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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The guides most people come for
Income Tax Slabs FY 2026-27 — Zero Tax up to ₹12.75L
Tax Slabs & RegimesOld vs New Tax Regime — Which Saves You More?
ITR & ComplianceWhich ITR Form — ITR-1 to ITR-7, Decided
TDSTDS Rate Chart FY 2025-26 Every Section, Rate & Threshold
GST RatesGST Rates in India — Now Just 5% or 18%
Salary & DeductionsHRA Exemption — Least of 3, Old Regime Only
Capital GainsSection 54 — Save LTCG Tax on Sale of Your House
Business & MSMEUdyam (MSME) Registration — Free Online, New 2025 Limits
TDS55 guides
Sections, rates, due dates, refunds and certificates.
TDS Rate Chart FY 2025-26 Every Section, Rate & Threshold
The complete FY 2025-26 (AY 2026-27) TDS rate chart with the Budget 2025 threshold changes, no-PAN 20% rule, deposit and return due dates — for salary, contractors, pr…
TDSTDS on FD Interest — Rate, Threshold & Form 15G
How much TDS a bank deducts on fixed-deposit interest, the new Budget-2025 thresholds (₹50,000 / ₹1,00,000), why FD interest is still fully taxable, and how to stop or…
TDSForm 16 — Your Salary TDS Certificate
What Form 16 is, the difference between Part A and Part B, the 15 June due date, how to download it from TRACES, and exactly how to use it to file your income-tax return.
TDSTDS in India — Rates, Thresholds & Due Dates
What Tax Deduction at Source is, the section-wise TDS rate chart for FY 2025-26, the Budget 2025 threshold hikes, deposit and return-filing due dates, and how to claim…
TDSForm 12BB — Declare Deductions to Cut Salary TDS
Form 12BB is the standard statement a salaried employee gives the employer to claim HRA, LTA, home-loan interest and Chapter VI-A deductions, so TDS on salary is reduc…
TDSForm 15G & 15H — Stop TDS When Your Tax Is Nil
Who can file Form 15G vs Form 15H, the FY 2025-26 TDS thresholds on FD interest and EPF withdrawal, how to fill Part I & II, where to submit, and the penalty for a fal…
TDSForm 15H — Stop TDS on Senior-Citizen Interest
A self-declaration under Section 197A that lets a resident senior citizen (60+) stop TDS on FD and interest income when the tax on total income is nil — who is eligibl…
TDSForm 16A — TDS Certificate for Non-Salary Income
What Form 16A is, who issues it, how to download the valid copy from TRACES, and exactly how to match it with Form 26AS / AIS to claim your TDS credit when filing your…
TDSSection 194-I — TDS on Rent, Rates & New ₹6L Limit
The TDS rate on rent under Section 194-I, the new ₹6,00,000 annual threshold from Budget 2025, who must deduct, how it differs from Section 194-IB, and the GST-exclusi…
TDSSection 194A — TDS on Interest Income
The TDS rate, revised Budget 2025 thresholds, Form 15G/15H, savings-account rules and non-deduction penalties for interest other than interest on securities.
TDSSection 194B — TDS on Lottery & Game Winnings (30%)
A flat 30% TDS applies to lottery, crossword, card-game and game-show prizes over Rs 10,000 — with no basic exemption and no deductions. Here are the current rate, thr…
TDSSection 194C — TDS on Contractor Payments
The correct TDS rate, the ₹30,000 / ₹1 lakh threshold, who must deduct, when to deduct on advances, and what work contracts are covered under Section 194C for FY 2025-26.
TDSSection 194DA — TDS on Life Insurance Payouts
When a life-insurance maturity or surrender payout is taxable, the 2% TDS on the income portion (rate cut from 5% on 1 Oct 2024), the ₹1 lakh threshold, the 10(10D) ex…
TDSSection 194H — TDS on Commission & Brokerage
The current 194H rate and threshold for FY 2025-26, who must deduct, when to deduct, the no-PAN rule and how 194H differs from 194D, 194J and 194M — plus the new Secti…
TDSSection 194J — TDS on Professional & Technical Fees
The correct TDS rate under Section 194J — 10% for professional fees, 2% for technical services — the new Rs50,000 threshold from FY 2025-26, plus rules for CA, doctor…
TDSSection 194N — TDS on Cash Withdrawal
The current 194N rate and threshold for FY 2025-26, how banks aggregate your accounts, the higher limit for ITR filers, exemptions, and how to claim the TDS as credit…
TDSSection 194Q — TDS on Purchase of Goods
When a buyer must deduct 0.1% TDS on purchase of goods, the Rs 50 lakh threshold, the Rs 10 crore turnover test, the no-PAN 5% rate and what changed after TCS u/s 206C…
TDSSection 194R — 10% TDS on Benefits & Perquisites
The 10% TDS on business benefits and perquisites — dealer incentives, foreign trips, gold coins, free samples to doctors and freebies to influencers — the Rs20,000 thr…
TDSSection 194S — 1% TDS on Crypto & Virtual Digital Assets
How much TDS applies on the transfer of a Virtual Digital Asset, the two thresholds, who deducts on an exchange vs a P2P trade, how it links to the flat 30% crypto tax…
TDSSection 206AA — 20% TDS Without PAN
No PAN means TDS at the higher of the applicable rate, the rate in force, or 20% — across salary, interest, dividend, rent and professional fees. Here is how it works…
TDSSection 206AB — Higher TDS for Non-Filers, Omitted from 1 April 2025
Section 206AB imposed higher TDS on ITR non-filers from July 2021. Finance Act 2025 omitted it from FY 2025-26 — here is what changed, what applied before, and what de…
TDSTAN Correction — Updating Deductor Details on an Allotted TAN
A TAN carries the deductor name, address, category and responsible person. When any of those go stale, TDS returns get rejected and Form 16A carries the wrong details.…
TDSTAN Number — What It Is & How to Apply
The 10-character Tax Deduction & Collection Account Number that every TDS/TCS deductor must obtain and quote — who needs it, how to apply with Form 49B, TAN vs PAN, an…
TDSTAN Registration — Apply Online with Form 49B
Who must obtain a TAN, how to apply online through Form 49B on the Protean (NSDL) or income-tax portal, the fee and processing time, the TAN structure, and the Section…
TDSTDS Calculator — Salary, Rent, FD & Fees
Pick a payment type, enter the amount, and get the exact TDS to deduct, the net payout, the applicable section, the threshold and the challan due date — for FY 2025-26…
TDSTDS Refund — Get Your Excess TDS Back
How to claim a TDS refund by filing your Income Tax Return, how to verify credits in Form 26AS and AIS, the refund timeline, Section 244A interest, and why refunds fail.
TDSForm 16 Explained — Part A, Part B & Your ITR
What Form 16 is, what Part A and Part B contain, when your employer must issue it, how to use it to file your income-tax return, and what to do if you never receive one.
TDSForm 24Q & 26Q — Quarterly TDS Returns
Which quarterly TDS return to file, who files 24Q vs 26Q, the exact due dates for FY 2025-26, how to file on TRACES, and the Rs 200/day late fee under Section 234E.
TDSSection 194N — TDS on Cash Withdrawals
The exact TDS rate and threshold when you withdraw cash from a bank, cooperative bank or post office — how ITR-filers get the higher ₹1 crore limit, why non-filers are…
TDSSection 195 — TDS on Payments to Non-Residents & Foreign Companies
Who deducts, the default rates, how DTAA lowers TDS with Form 10F + TRC, when Form 15CA and 15CB are mandatory, and the Section 195(2)/197 lower-deduction routes.
