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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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Browse 533 guides across 11 topics

Investments & Loans21 guides

PPF, NPS, ELSS, FD, NSC, EPF and home-loan tax treatment.

Investments & Loans

EPF Balance Check — PF Passbook, Rate & Tax Rules

Check your EPF balance on the EPFO portal, UMANG app, SMS or missed call, understand the 8.25% interest rate and 12% contribution split, and know exactly when your PF…

6 min read · 16 FAQs
Investments & Loans

EPF Passbook — Download, Read & Tax Rules

How to download your EPF passbook from the EPFO portal and UMANG, what every column means, the 8.25% interest for FY 2025-26, and exactly when your PF interest or with…

6 min read · 16 FAQs
Investments & Loans

NSC Investment — 7.7% Interest, 80C-Backed

The National Savings Certificate rate for FY 2026-27, the Section 80C deduction on your investment, how the accrued interest is taxed each year, and how NSC compares w…

6 min read · 15 FAQs
Investments & Loans

PF Withdrawal — Rules, TDS & Tax on EPF

When EPF withdrawal is tax-free and when it is taxed, the 5-year continuous-service rule, TDS under Section 192A, and how PF transfer and interest above Rs 2.5 lakh ar…

5 min read · 16 FAQs
Investments & Loans

PPF Withdrawal Rules — Partial, Premature & Maturity

When you can take money out of your Public Provident Fund — partial withdrawal from Year 7, loan against PPF in Years 3–6, premature closure from Year 5, maturity at 1…

6 min read · 16 FAQs
Investments & Loans

ULIP Tax Exempt or Taxed as Capital Gains?

How Unit Linked Insurance Plans are taxed — the Section 10(10D) maturity exemption, the ₹2.5 lakh annual-premium threshold from 1 Feb 2021, LTCG at 12.5% and STCG at 2…

5 min read · 15 FAQs
Investments & Loans

ELSS Mutual Fund — 80C With a 3-Year Lock-in

The tax-saving equity fund that gives a Section 80C deduction of up to ₹1.5 lakh, the shortest lock-in among 80C options, and equity market returns — with gains taxed…

5 min read · 15 FAQs
Investments & Loans

ELSS vs PPF — Which Wins Your 80C?

The real difference between ELSS and PPF for Section 80C — lock-in, returns, risk and how each is taxed — plus where NPS, NSC and other options fit for FY 2025-26 (AY…

5 min read · 14 FAQs
Investments & Loans

Is EPF Withdrawal Taxable? Only Before 5 Years

When EPF withdrawal is tax-free, when it is taxed as salary, the TDS rate under Section 192A, the Rs 2.5 lakh PF-interest cap and how the 5-year service rule really wo…

5 min read · 15 FAQs
Investments & Loans

Is NSC Interest Taxable? Yes — Taxed Yearly on Accrual

How National Savings Certificate interest is taxed — the accrual rule, the ₹1.25 lakh myth, the Section 80C deduction on reinvested interest for years 1-4, why there i…

6 min read · 16 FAQs
Investments & Loans

PF Transfer Online — Form 13, Not a Withdrawal

How to transfer your EPF online through Form 13 on the EPFO Unified Portal when you switch jobs — the exact steps, the 15-20 day timeline, why transfer is tax-free and…

5 min read · 15 FAQs
Investments & Loans

PPF Interest Rate 7.1% Tax-Free (EEE)

The current PPF rate for FY 2025-26, its EEE tax status under Section 10(11) & 80C, PPF interest-rate history, and how PPF stacks up against NSC, NPS, ELSS and Soverei…

5 min read · 15 FAQs
Investments & Loans

Pre-EMI Interest — Claimed in 5 Instalments

Why interest paid while your flat is under construction is not deductible in the year you pay it, how Section 24(b) splits it into five equal instalments from possessi…

6 min read · 15 FAQs
Investments & Loans

Sovereign Gold Bond Tax — Exempt on Maturity

How SGBs are taxed — the 2.5% taxable interest, the capital-gains exemption on 8-year maturity, 12.5% LTCG on early or secondary-market exit, and how SGB compares with…

6 min read · 15 FAQs
Investments & Loans

Sukanya Samriddhi Yojana — 8.2% for Your Girl Child

The current SSY interest rate, EEE tax benefits under Section 80C, eligibility, deposit and maturity timeline, partial withdrawal rules and how SSY compares with PPF.

4 min read · 14 FAQs
Investments & Loans

Tax on FD Interest — Slab Rate, TDS & Form 15G

How fixed-deposit and bank interest is taxed, the new Budget-2025 TDS thresholds, when to file Form 15G / 15H, the 80TTA and 80TTB deductions, and how dividend and gif…

6 min read · 16 FAQs
Investments & Loans

Tax on PPF — EEE, Fully Exempt

How the Public Provident Fund is taxed: the 80C deduction on contribution, the Section 10(11) interest exemption, tax-free maturity, and how PPF compares with ELSS, NS…

5 min read · 15 FAQs
Investments & Loans

Home Loan Interest Deduction — Section 24(b), Rs 2 Lakh Cap

How much home-loan interest you can deduct under Section 24(b), why the Rs 2 lakh self-occupied cap is old-regime only, how let-out property, pre-EMI interest and join…

6 min read · 15 FAQs
Investments & Loans

Home Loan Tax Benefits — Section 24(b), 80C, 80EEA

The three home-loan deductions — interest under Section 24(b), principal under 80C and the extra 80EEA interest — why they work only in the old regime, and how self-oc…

6 min read · 16 FAQs
Investments & Loans

Home Loan vs Rent — Which Wins on Tax & Money?

EMI versus rent, the Section 24(b) and 80C deductions you only get in the old regime, how HRA compares, the break-even horizon and when buying actually beats renting i…

6 min read · 14 FAQs
Investments & Loans

Personal Loan Tax Benefit — It Depends on the End-Use

A personal loan has no deduction by itself. Whether the interest is deductible — and under which section and cap — depends entirely on how you spent the money. Here is…

5 min read · 14 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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