQsIncome Tax

Income Tax for Politicians — MP, MLA & Party Rules

How MP and MLA salary, constituency and daily allowances, pension and political-party income are taxed under the Income-tax Act, 2025 — plus asset disclosure and penal…

7 min read · 16 FAQsIncome Tax

Income Tax for Retired Persons & Pensioners in India

How pension is taxed, the senior-citizen slabs under both regimes, the Section 80TTB interest deduction, advance-tax relief, family-pension rules and which ITR form to…

7 min read · 16 FAQsIncome Tax

Income Tax for Sportspersons — Resident vs Non-Resident

How prize money, IPL & BCCI income, endorsements and government awards are taxed — slab rates for residents, a flat 20% for non-residents under Section 115BBA, and the…

5 min read · 16 FAQsIncome Tax

Income Tax for Students — Do You Actually Owe Tax?

Scholarships, internship stipends, freelance earnings, tuition income and stock gains — what a student in India is taxed on for FY 2025-26 (AY 2026-27), and when to fi…

7 min read · 16 FAQsIncome Tax

Income Tax for Teachers & Professors — Salary, Tuition & ITR

How school teachers, college professors, private tutors and online educators are taxed in FY 2025-26 — salary TDS, the ₹75,000 standard deduction, tuition income under…

6 min read · 16 FAQsIncome Tax

Income Tax for Teachers in India — Salary, Tuition & 44ADA

How teachers and professors are taxed under the new default regime: salary, private tuition, coaching & edtech income, Section 44ADA presumptive tax, 194J TDS, NPS ben…

6 min read · 16 FAQsIncome Tax

Income Tax for Trusts in India — Exempt or Taxed at 30%?

How trusts are taxed under the Income-tax Act, 2025: Section 11 exemption, 12AB registration, the 85% application rule, Section 13 forfeiture and the maximum marginal…

6 min read · 16 FAQsIncome Tax

Income Tax on Bonus in India — Slab Rate, Not Flat

How your bonus is taxed as salary, how the employer deducts TDS under Section 192, the rules on joining-bonus clawback, and legal ways to reduce the tax hit.

5 min read · 16 FAQsIncome Tax

Income Tax on Dividends — Slab Rate + 10% TDS

How dividend income is taxed in your hands at slab rates, the Section 194 TDS at 10% (threshold now Rs10,000), the only deduction allowed, and how mutual-fund and fore…

5 min read · 17 FAQsIncome TaxInteractive

Income Tax on Gifts in India — Taxable or Exempt?

When a gift is taxable, the ₹50,000 rule for non-relatives, the full list of exempt relatives, wedding & property gifts, and how to report gift income in your ITR unde…

6 min read · 16 FAQsIncome Tax

Rental Income Tax — House Property, 30% & TDS

How rent is taxed under "Income from House Property": Gross and Net Annual Value, the 30% standard deduction, home-loan interest under Section 24(b), loss set-off limi…

6 min read · 16 FAQsIncome Tax

Section 44AD vs 44ADA — Which One Fits You?

The difference between presumptive taxation for business (44AD) and profession (44ADA) — turnover limits, profit rates, eligibility, the 5-year lock-in and which one l…

5 min read · 16 FAQsIncome Tax

Section 9 — Income Deemed to Accrue or Arise in India

When is a non-resident taxed in India? Section 9 is the deeming provision that pulls business-connection profits, indirect transfers, royalty, FTS, interest and India…

5 min read · 15 FAQsIncome Tax

Surcharge on Income Tax — Rates & Marginal Relief

How the income-tax surcharge works for high earners — the slab-wise rates, why the new regime caps it at 25%, the 15% cap on capital gains, and how marginal relief sto…

5 min read · 15 FAQsIncome Tax

Tax on FD Interest, Salary, EPF & Other Income

How fixed-deposit interest, salary and perquisites, EPF/PF, gratuity, dividends and gifts are taxed for FY 2025-26 — the slab treatment, the raised TDS thresholds and…

6 min read · 16 FAQsIncome Tax

Tax on NRI Income — India-Source Only

Which income an NRI is taxed on in India, the higher TDS rates under Section 195, how NRE, NRO and FCNR accounts differ, DTAA relief, and the ITR rules for FY 2025-26.