TDSTDS on Commission & Brokerage — Section 194H
The current 2% TDS rate under Section 194H, the ₹20,000 annual threshold, who must deduct, when to deduct, and how commission differs from insurance (194D) and profess…
TDSTDS on Contractor Payments — Section 194C
The correct TDS rate on contractor and sub-contractor bills, the ₹30,000 / ₹1 lakh threshold, the transporter exemption, who must deduct, and when to deduct on advance…
TDSTDS on Dividend — Section 194 & 194K
The 10% TDS rate on company and mutual-fund dividends, the new Rs10,000 threshold raised by Budget 2025, Form 15G/15H to avoid deduction, DTAA rates for NRIs, and how…
TDSTDS on E-Commerce — Section 194-O
The current 0.1% TDS rate (cut from 1% in October 2024), the ₹5 lakh seller threshold, who deducts, the 5% no-PAN rate and how sellers on Amazon, Flipkart, Meesho, Swi…
TDSTDS on Professional Fees — 10% Above Rs 50,000
The Section 194J TDS rate on professional and technical fees, the new Rs 50,000 threshold from Budget 2025, who must deduct, the no-PAN rate and the deposit and return…
TDSTDS on Property Purchase — Section 194-IA & Form 26QB
The 1% TDS a buyer must deduct on property worth ₹50 lakh or more, the stamp-duty-value rule, how to pay via Form 26QB, issuing Form 16B, and what changes when the sel…
TDSTDS on Rent — Rate, Rs 6 Lakh Limit & Who Deducts
The TDS rate on rent for businesses (Section 194I) and individuals (Section 194IB), the new Rs 6 lakh annual threshold, the 20% no-PAN rate, and exactly how to deduct…
TDSTDS on Salary — Section 192, Average Rate
There is no flat TDS rate on salary. Your employer deducts tax each month at your average rate of income tax on estimated annual income — under the default new regime…
TDSTDS Payment Online — Challan 281 Step by Step
How to pay TDS online with Challan 281 on the income-tax e-Pay Tax portal — TAN, tax-applicable code, nature-of-payment codes, monthly due dates, the OLTAS receipt and…
TDSTRACES Portal — Login, Form 16 & Corrections
How to use the TRACES portal (tdscpc.gov.in): deductor and taxpayer login, downloading Form 16/16A, filing TDS return corrections, fixing PAN and challan mismatches, a…
TDSWhat is TDS? Tax Deducted at Source
The payer deducts a slice of tax before paying you and deposits it with the government against your PAN. Here is how TDS works, who deducts it, the current-year rates…
TDSSection 194A — TDS on Interest FD, Banks & Post Office
The TDS rate and threshold on interest income under Section 194A for FY 2025-26 — including the Budget 2025 threshold hikes, cooperative banks, post office deposits, a…
TDSTDS on Buying Property from an NRI
The buyer must deduct TDS under Section 195 on the full sale consideration — not just the gain. Here are the current LTCG/STCG rates, surcharge, the Lower Deduction Ce…
TDSTDS on Cash Withdrawal — Section 194N
When your bank deducts TDS on cash withdrawals: the 2% rate above ₹1 crore, the higher 2%/5% non-filer rates, the ₹20 lakh trap, the per-bank limit and how you claim t…
TDSTDS on Freelance Income — 194J, 194C & Foreign Clients
How much TDS a client deducts on your freelance fees, the 10% Section 194J and 1%/2% Section 194C rates, the new ₹50,000 threshold, why foreign clients deduct nothing…
TDSTDS on Professional Fees — Section 194J
The correct TDS rate on CA, doctor, lawyer and consultant fees — 10% for professional services and 2% for technical services — the new Rs50,000 threshold from FY 2025…
TDSTDS on Property Sale — Section 194IA
The 1% TDS the buyer must deduct under Section 194IA, the ₹50 lakh threshold on the higher of price or stamp value, how to file Form 26QB, issue Form 16B, and the spec…
TDSTDS on Salary Calculation — Section 192 Step-by-Step
How your employer computes monthly TDS on salary under Section 192 — estimating annual income, applying new or old regime slabs, adding 4% cess and dividing by 12 — wi…
TDSTDS on Salary Slab — How Much Is Deducted?
The monthly TDS on salary by income range under Section 192 for FY 2025-26 — the default new-regime slabs, the ₹75,000 standard deduction, the ₹12 lakh 87A rebate, and…
TDSTDS Rate Chart 2025-26 — Download / Print PDF
The complete FY 2025-26 (AY 2026-27) TDS rate chart for resident payees — every section, nature of payment, rate and threshold in one table, updated for Budget 2025. U…
TDSTDS Return Due Dates — 31 Jul · 31 Oct · 31 Jan · 31 May
The quarterly TDS return filing deadlines, the monthly TDS deposit dates, the forms for each type of deduction, and how the Income-tax Act, 2025 renumbers them from 1…
TDSForm 16 vs Form 16A — Salary vs Non-Salary TDS
Form 16 certifies TDS on your salary; Form 16A certifies TDS on everything else — FD interest, professional fees and rent. The exact difference, who issues each, the d…
TDSLower / Nil TDS Certificate — Form 13 under Section 197
When TDS on your receipts runs far ahead of your actual tax liability, Section 197 lets you ask the assessing officer to authorise deduction at a lower rate — or none…
TDSTDS on Rent of House — Section 194-IB & 194-I
When a tenant must deduct TDS on house rent, the ₹50,000/month trigger for individuals under Section 194-IB, the 2% rate, filing Form 26QC without TAN, and how compani…
TDSTDS on Salary — New Tax Regime
The new regime is the default. See the FY 2025-26 slabs your employer uses to deduct monthly TDS, the ₹75,000 standard deduction, the ₹60,000 rebate that makes salary…
GST Rates108 guides
Rate-by-item guides, HSN/SAC and exemption lists.
GST Rates in India — Now Just 5% or 18%
The new GST 2.0 rate structure effective 22 September 2025 — two main slabs of 5% and 18%, a 40% rate on demerit and luxury goods, plus nil-rated items, special gold r…
GST RatesGST Rate Chart 2025-26 — The New 5% / 18% / 40% Slabs
The complete item-wise GST rate list after the GST 2.0 reform of 22 September 2025 — a simplified two-slab structure of 5% and 18%, a 40% rate on sin & luxury goods, a…
GST RatesGST Exemption List in India — What Is Tax-Free?
The current list of GST-exempt and nil-rated goods and services after the GST 2.0 reform of 22 September 2025 — plus how "exempt", "nil rated" and "zero rated" differ…
GST RatesInteractiveGST for E-Commerce Sellers in India — Registration, TCS & Returns
Whether you sell on Amazon, Flipkart or Meesho, know exactly when GST registration is mandatory, how the 1% TCS works, which returns to file and the correct GST rate o…
GST RatesInteractiveGST for Freelancers in India — When & How Much?
The correct GST rate on freelance income, the ₹20 lakh registration threshold, zero-rated exports with LUT, QRMP return filing and the rules for creators and influencers.
GST RatesGST on Advertising Services — 18% or 5%?
The correct GST rate for digital and online ads, print-media space, TV, radio and hoardings — plus how RCM works on Google/Facebook ads and when you can claim ITC.
GST RatesInteractiveGST on Advocate & Legal Services — Who Pays the 18%?
The GST rate on advocate and legal services, the Reverse Charge (RCM) rule for businesses, when a lawyer must register, senior-advocate treatment and ITC on legal fees.
GST RatesGST on Agriculture in India — Exempt or Taxable?
The correct GST rate for farm produce, seeds, fertilizers, pesticides, tractors and machinery after GST 2.0 — plus when a farmer must register and which agri services…
GST RatesInteractiveGST on Alcohol & Liquor in India — Is It Exempt?
Why liquor for human consumption is outside GST, what state excise & VAT apply instead, when industrial alcohol and ethanol do attract GST, and how a bar bill should b…
GST RatesInteractiveGST on Apparel in India — 5% or 18%?
Know the correct GST rate for stitched garments, fabric, Khadi, sports apparel and uniforms after GST 2.0 — where the rate turns only on the price per piece.
GST RatesInteractiveGST on Battery in India — Now a Flat 18%
After the GST 2.0 reform of 22 September 2025, almost every battery — lithium-ion, lead-acid, inverter, UPS, mobile and solar — is taxed at a single 18% rate. Here is…
GST RatesGST on Biscuits in India — Now a Flat 5%
From 22 September 2025, GST 2.0 taxes every biscuit at a uniform 5% — Parle-G, Marie, cream biscuits, cookies and premium packs alike. The old 18% slab and the ₹100/kg…
GST RatesGST on Books & Stationery — Exempt or Taxable?
The correct GST rate for printed books, newspapers, e-books, notebooks, pencils and stationery — updated for the GST 2.0 reform that made most study material tax-free…
GST RatesInteractiveGST on Car in India — 18%, 40% or 5%?
The correct GST rate on cars after GST 2.0 — small cars at 18%, large cars & SUVs at 40%, EVs at 5%, with compensation cess abolished. Plus TCS, ITC and used-car rules.
GST RatesInteractiveGST on Cars & Vehicles in India — 18%, 40% or 5%?
The post-GST 2.0 rate on small cars, big cars, SUVs, bikes, EVs and commercial vehicles — after compensation cess was abolished on 22 September 2025 — plus ITC blocks…
GST RatesInteractiveGST on Clothes in India — 5% or 18%?
The correct GST rate for readymade garments, footwear, sarees, fabric and school uniforms after GST 2.0 — with the new ₹2,500-per-piece threshold, HSN codes, exports a…
GST RatesInteractiveGST on Clothing in India — 5% or 18%?
The correct GST rate on readymade garments, fabric, yarn and footwear after GST 2.0 — the new ₹2,500 per-piece threshold, HSN codes, ITC for manufacturers and export r…
GST RatesGST on Construction in India — Flat, Works Contract or Exempt?
The correct GST rate for under-construction flats, affordable housing, ready-to-move property, works contracts, government projects, sub-contractors and ITC — updated…
GST RatesGST on Consulting Services in India — 18%, Export or RCM?
The GST rate on management, IT, legal, engineering and professional consultancy, how export of services is zero-rated, when RCM applies to foreign consultants and advo…
GST RatesInteractiveGST on Cosmetics in India — 5% or 18%?
The correct GST rate for make-up, skincare, hair care, perfumes, soaps and salon services after the GST 2.0 reform — including the 28% slab that was removed on 22 Sept…
GST RatesGST on Courier & Express Delivery — Always 18%?
The correct GST rate for courier and express-delivery services, the SAC code, why courier is not a Goods Transport Agency (GTA), ITC on courier bills and the treatment…
GST RatesGST on Education in India — Exempt or 18%?
Which education services are exempt and which attract 18% GST — schools, colleges, private coaching, skill training, online courses and EdTech, explained with the late…
GST RatesGST on Electricity in India — Exempt or Outside GST?
Why your electricity bill carries no GST, why no ITC is available on it, and the current GST 2.0 rates on electrical equipment, solar panels, DG sets and wiring services.
GST RatesGST on Electronics in India — 18% After GST 2.0
The current GST rate on mobiles, laptops, TVs, ACs, fridges and home appliances after the GST 2.0 reform — plus HSN codes, ITC for businesses and the MRP rule for cons…
GST RatesInteractiveGST on Employment in India — Taxed or Outside GST?
Salary is outside GST under Schedule III — but director fees, freelancers, notice pay and manpower supply are different. Know exactly when GST applies to employment-li…
GST RatesGST on Export in India — Zero-Rated, Not Exempt
How exports are zero-rated under the IGST Act, when to file an LUT vs pay IGST, how to claim your ITC refund, and the rules for services, SEZ and deemed exports.
GST RatesGST on Food in India — Nil, 5%, 18% or 40%?
The correct GST rate for groceries, packaged food, dairy, snacks, cold drinks, restaurant meals and Zomato/Swiggy orders — fully updated for the GST 2.0 reform effecti…
GST RatesInteractiveGST on Footwear in India — 5% or 18%?
The correct GST rate on shoes, chappals, sandals and boots after GST 2.0 — the new ₹2,500-per-pair threshold, HSN codes 6401-6406, ITC and the inverted-duty refund.
GST RatesInteractiveGST on Freight & Goods Transport — 5% RCM or 18%?
The correct GST rate for road freight (GTA), rail, air, sea and courier — plus the Reverse Charge (RCM) rule, the new 18% forward-charge option under GST 2.0, ITC and…
GST RatesGST on Gold in India — 3% Metal, 5% Making
The GST rate on gold, silver and jewellery, why making charges are taxed separately at 5%, a worked jewellery-bill example, old-gold exchange and how import duty stack…
GST RatesInteractiveGST on Gym & Fitness in India — Now 5% on Membership
The GST rate on gym membership, personal training, yoga and fitness services was cut from 18% to 5% (without ITC) on 22 September 2025. Here is what applies to service…
GST RatesGST on Healthcare in India — Exempt or Taxable?
The GST position on hospital treatment, doctor fees, room rent, cosmetic surgery, medicines and health & life insurance — updated for the GST 2.0 reforms.
GST RatesInteractiveGST on Hotel Rooms in India — 5% or 18%?
The correct GST rate on hotel accommodation after GST 2.0, the ₹7,500 tariff test, restaurant, banquet and spa rates, plus how business travellers claim ITC on hotel b…
GST RatesGST on Import of Goods — How IGST Works
How IGST is levied on imports, the step-by-step landed-cost calculation on CIF + Basic Customs Duty, full ITC for registered importers, RCM on imported services and SE…
GST RatesInteractiveGST on Insurance in India — Now Exempt or 18%?
Individual life and health insurance is GST-free from 22 September 2025. See which policies are exempt, which still attract 18%, and how 80C/80D and ITC now work.
GST RatesInteractiveGST on Jewellery in India — Gold, Diamond & Making Charges
The correct GST rate for gold, silver, platinum and diamond jewellery, how making charges are taxed, old-gold exchange, HSN codes and Input Tax Credit for jewellers.
GST RatesGST on Lease in India — 18%, RCM or Exempt?
The GST rate on leasing commercial property, land, machinery and vehicles — plus the residential-lease RCM rule, finance vs operating leases, SEZ zero-rating and 99-ye…
GST RatesInteractiveGST on Medicines in India — 5% or Nil?
The GST 2.0 reform cut medicines from 12% to 5% and made 36 life-saving drugs Nil from 22 September 2025. Here are the current rates, HSN codes, pharmacy ITC and hospi…
GST RatesInteractiveGST on Medicines in India — 5%, Nil or Exempt?
The current GST rate on medicines, life-saving drugs, medical devices, Ayurvedic products and hospital services after the GST 2.0 rate cuts effective 22 September 2025.
GST RatesInteractiveGST on Medicines in India — 5%, Nil or Exempt?
The current GST rate on medicines, life-saving drugs, medical devices, hospital treatment and nutraceuticals after GST 2.0 — plus ITC, the inverted-duty refund and HSN…
GST RatesGST on Mining in India — Coal 18%, Ores 5%
The correct GST on coal (now 18%), iron ore and other minerals, mining and extraction services, royalty and lease premium under RCM, plus ITC and inverted-duty refunds.
GST RatesGST on Paper & Paper Products — Nil, 5% or 18%?
The correct GST rate for notebooks, printing paper, kraft paper, cartons, paper bags, tissue, printed books and newsprint after the GST 2.0 reform — with HSN codes and…
GST RatesGST on Petrol & Diesel — Why Fuel Is Outside GST
Petrol, diesel, ATF, crude oil and natural gas are kept out of GST by the Constitution — so there is no GST and no Input Tax Credit on them. Here is the current tax st…
GST RatesGST on Photography in India — 18% on Every Shoot
The correct GST rate for wedding, event, product and drone photography, the SAC code, registration threshold, and how photographers claim Input Tax Credit on camera gear.
GST RatesInteractiveGST on Plastic Products in India — 18% on Almost Everything
The GST rate on plastic carry bags, PVC pipes, bottles, packaging, furniture and raw polymers, the HSN codes that apply, ITC on packaging, and what GST 2.0 changed.
GST RatesInteractiveGST on Printing Services — 5% or 18%?
The correct GST rate for printing after GST 2.0: job work printing, book & newspaper printing, commercial & packaging printing, flex/banner, HSN codes and ITC — with t…
GST RatesInteractiveGST on Property Purchase — 1%, 5% or Nil?
The correct GST rate on an under-construction flat, affordable housing, commercial property and ready-to-move homes — plus how stamp duty, ITC and the OC rule actually…
GST RatesGST on Rent in India — Commercial or Exempt?
The GST rate on commercial and residential rent, the residential-rent RCM rule for businesses, the landlord registration threshold and when you can claim ITC.
GST RatesInteractiveGST on Restaurant Food in India — 5% or 18%?
Know the correct GST rate for restaurant services, Zomato/Swiggy orders, cloud kitchens, ITC, the composition scheme and restaurant compliance.
GST RatesInteractiveGST on Salary in India — Is Salary Taxable?
Employee salary sits outside GST under Schedule III — but director fees, manpower supply, secondment and freelancer income can each attract GST. Know exactly where the…
GST RatesInteractiveGST on Salon & Beauty Parlour — Now Just 5%
The GST 2.0 reform cut beauty and well-being services from 18% to 5% without ITC from 22 September 2025. Here is the correct rate for haircut, facial, waxing, bridal m…
GST RatesInteractiveGST on Scrap in India — 18% or 5%?
The correct GST rate and HSN code for metal, plastic, paper, rubber, glass and e-waste scrap, plus the reverse-charge rule, the 2% GST TDS on metal scrap and when you…
GST RatesGST on Services in India — 18%, 5% or Exempt?
The correct GST rate for every service — consulting, IT, restaurant, hotel, transport, insurance and more — with SAC codes, RCM, export and Input Tax Credit rules unde…
GST RatesInteractiveGST on Snacks & Namkeen — Now Just 5%
The current GST rate on namkeen, bhujia, chips, popcorn, sweets, chocolates and ice cream after the GST 2.0 reform — plus the loose-vs-packaged rule and HSN codes.
GST RatesInteractiveGST on Society Maintenance — Exempt or 18%?
When housing society / RWA maintenance is exempt, when 18% GST applies, the ₹7,500-per-member and ₹20-lakh turnover tests, ITC and corpus-fund rules — all in one place.
GST RatesGST on Software & IT Services — 18% or Zero-Rated?
The GST rate on custom software, SaaS, packaged software and IT services, plus zero-rated exports under LUT and the 18% RCM on foreign software subscriptions.
GST RatesInteractiveGST on Stationery in India — Nil, 5% or 18%?
The updated GST rates for notebooks, pens, pencils, paper, files and office supplies after the GST 2.0 reform — with the full HSN table, ITC rules and gift-hamper trea…
GST RatesGST on Steel & Iron in India — A Flat 18%
The GST rate on TMT bars, HR/CR coils, pipes, stainless steel, structural sections and scrap — with HSN codes, ITC eligibility, RCM and import (IGST) rules.