6 min read · 16 FAQsIncome Tax

Tax on Rental Income — House Property, Step by Step

How rent from your property is taxed under "Income from House Property": Gross and Net Annual Value, the flat 30% deduction, home-loan interest, TDS on rent, loss set…

6 min read · 15 FAQsIncome Tax

Tax on Stock Trading in India Intraday, F&O & Delivery

How delivery, intraday and F&O trades are taxed — capital gains at 20% / 12.5% on delivery, slab-rate business income for intraday (speculative) and F&O (non-speculati…

6 min read · 16 FAQsIncome Tax

Tax on YouTube & Influencer Income — Business Income at Slab Rates

How AdSense, brand deals and sponsorship income are taxed, when GST registration kicks in, the deductions creators can claim, and which ITR form to file.

5 min read · 16 FAQsIncome Tax

Tax Saving for Salaried — New Regime vs Old Regime

Exactly how a salaried employee saves tax in FY 2025-26: the new regime's Rs 75,000 standard deduction and nil tax up to Rs 12.75 lakh, versus the old regime's 80C, NP…

6 min read · 16 FAQsIncome Tax

The Income-tax Act, 2025 — A New Law, Not New Taxes

The Income-tax Act, 2025 replaces the 60-year-old 1961 Act from 1 April 2026. It is a clean-language recodification — same slabs, same deductions, renumbered sections.…

5 min read · 15 FAQsIncome Tax

What is Income Tax in India — Meaning, Slabs & Basics

What income tax is, who pays it, the five heads of income, financial year vs assessment year, the new vs old regime, and exactly how tax is calculated and paid for FY…

6 min read · 17 FAQsIncome Tax

Income Tax for a Disabled Person — 80U, 80DD & 80DDB

The flat disability deductions under Sections 80U and 80DD, the specified-disease deduction under 80DDB, the enhanced transport allowance and why the tax regime you pi…

6 min read · 15 FAQsIncome Tax

Income Tax for Defence Personnel — What is Exempt?

How income tax applies to Army, Navy and Air Force personnel: taxable salary, exempt disability pension, gallantry-award relief, field & high-altitude allowances, the…

6 min read · 15 FAQsIncome Tax

Income Tax for Self-Employed in India — 44ADA, Deductions & GST

How freelancers, consultants and business owners are taxed — presumptive Section 44ADA / 44AD, actual-expense route, the new default regime, advance tax and GST regist…

5 min read · 17 FAQsIncome Tax

Income Tax for Senior Citizens — Slabs & Special Benefits

Tax slabs for those aged 60+ and 80+, the new-vs-old regime choice, and the deductions exclusive to seniors — 80TTB, 80D, no advance tax and the Section 194P filing ex…

3 min read · 16 FAQsIncome TaxInteractive

Income Tax on Gifts Received in India — Taxable or Exempt?

The ₹50,000 rule under Section 56(2)(x), who counts as a "relative", wedding-gift and inheritance exemptions, how gifts of property and shares are valued, and how to r…

6 min read · 17 FAQsIncome Tax

Income Tax on Interest Income — FD, Savings, PPF & More

How FD, RD, savings, NSC, PPF, NRE and bond interest is taxed for FY 2025-26 — TDS under Section 194A, the 80TTA/80TTB deductions, exemptions and how to report it in y…

5 min read · 16 FAQsIncome Tax

Income Tax on Rental Income — How Much Do You Pay?

How rent is taxed under "Income from House Property": the 30% standard deduction, home-loan interest, TDS on rent, new-vs-old regime treatment and how to report it in…

6 min read · 16 FAQsIncome Tax

Income Tax on Rental Property — How Much Do You Pay?

How rent is taxed under "Income from House Property": Gross Annual Value, the 30% standard deduction, home-loan interest, loss set-off and TDS on rent — with a worked…

5 min read · 16 FAQsIncome Tax

Income Tax on Share Trading — LTCG, STCG, Intraday & FnO

How every kind of stock-market income is taxed in India — long-term and short-term capital gains, intraday speculative income, futures & options business income, loss…

6 min read · 16 FAQsIncome Tax

Set Off & Carry Forward of Losses — Which Loss, Against What?

How income-tax losses are adjusted: intra-head first, then inter-head, then carry forward. Business, house property (Rs2L cap), capital gains, F&O and speculation rule…

6 min read · 16 FAQsIncome Tax

Income Tax for an NRI Returning to India — RNOR, NRE/FCNR & DTAA

How a returning NRI is taxed: the RNOR window where only Indian income is taxed, when NRE/FCNR interest stays exempt, FEMA account redesignation, and the switch to glo…

6 min read · 16 FAQs

Disclaimer: these guides explain the Income-tax Act, the GST law, the Companies Act and the notifications in force in general terms, as reviewed by TaxClue's CA desk and dated when last checked. They are not advice on your facts — for that, consult our CA team.

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