GST RatesGST on Telecom Services — A Flat 18%
The GST rate on mobile recharge, postpaid bills, broadband, DTH, landline and leased lines, how a ₹100 recharge splits, and when a business can claim ITC on telecom bi…
GST RatesInteractiveGST on Textile, Fabric & Garments — 5% or 18%?
The correct GST rate for cotton, silk, wool and man-made fabric, readymade garments, textile job work, HSN codes and the inverted-duty position after the GST 2.0 reform.
GST RatesGST on Tobacco & Cigarettes — 40% Since 1 Feb 2026
The current GST rate on cigarettes, bidis, chewing tobacco, pan masala and gutkha after the sin-goods overhaul — with the additional excise duty, Health & National Sec…
GST RatesInteractiveGST on Transportation in India — Freight, Air, Cab & Courier
The correct GST rate for every mode of transport — road freight (GTA), reverse charge, courier, air tickets, cabs, rail and bus — plus who pays and when ITC is available.
GST RatesGST on Warehousing in India — 18% or Exempt?
The GST rate on storage & warehousing services, the agricultural-produce and rice exemption, warehouse-building rent, the registration threshold and when you can claim…
GST RatesInteractiveGST on Water in India — 5%, 40% or Exempt?
The correct GST rate for packaged drinking water, mineral water, 20-litre jars, aerated & flavoured water and municipal supply — fully updated for the GST 2.0 rate cut…
GST RatesHSN Code in GST — List, Digits & Rates
What an HSN code is, how many digits you must report in GSTR-1 by turnover, the difference between HSN and SAC, common product codes with current GST rates, and how to…
GST RatesRestaurant GST Rate in India — 5% or 18%?
The correct GST rate for every restaurant category — standalone outlets, hotel restaurants, takeaway, Zomato/Swiggy, outdoor catering and the composition scheme — with…
GST RatesInteractiveGST on Banking & Financial Services — Fees 18%, Interest Exempt
The correct GST treatment for bank charges, loan fees, ATM and SWIFT charges, forex, mutual funds and insurance — plus how businesses claim ITC on banking costs.
GST RatesInteractiveGST on Banking Services — Charges 18%, Interest Exempt
Know the correct GST on bank charges, loan & EMI interest, ATM and NEFT/RTGS fees, credit cards, forex and lockers — plus when your business can claim ITC on banking c…
GST RatesInteractiveGST on Beauty Parlour & Salon — Now Just 5%
From 22 September 2025, GST on beauty parlour, salon, barber, spa and grooming services was cut from 18% to 5% without ITC. Here are the new rates, SAC codes, registra…
GST RatesGST on Building Material — Cement Now 18%
The correct GST rate and HSN code for cement, steel, bricks, tiles, sand, marble and every major construction material after the GST 2.0 reform — plus works-contract r…
GST RatesGST on Coaching Classes in India — 18% or Exempt?
The correct GST rate for coaching centres, competitive-exam & test-prep coaching, private tuition, online/EdTech classes, when registration is triggered and whether yo…
GST RatesGST on Cold Drinks in India — 40%, 5% or Nil?
The correct GST rate for aerated drinks, fruit juices, energy drinks, packaged water, coconut water and milk drinks after the GST 2.0 reform of 22 September 2025.
GST RatesGST on Cold Storage in India — Exempt or 18%?
When cold storage, warehousing and cold-chain services are exempt for agricultural produce, when processed and non-agricultural goods attract 18%, and how ITC works fo…
GST RatesInteractiveGST on Construction & Real Estate — 5%, 1% or Exempt?
The correct GST rate for under-construction flats, affordable housing, ready-to-move property, commercial units and works contracts — with ITC rules updated for GST 2.0.
GST RatesInteractiveGST on Construction Contractor — 18%, 5% or 1%?
The correct GST rate for works contracts, government civil projects, residential construction, sub-contractors and renovation — plus when a contractor can actually cla…
GST RatesGST on Construction Material — Cement Now 18%
The correct GST rate and HSN code for cement, steel, tiles, bricks, sand, marble and every core building material after the GST 2.0 reform — plus when a builder can cl…
GST RatesInteractiveGST on Educational Services — Exempt or 18%?
The GST position for schools, colleges and universities, private coaching classes, ed-tech platforms, hostels, vocational training and services bought by institutions…
GST RatesInteractiveGST on Event Management in India — 18% or Something Else?
The correct GST rate for event management, wedding planning, corporate events, exhibitions, sponsorship (with the 2025 RCM change) and when clients can claim Input Tax…
GST RatesInteractiveGST on Flat Purchase in India — 1%, 5% or Nil?
The correct GST rate for buying a flat — affordable vs other under-construction homes, ready-to-move exemption, the 2/3 land deduction, and how much you actually pay.
GST RatesInteractiveGST on Flight Tickets in India — 5% or 18%?
The correct GST rate for economy and business class air tickets, international flights, cancellation fees, helicopter travel and Input Tax Credit on business airfare…
GST RatesInteractiveGST on Food Delivery — 5% Food, 18% Delivery?
The correct GST rate on Swiggy & Zomato orders — 5% on food paid by the platform under Section 9(5), 18% on delivery and platform fees since GST 2.0, plus cloud-kitche…
GST RatesInteractiveGST on Hotel Accommodation — 5% or 18%?
The correct GST rate on hotel rooms per unit per day under the GST 2.0 two-slab structure, plus restaurant-in-hotel rates, Input Tax Credit and registration rules.
GST RatesInteractiveGST on Imported Goods in India — IGST & Customs Duty
How IGST is levied and calculated on imports, why only IGST (not Basic Customs Duty) is creditable, reverse charge on imported services, and the tax on personal & cour…
GST RatesInteractiveGST on Insurance Premium — 0% or 18%?
Since 22 September 2025, individual health and life insurance is GST-exempt. Know the correct rate for term, endowment, ULIP, motor, group and commercial policies — pl…
GST RatesInteractiveGST on IT & Software Services — 18% or Zero-Rated?
The GST rate for software development, SaaS, cloud and IT consulting, how exports become zero-rated under LUT, OIDAR & RCM on foreign software, and full ITC for IT com…
GST RatesInteractiveGST on Job Work in India — 5%, 18% or 1.5%?
The correct GST rate for every type of job work under SAC 9988, how a principal sends goods on a delivery challan, the 1-year / 3-year return limits and who keeps the…
GST RatesInteractiveGST on Labour Contractor & Manpower Supply — 18% or RCM?
The correct GST rate for labour contractors, manpower and staffing, when reverse charge (RCM) applies on security services, ITC you can claim and the 194C TDS position.
GST RatesInteractiveGST on Manpower Services — Forward Charge or RCM?
The 18% GST rate on manpower supply, staffing and labour contractor services, when reverse charge (RCM) applies, ITC eligibility and the Section 17(5) construction-lab…
GST RatesGST on Manpower Supply & Recruitment — 18% on the Full Value
The correct GST rate for manpower supply, labour supply, housekeeping, security and recruitment/staffing — why it applies to the gross invoice including wages, when se…
GST RatesInteractiveGST on Mobile Phones in India — A Flat 18%
The correct GST rate for smartphones, feature phones, chargers, accessories, repairs and imports — plus how a GST-registered business claims Input Tax Credit on phones.
GST RatesInteractiveGST on Motor Vehicles in India — 18% or 40%?
The post-GST 2.0 rate on cars, SUVs, two-wheelers, EVs and used vehicles — plus when a business can claim Input Tax Credit and how the used-car margin scheme works.
GST RatesGST on Petrol Pump in India — Fuel, CNG & Commission
Why petrol and diesel stay outside GST, the 5% rate on CNG/PNG/LPG, the 18% GST on dealer commission and pump services, and when a fuel retailer must register for GST.
GST RatesInteractiveGST on Property Purchase — 5%, 1% or Nil?
The correct GST rate on under-construction flats, affordable housing and ready-to-move homes — plus the 1/3rd land deduction, why buyers get no ITC, stamp duty and JDA…
GST RatesInteractiveGST on Readymade Garments — 5% or 18%?
The current GST rate on apparel after GST 2.0 — 5% up to ₹2,500 a piece, 18% above it — plus fabric, job work, HSN codes, ITC and export rules for garment businesses.
GST RatesInteractiveGST on Real Estate in India — Flat Purchase & Rates
The correct GST rate on under-construction flats, affordable housing, ready-to-move property, commercial units, works contracts and rental — plus why buyers get no ITC.
GST RatesGST on Restaurant Services — 5% or 18%?
The correct GST rate for standalone restaurants, hotel restaurants, cloud kitchens, outdoor catering, ice-cream parlours and Zomato/Swiggy orders — plus ITC, compositi…
GST RatesInteractiveGST on Security Services — Forward Charge or RCM?
The GST rate for security guard and agency services, when the recipient must pay under Reverse Charge (RCM), ITC eligibility and GST on CCTV & alarm systems.
GST RatesInteractiveGST on Solar Panels in India — Now 5% or 18%?
The current GST rate on solar panels, inverters, water heaters and pumps after the GST 2.0 cut to 5%, which items stay at 18%, EPC/installation treatment and ITC for b…
GST RatesGST on Tour Operators & Travel Agents — 5% or 18%?
The correct GST rate for packaged tours, travel-agent commission, air-ticket and hotel booking fees, inbound tours for foreign tourists, ITC and the 5%-without-ITC tra…
GST RatesInteractiveGST on Tour Package in India — 5% or 18%?
The correct GST rate for composite tour packages, tour operator vs travel agent, ITC choices, foreign/international tours, air & hotel components and registration.
GST RatesInteractiveGST on Travel Agent & Tour Packages — 18%, 5% or 12%?
The correct GST rate for a travel agent's commission, tour operator packages, air tickets, hotel bookings and OTA convenience fees — updated for the GST 2.0 two-slab s…
GST RatesInteractiveGST on Vehicle Repair & Car Service — Now 18% Across the Bill?
The GST rate on repair labour, spare parts and tyres after GST 2.0, plus composite-supply billing, ITC blocking under Section 17(5) and how insurance-claim repairs are…
GST RatesGST on Works Contract — Now a Flat 18%
The correct GST rate for construction, renovation and installation works contracts after GST 2.0, the Section 17(5) ITC block, the plant & machinery exception, sub-con…
GST RatesGST Rate Changes 2025 — The GST 2.0 Reset
The GST Council's 2025 rationalisation scrapped the 12% and 28% slabs and moved to a two-rate structure — 5% and 18%, plus a 40% demerit rate on sin and luxury goods.…
GST RatesGST on Export of Services — Zero-Rated at 0%
How export of services is zero-rated under the IGST Act: the two routes (LUT vs pay-and-refund), the 5 mandatory conditions, FIRC/BRC proof and the RFD-01 refund process.
GST RatesInteractiveGST on Real Estate Agent & Broker — 18% on Commission
The correct GST rate on brokerage and commission, when a property agent must register, what Input Tax Credit you can claim, and how TDS under Section 194H interacts wi…
GST RatesInteractiveGST on Second-Hand Goods — Only on the Margin
How GST works on used goods and old cars: the Rule 32(5) margin scheme, the flat 18% on used vehicles, when an individual pays nothing, and when a dealer must register.
GST RatesInteractiveGST on Renting of Immovable Property — 18% or Exempt?
The GST rate on commercial and residential property rent, the reverse-charge (RCM) rules for businesses and unregistered landlords, sub-letting, co-working, the regist…
GST48 guides
Registration, returns, ITC, e-invoicing, notices and compliance.
GST Registration Online — Process, Documents & GSTIN
How to register for GST on the government portal — the threshold, documents by entity type, Aadhaar authentication, the ARN-to-GSTIN timeline and the new 3-day fast-tr…
GSTGST in India — Rates, Registration & Returns
What GST is, the GST 2.0 two-slab structure (5% & 18%), who must register, which returns you file, and how Input Tax Credit and reverse charge work — updated for FY 20…
GSTE-Way Bill — Limit, Validity & How to Generate
When an e-way bill is required, the Rs 50,000 consignment-value limit, validity by distance, Part A vs Part B, the 2025 portal changes, penalties under Section 129 and…
GSTGST Audit in India — Section 65, 66 & GSTR-9C
The three forms of GST audit, how to respond to an ADT-01 notice, records you must keep, common red flags officers look for, and the audit-to-appeal timeline.
GSTGST Reconciliation in India — Match 2B, 1 & 3B
How to reconcile GSTR-2B with your purchase register, GSTR-1 with sales and GSTR-3B with your books — the Rule 36(4) ITC ceiling, common mismatches, and the GSTR-9 / G…
GSTGSTIN Format in India — How to Read a GST Number
The 15-character GSTIN decoded position by position: state code, embedded PAN, entity number, the 14th "Z" and the check digit — plus the full state-code list and how…
GSTIEC Code — Your Key to Import & Export
What the Import Export Code is, who needs it, the exact DGFT online process, the Rs 500 fee, the documents required, and the annual Apr-Jun update that keeps your IEC…
GSTService Tax in India — Abolished, Now GST
Service tax no longer exists. It was subsumed into GST from 1 July 2017. Here is the last service tax rate, how it maps to today's GST, and how to settle any pending p…
GSTThe GST Council — Composition & Latest Decisions
India's apex GST policy body: how it is composed, how the 3/4th weighted-majority vote works, what it decides, and the 56th-meeting GST 2.0 two-slab reform effective 2…
GSTBlocked Credit Under GST — Section 17(5) Explained
The complete list of goods and services on which Input Tax Credit is blocked under Section 17(5) of the CGST Act — with the exceptions, the same-business rule and how…
GSTDocuments Required for GST Registration
The exact document checklist for GST registration — by business type (proprietor, partnership, company, LLP), the file-format and size specs, and the common reasons ap…
GSTE-Invoicing Under GST — IRP, IRN & the ₹5 Crore Rule
Who must generate e-invoices, the ₹5 crore turnover threshold, how the IRP portal issues the IRN and QR code, the 30-day reporting limit for ₹10 crore+ businesses, and…
GSTE-Way Bill under GST — Generation, Validity & Penalties
When an e-way bill is required, how to generate it on ewaybillgst.gov.in, Part A vs Part B, distance-based validity, cancellation, exemptions and the penalty for movin…
GSTFSSAI Registration & License — Basic, State or Central?
The correct FSSAI tier for your food business, the revised turnover slabs, fees, documents, the 14-digit FSSAI number and the new perpetual-validity rule.
GSTGST Advance Ruling (AAR) — Apply, Timeline & Appeals
Who can seek a GST Advance Ruling, the questions the AAR can decide, the Rs10,000 fee, the 90-day timeline, appeals to the AAAR and how binding the ruling really is.
GSTGST Aggregate Turnover — What to Include & Exclude
How aggregate turnover is computed under Section 2(6) of the CGST Act — the all-India, same-PAN figure that decides your GST registration, composition and e-invoicing…
GSTGST Anti-Profiteering — Section 171 Explained
What Section 171 requires, how the complaint and DGAP investigation work, the penalty for not passing on GST rate cuts, and the 1 April 2025 sunset on new cases now ha…
GSTGST Composition Scheme — Is It Right for You?
The composition scheme lets small businesses pay a flat 1–6% on turnover with quarterly filing. Know the rates, turnover limits, who can opt, the returns you fil…
GSTGST Demand Notice — Section 73, 74 & 74A
What a DRC-01 demand notice means, the reply window, penalties under Section 73, 74 and the new unified Section 74A, and how to close a demand via DRC-03 or appeal.
GSTGST E-Invoicing in India — IRN, IRP & the ₹5cr Rule
Who must generate e-invoices, how the IRN and QR code are created on the Invoice Registration Portal, the 30-day reporting limit, exemptions and how it auto-populates…
GSTGST Input Tax Credit Rules — Claim It, Don't Lose It
The Section 16 conditions to claim ITC, blocked credits under Section 17(5), the 30 November time limit, GSTR-2B matching and the 180-day reversal rule — in plain Engl…
GSTGST Invoice Format in India — Every Mandatory Field
The 16 fields a tax invoice must carry under Rule 46, the difference between a tax invoice and a bill of supply, B2B vs B2C rules, issue time limits and the e-invoicin…
GSTGST Late Fee & Interest — Rates, Caps & Calculation
The per-day late fee for every GST return under Section 47, the turnover-based caps, the 18% interest on late tax under Section 50, and a worked example so you can che…
GSTGST Payment Online — Challan, Due Dates & Modes
How to create a GST challan and pay online on gst.gov.in, the payment due dates for monthly and QRMP taxpayers, all payment modes and how the Electronic Cash Ledger wo…
GSTGST Registration Cancellation — Surrender, GSTR-10 & Revocation
How to cancel or surrender your GST registration, reverse ITC on closing stock, file the GSTR-10 final return on time, and revoke an officer-initiated cancellation.
GSTGST Registration Limit — ₹40L or ₹20L?
The turnover threshold that makes GST registration mandatory, the lower special-category limits, who must register regardless of turnover, and how aggregate turnover i…
GSTGST Registration Status — Track Your ARN Online
Check your GST application status by ARN on the government portal in under a minute, read exactly what each status label means, and know what to do if your application…
GSTGST Registration Threshold — ₹40 Lakh or ₹20 Lakh?
The turnover limit that triggers mandatory GST registration for goods and services, the special-category-state limits, and the cases where you must register regardless…
GSTGSTR-1 Filing in India — Due Date, IFF & Tables
The monthly/quarterly outward-supply return: due dates, QRMP & IFF, table-wise reporting, GSTR-1A amendments and how your GSTR-1 drives your buyers’ ITC.
GSTGSTR-3B Filing — Due Date, ITC & Process
The monthly GST summary-cum-payment return: who files it, the 20th / 22nd-24th due dates, how to claim ITC matched to GSTR-2B, and the late fee and interest for filing…
GSTGSTR-9 GST Annual Return — Due Dates & Filing
Who must file GSTR-9, the ₹2 crore and ₹5 crore turnover limits, the 31 December 2026 due date, GSTR-9C reconciliation, the six-part structure and late-fee rules.
GSTHow to Claim Input Tax Credit in GST — Step by Step
The ITC claim process end to end: Section 16 conditions, accepting invoices in IMS, matching GSTR-2B, reporting in GSTR-3B Table 4(A), blocked credits and the 30 Novem…
GSTInput Tax Credit under GST — Claim It the Right Way
The four Section 16 conditions to claim ITC, why it must show in your GSTR-2B, the 180-day payment rule, what is blocked under Section 17(5), when ITC must be reversed…
GSTITC Reversal Under GST — Rule 42, 43 & 180 Days
When you must reverse Input Tax Credit, how Rule 42 and Rule 43 work, the 180-day non-payment reversal, Section 17(5) blocked credits and where to report it in GSTR-3B.
GSTQRMP Scheme — Quarterly Returns, Monthly Payment
Turnover up to ₹5 crore? File GSTR-1 and GSTR-3B quarterly, pay GST monthly by challan. The opt-in window, IFF, fixed-sum 35% rule, due dates and how QRMP compares wit…
GSTReverse Charge (RCM) Under GST — Who Pays?
When GST is paid by the recipient instead of the supplier: the full list of notified services and goods under Section 9(3)/9(4), when you can claim ITC, self-invoicing…
GSTReverse Charge Mechanism (RCM) — When the Buyer Pays the GST
The full Section 9(3) & 9(4) RCM list, the current rates on advocate, GTA, import of services, security and metal scrap, how to self-pay RCM in cash, and exactly when…
GSTE-Way Bill Generation — Step-by-Step on the EWB Portal
When an e-way bill is required, how to generate it on ewaybillgst.gov.in with Part A and Part B, the validity period, extension and cancellation rules, and the common…
GSTGST Composition Scheme Limit — Turnover, Rates & Rules
The composition scheme turnover limits, the 1%–6% flat rates by business type, who is eligible, and the CMP-08 & GSTR-4 returns a composition dealer must file.
GSTGST Place of Supply — CGST+SGST or IGST?
How the Place of Supply rules under the IGST Act decide whether a transaction is intra-state (CGST+SGST) or inter-state (IGST) — for goods, services, online supplies a…
GSTGST Return Due Dates 2026-27 — GSTR-1, 3B, QRMP & Annual
The full GST filing calendar for FY 2026-27: GSTR-1 by the 11th, GSTR-3B by the 20th, the QRMP quarterly dates, GSTR-9 and GSTR-9C annual deadlines, plus late fees and…
GSTGST Return Filing Services — Monthly Compliance, Done for You
GSTR-1, GSTR-3B, QRMP, annual GSTR-9/9C and composition returns filed on time by CA-led experts — with ITC matched against GSTR-2B and no ₹50/day late fees.
GSTLetter of Undertaking (LUT) in GST — Export Without Paying IGST
How exporters file Form RFD-11 online to supply goods, services and SEZ supplies without paying IGST — eligibility, validity, invoice wording, LUT vs bond and the ITC…
GSTWhat Is Udyam Registration? MSME, Explained Simply
Udyam Registration is the Government of India's official MSME registration — free, permanent and fully online. Here are the revised 2025 Micro/Small/Medium limits, who…
GSTZero-Rated Supply Under GST — Exports, SEZ & Full ITC Refund
Zero-rated supply means exports and SEZ supplies are taxed at 0% and the supplier still gets every rupee of input tax credit back — the most tax-efficient category in…
GSTGST Input Tax Credit Rules — Claim It Right, Keep It Safe
The four Section 16 conditions, GSTR-2B matching, Section 17(5) blocked credits, the 180-day payment rule and the 30 November time limit — everything you need to claim…
GSTHow to Claim Input Tax Credit — Section 16, Step by Step
The four Section 16 conditions, GSTR-2B matching, the September time limit, the 180-day payment rule and the blocked credits under Section 17(5) — everything you need…
GSTGST Input Tax Credit on Capital Goods
When you can claim full ITC on machinery, plant, AC, generators & computers, what Section 17(5) blocks, and how to reverse credit on mixed use or sale within five years.
Capital Gains22 guides
Property, shares, gold, mutual funds and the Section 54 family.
LTCG Tax in India 12.5% After 23 July 2024
How long-term capital gains on listed shares, equity & debt mutual funds, property, gold and unlisted shares are taxed after the Budget 2024 overhaul — the 12.5% rate…
Capital GainsSection 54 — Save LTCG Tax on Sale of Your House
Exempt long-term capital gains from selling a residential house by reinvesting in a new house. Time limits, CGAS, the 2-house option, the Rs 10 crore cap and NRI rules…
Capital GainsCapital Gains Tax on Property — LTCG 12.5% or 20% Indexed
The capital-gains tax on selling a house, flat, plot or commercial property: the 24-month holding rule, LTCG at 12.5% (or 20% with indexation for older property), STCG…
Capital GainsSection 111A — STCG on Equity at 20%
Short-term capital gains on listed equity shares, equity mutual funds and business-trust units — the 20% rate since 23 July 2024, who it applies to, loss set-off, surc…
Capital GainsSection 112A — LTCG on Equity 12.5% Above ₹1.25 Lakh
How long-term capital gains on listed equity shares, equity mutual funds and business-trust units are taxed — the 12.5% rate, the ₹1.25 lakh exemption, grandfathering…
Capital GainsSection 54B — Agricultural Land Exemption
How an individual or HUF can save capital gains tax on the sale of agricultural land by reinvesting in new farmland — the 2-year rules, the CGAS deposit, the 3-year lo…
Capital GainsSection 54EC — Save LTCG Tax with Capital Gains Bonds
How to exempt long-term capital gain on the sale of land or a building by investing in REC, PFC or IRFC 54EC bonds within 6 months — the Rs 50 lakh cap, the 5-year loc…
Capital GainsSection 54F — LTCG Exemption on Buying One New House
Sold shares, gold, land or any asset other than a house? Reinvest the net sale consideration in one residential house and shelter the long-term capital gain — conditio…
Capital GainsSTCG Tax on Shares 20% u/s 111A, Slab on Others
How short-term capital gains are taxed — 20% on listed equity and equity mutual funds under Section 111A, slab rates on property, gold, unlisted shares and debt funds…
Capital GainsTax on Gold in India — LTCG 12.5%, SGB Exempt
How gold is taxed when you sell it: the 24-month LTCG rule at 12.5%, STCG at your slab rate, the Sovereign Gold Bond exemption, gold ETF and gold-fund treatment, plus…
Capital GainsMutual Fund Tax in India Equity, Debt & ELSS
How gains from equity, debt, hybrid and ELSS mutual funds are taxed — the 20% STCG and 12.5% LTCG on equity funds, the ₹1.25 lakh exemption, the debt-fund slab rule si…
Capital GainsShare Trading Tax in India LTCG 12.5% · STCG 20%
How stock-market income is taxed — delivery LTCG & STCG on listed equity, intraday as speculative business, F&O as non-speculative business, the STT condition, grandfa…
Capital GainsTax on Gold in India — Capital Gains, GST & SGB
How gold is taxed by type — physical, Gold ETF, Sovereign Gold Bond and gold funds — plus the post-Budget-2024 LTCG rules, GST on jewellery and inherited-gold treatment.
Capital GainsTax on Shares in India — LTCG, STCG & Intraday
How stock market income is taxed — 12.5% LTCG above ₹1.25 lakh, 20% STCG on listed equity, intraday as speculative business, F&O as business income, plus loss set-off…
Capital GainsCapital Gains Account Scheme — Park Gains Before the ITR Deadline
The CGAS deposit that keeps your Section 54, 54F and 54B exemption alive when the new house is not bought by the return due date — Type A vs Type B, deadlines, eligibl…
Capital GainsMutual Fund Capital Gains Tax Equity 12.5%, Debt at Slab
How mutual funds are taxed in India — equity funds under Sections 112A/111A, debt funds at slab rate after 1 April 2023, plus ELSS, hybrid, gold, SIP FIFO and how to r…
Capital GainsSovereign Gold Bond Tax Maturity Gain is Tax-Free
How SGBs are taxed — the tax-free capital gain on redemption at maturity, the taxable 2.5% interest, and the 12.5% LTCG (or slab-rate STCG) that applies only when you…
Capital GainsTax on Mutual Funds in India Equity 12.5% · Debt at Slab
How equity, debt and hybrid mutual funds are taxed after Budget 2024 — the 12.5% equity LTCG rate, the Rs1.25 lakh exemption, 20% STCG, the debt-fund slab-rate change…
Capital GainsTax on Property Sale — LTCG 12.5%, Held Over 24 Months
How capital gains on a property sale are taxed: the 24-month holding rule, the 12.5% LTCG rate (with the pre-July-2024 20%+indexation option), 1% TDS under 194IA, the…
Capital GainsIncome Tax on Property Sale — 12.5% or 20%?
How capital gains on a house, plot or flat are taxed in India — the LTCG choice between 12.5% and 20% with indexation, STCG slab rates, Section 54 / 54EC / 54F exempti…
Capital GainsIncome Tax on Agriculture Land Sale — Rural is Tax-Free?
Whether the sale of agricultural land is taxable turns on one thing — rural or urban. Know the classification test, the 12.5% LTCG on urban land, Section 54B reinvestm…
Capital GainsTax on Capital Gains from Shares STCG 20% · LTCG 12.5%
How short-term and long-term capital gains on listed equity shares, equity mutual funds and unlisted shares are taxed after the 23 July 2024 change — rates, the ₹1.25…
Tax Slabs & Regimes27 guides
Slabs for every year, old vs new regime, basic exemption.
Income Tax Slabs FY 2026-27 — Zero Tax up to ₹12.75L
The new-regime slabs, the ₹60,000 Section 87A rebate that makes tax nil up to ₹12 lakh, the old-regime option, surcharge, cess and how to pick the cheaper regime.
Tax Slabs & RegimesIncome Tax Slabs FY 2025-26 — New Regime is the Default
The new-regime and old-regime income-tax slab rates for FY 2025-26 (AY 2026-27), the Rs 12 lakh rebate under Section 87A, standard deduction, surcharge, cess and how t…
Tax Slabs & RegimesOld vs New Tax Regime — Which Saves You More?
The new regime is now the default with lower slab rates and a rebate up to Rs 12 lakh, but almost no deductions. The old regime keeps 80C, 80D, HRA and home-loan inter…
Tax Slabs & RegimesSection 87A Rebate — Rs12 Lakh Tax-Free?
How the Section 87A rebate makes income up to Rs12 lakh tax-free in the new regime for FY 2025-26 (AY 2026-27), the old-regime Rs5 lakh limit, marginal relief and what…
Tax Slabs & RegimesNew Tax Regime — Zero Tax up to Rs 12.75 Lakh
The new-regime slabs for FY 2025-26, the enhanced Section 87A rebate, the Rs 75,000 standard deduction, exactly which deductions you lose, and how to decide between th…
Tax Slabs & RegimesOld Tax Regime — The Deductions Regime
The old-regime slabs for FY 2025-26, the deductions and exemptions it keeps that the new regime drops, and exactly when opting for it still saves you more tax.
Tax Slabs & RegimesIncome Tax Basic Exemption Limit — How Much Income Is Tax-Free?
The basic exemption limit for FY 2025-26 (AY 2026-27) across the new and old regimes — for individuals, senior citizens, super-senior citizens, HUFs, NRIs and companie…
Tax Slabs & RegimesIncome Tax Slab 2020-21 — The Year the New Regime Launched
The exact income tax slabs for FY 2020-21 (AY 2021-22): the new regime's debut with 7 slabs and lower rates but no deductions, versus the old regime with all deduction…
Tax Slabs & RegimesIncome Tax Slab 2022-23 (AY 2023-24)
The old and optional new regime slabs for FY 2022-23, with the ₹50,000 standard deduction, the 87A rebate up to ₹5 lakh, 30% crypto tax and worked tax examples — prese…
Tax Slabs & RegimesIncome Tax Slab for Companies — Corporate Tax Rates
Companies do not follow the individual slab system. Here are the corporate tax rates for FY 2025-26: normal 25%/30%, the concessional 22% and 15% regimes, MAT, surchar…
Tax Slabs & RegimesIncome Tax Slab for FY 2024-25 — AY 2025-26 Rates
The Budget 2024 new-regime slabs, old-regime rates, the Rs75,000 standard deduction, the Section 87A rebate and worked tax examples for FY 2024-25 (AY 2025-26).
Tax Slabs & RegimesIncome Tax Slab for Senior Citizens — Old or New Regime?
The correct income tax slabs for senior (60-79) and super senior (80+) citizens for FY 2025-26 / AY 2026-27 — plus the Rs50,000 80TTB deduction, higher 80D, the FD-int…
Tax Slabs & RegimesIncome Tax Slab for Women — Same as Men?
The tax slabs for women in India are identical to men — there is no separate rate or higher exemption since FY 2012-13. Here are the FY 2025-26 slabs, the 87A rebate…
Tax Slabs & RegimesIncome Tax Slab FY 2013-14 AY 2014-15 (Budget 2013)
The historical income tax slab rates for Financial Year 2013-14 / Assessment Year 2014-15 — the year Section 87A rebate was born, surcharge returned above ₹1 crore, an…
Tax Slabs & RegimesIncome Tax Slab FY 2014-15 (AY 2015-16)
The income tax slab rates for Financial Year 2014-15 / Assessment Year 2015-16 — Budget 2014, the first full budget of the Modi government, with the ₹2.5L exemption, 8…
Tax Slabs & RegimesIncome Tax Slab FY 2015-16 (AY 2016-17)
The exact income tax slab rates, rebate, cess, surcharge and Budget 2015 changes for Financial Year 2015-16 (Assessment Year 2016-17). A historical reference — for cur…
Tax Slabs & RegimesIncome Tax Slab FY 2016-17 (AY 2017-18)
The complete FY 2016-17 income tax slab rates — individual, senior and super-senior citizens — with the enhanced ₹5,000 Section 87A rebate, 3% education cess, 15% surc…
Tax Slabs & RegimesIncome Tax Slab FY 2018-19 (AY 2019-20)
The historical income tax slab rates for FY 2018-19 (AY 2019-20) under the Finance Act 2018 — individuals, senior and super-senior citizens, plus the Rs40,000 standard…
Tax Slabs & RegimesIncome Tax Slab FY 2019-20 — AY 2020-21 Rates
The old-regime income tax slabs, Section 87A rebate, standard deduction and surcharge that applied in Financial Year 2019-20. A historical reference — for current rate…
Tax Slabs & RegimesIncome Tax Slab FY 2021-22 (AY 2022-23)
Archived reference for FY 2021-22 income: old-regime and new-regime slab rates, the Section 87A rebate up to ₹5 lakh, standard-deduction rules and the Budget 202…
Tax Slabs & RegimesIncome Tax Slab FY 2023-24 (AY 2024-25)
The historical new and old regime slabs for FY 2023-24 (AY 2024-25) as set by Budget 2023 — the ₹25,000 Section 87A rebate, the ₹50,000 standard deduction and every Bu…
Tax Slabs & RegimesIncome Tax Slab FY 2024-25 (AY 2025-26)
The exact income tax slab rates that applied for FY 2024-25 (AY 2025-26) — new regime vs old regime, the ₹50,000 standard deduction, the Section 87A rebate to ₹7 lakh…
Tax Slabs & RegimesIncome Tax Slabs FY 2017-18 (AY 2018-19)
The historical income tax slab rates for FY 2017-18: the landmark cut of the Rs2.5L-5L slab from 10% to 5%, the revised Section 87A rebate, the new Rs50L-1Cr surcharge…
Tax Slabs & RegimesNew Tax Regime FY 2025-26 — Zero Tax up to Rs 12.75 Lakh
The revised new-regime slabs, the Rs 60,000 Section 87A rebate that makes income up to Rs 12 lakh tax-free, the Rs 75,000 standard deduction, and exactly when the old…
Tax Slabs & RegimesSection 87A Rebate FY 2025-26 — Rs 60,000, Zero Tax to Rs 12 Lakh
The revised Section 87A rebate under Budget 2025: Rs 60,000 in the new regime up to Rs 12 lakh taxable income, Rs 12.75 lakh for salaried, marginal relief above the li…
Tax Slabs & RegimesIncome Tax Slab for Senior Citizens — 60+ & 80+
Slabs for senior (60-79) and super-senior (80+) citizens under the new and old regime for FY 2025-26, plus 80TTB, 80D, advance-tax exemption and which regime saves more.
Tax Slabs & RegimesZero Income Tax up to ₹12 Lakh — How It Works
Budget 2025 made income up to ₹12 lakh tax-free under the new regime. See the exact ₹60,000 Section 87A rebate maths, the ₹12.75 lakh salaried zero-tax, marginal relie…
Salary & Deductions50 guides
HRA, LTA, Section 80C to 80U, Form 16, perquisites and allowances.
HRA Exemption — Least of 3, Old Regime Only
How house rent allowance is exempted under Section 10(13A), the metro vs non-metro rule, a worked example, and the other salary exemptions — LTA, gratuity, leave encas…
Salary & DeductionsSection 80C — Rs 1.5 Lakh, Old Regime Only
The Section 80C deduction limit, the full list of eligible investments and expenses, why it works only under the old tax regime, and exactly how to claim it in your ITR.
Salary & DeductionsStandard Deduction — Rs 75,000 New, Rs 50,000 Old
A flat deduction from salary and pension income under Section 16(ia) — Rs 75,000 in the default new regime and Rs 50,000 in the old. Who gets it, family-pension rules…
Salary & DeductionsDepreciation Under Income Tax — Section 32, WDV & Blocks
The Section 32 depreciation rates, the Written Down Value (WDV) and block-of-assets method, additional depreciation for manufacturers, the 180-day half-rate rule and h…
Salary & DeductionsGratuity Tax in India — Rs 20 Lakh Exempt, Both Regimes
How gratuity is taxed under Section 10(10): the Rs 20 lakh exemption ceiling for private employees, full exemption for government staff, the 15/26 formula and exactly…
Salary & DeductionsLTA Exemption — 2 Journeys, Old Regime Only
Leave Travel Allowance under Section 10(5): the 2-journey rule, the current 2026-29 block, which travel fares qualify, carry-forward, and exactly how salaried employee…
Salary & DeductionsPerquisite Tax — Which Perks Are Taxed?
How employer perks are taxed as salary under Section 17(2), the Rule 3 valuation for accommodation, company car, ESOPs and loans, and the perquisites that stay fully t…
Salary & DeductionsProfessional Tax in India — State Slabs, Rules & Payment
The state-wise professional tax slabs for FY 2025-26, the Rs 2,500 constitutional cap, who must register (PTEC vs PTRC), how employers deduct and pay it, and the penal…
Salary & DeductionsRent Agreement in India — Clauses, Stamp Duty & TDS
The essential clauses, why most agreements are drafted for 11 months, state-wise stamp duty and registration, e-stamping, and the TDS a tenant must deduct on rent.
Salary & DeductionsRent Receipt for HRA — Format, PAN & Stamp Rules
The rent receipt fields the Income-Tax Department expects, when the landlord's PAN and a revenue stamp are mandatory, and why HRA works only under the old tax regime.
Salary & DeductionsSection 10AA — SEZ Export-Profit Deduction
The profit-linked deduction for Special Economic Zone units: the 15-year 100%/50%/50% structure, the export-profit formula, the 31 March 2020 sunset and why MAT still…
Salary & DeductionsSection 80-IA Deduction — Infrastructure, Power & SEZ
A 100% deduction of profits for 10 consecutive years for eligible infrastructure, power, industrial-park and telecom undertakings — plus the crucial 1 April 2017 sunse…
Salary & DeductionsSection 80-IAC — 100% Tax Holiday for Startups
The 100% profit deduction for DPIIT-recognised start-ups: eligibility, the Inter-Ministerial Board (IMB) approval, the ₹100 crore turnover cap, MAT applicability and t…
Salary & DeductionsSection 80C Deductions — The Complete List
Every investment and expense that qualifies under Section 80C, its lock-in and returns, why it works only under the old regime, which option is best for you and the ol…
Salary & DeductionsSection 80CCC — Pension Fund Deduction
Deduction for premiums paid to LIC and insurer annuity/pension plans — the ₹1.5 lakh limit, why it is shared with 80C, and why it works only in the old tax regime.
Salary & DeductionsSection 80CCD — NPS Tax Deduction 80CCD(1), (1B) & (2)
How the three NPS deductions work in FY 2025-26 (AY 2026-27): the ₹50,000 extra under 80CCD(1B), employer NPS raised to 14% under 80CCD(2), and which ones survive in t…
Salary & DeductionsSection 80D Deduction — Health Insurance Tax Benefit
The Section 80D deduction for health insurance premium: the ₹25,000 and ₹50,000 limits, senior-citizen benefit, preventive check-up sub-limit, and why it only works un…
Salary & DeductionsSection 80DD Deduction — For a Disabled Dependent
A fixed deduction of Rs75,000 or Rs1,25,000 for maintaining a disabled dependent — the amount, who qualifies, Form 10-IA, documents and how 80DD differs from 80U and 8…
Salary & DeductionsSection 80DDB — Deduction for Specified Diseases
The Chapter VI-A deduction for actual medical treatment of specified serious diseases: how much you can claim, the covered diseases, the specialist prescription needed…
Salary & DeductionsSection 80E — Education Loan Interest Deduction
The full-interest, no-cap deduction on education loans: who can claim it, which loans and courses qualify, the 8-year window, and why it works only in the old tax regime.
Salary & DeductionsSection 80EE — Extra Rs50,000 Home Loan Deduction
The additional Rs50,000 first-time home-buyer interest deduction over the Rs2 lakh Section 24(b) limit — who still qualifies, 80EE vs 80EEA, and how to claim it under…
Salary & DeductionsSection 80EEA — Rs1.5L Extra Home Loan Interest
The additional Rs1.5 lakh home loan interest deduction for affordable housing — who qualifies, the closed sanction window, how it stacks with Section 24(b) and 80C, an…
Salary & DeductionsSection 80EEB — Rs1.5L EV Loan Interest Deduction
The deduction of up to Rs1,50,000 a year on interest paid on an electric-vehicle loan: the closed sanction window, who can claim it, why it works only in the old regim…
Salary & DeductionsSection 80G Deduction — 100% or 50% on Donations?
How much tax deduction you get on donations under Section 80G, the four fund categories, the 10% adjusted-income cap, the Rs2,000 cash rule, Form 10BE, and why it is a…
Salary & DeductionsSection 80GG — Rent Deduction Without HRA
Claim a deduction on the rent you pay when your salary has no HRA component — capped at ₹5,000/month, subject to a 3-part formula, Form 10BA and the old-regime rule.
Salary & DeductionsSection 80GGA — 100% Research Donation Deduction
A full 100% deduction with no qualifying ceiling on donations to approved scientific-research and rural-development institutions — who qualifies, eligible donees, the…
Salary & DeductionsSection 80P Deduction — Co-operative Societies
How co-operative societies claim 100% or capped deductions under Section 80P, why co-operative banks are excluded, the PACS exception and how the 115BAD (22%) regime f…
Salary & DeductionsSection 80TTA — Rs10,000 on Savings Interest
The Rs10,000 deduction on savings bank interest for individuals and HUFs under 60 — what it covers, why it is old regime only, and when senior citizens should use Sect…
Salary & DeductionsSection 80TTB — ₹50,000 for Senior Citizens
The ₹50,000 deduction on interest income for resident senior citizens (60+): what deposits it covers, why it beats Section 80TTA, why it needs the old regime, and how…
Salary & DeductionsSection 80U — Deduction for a Person with Disability
A flat deduction of Rs75,000 (normal disability) or Rs1,25,000 (severe disability) for an individual who is themselves disabled — no bills needed, but available only u…
Salary & DeductionsAgricultural Income Tax — Exempt, but Not Ignored
Why farm income is exempt under Section 10(1), how the "partial integration" rule still uses it to fix your tax rate on other income, and exactly where to disclose it…
Salary & DeductionsExempt Income List — Section 10, at a Glance
Every major income the Income-tax Act keeps out of your total income under Section 10 — agricultural income, PPF interest, gratuity, HRA, LTA and more — with the limit…
Salary & DeductionsLeave Encashment Tax — Rs 25 Lakh Exempt on Retirement
When leave encashment is taxable, the full Section 10(10AA) exemption for government and private employees, the Rs 25 lakh lifetime cap, the least-of-three calculation…
Salary & DeductionsPayroll Tax in India — EPF, ESI, TDS & PT
India has no single "payroll tax" — it is a bundle of EPF, ESI, TDS on salary and professional tax that every employer must deduct, deposit and report. Here are the ex…
Salary & DeductionsSalary Slip Components — CTC vs Gross vs Take-Home
Every earning and deduction on your payslip, what CTC, gross and net salary actually mean, which components are tax-free, and how salary is taxed under the new default…
Salary & DeductionsSalary, Perquisites, EPF & Other Income — Taxed Right
How your CTC becomes taxable salary, which allowances stay exempt, how perquisites, EPF, gratuity and leave encashment are taxed, and how FD interest, dividend and gif…
Salary & DeductionsSalary, Perquisites, ESOP & EPF — How Each Is Taxed
The FY 2025-26 rules for salary and its exemptions, perquisites including ESOP, EPF and retirement benefits, and other income such as FD interest, dividends and gifts…
Salary & DeductionsSection 10 Exemptions — Tax-Free Income List
Every major exemption under Section 10 of the Income-tax Act — agricultural income, gratuity, leave encashment, PPF interest, HRA, LTA and more — with the current limi…
Salary & DeductionsSection 12A / 12AB Registration for NGOs & Trusts
How a charitable trust, society, NGO or Section 8 company gets income-tax exemption under Section 12AB — Form 10A, documents, the 3-year provisional and 5/10-year regu…
Salary & DeductionsSection 80CCD(2) — Employer NPS, Even in the New Regime
The one big deduction that survives the new tax regime: your employer's NPS contribution — now up to 14% of basic + DA for every employee, with no rupee cap and separa…
Salary & DeductionsSection 80G Deduction for Donations — 100% or 50%?
How much of your donation is deductible, the 10% qualifying limit, the Rs.2,000 cash rule, the Form 10BE certificate, and why 80G needs the old tax regime from FY 2025…
Salary & DeductionsTax on Bonus in India — Fully Taxable as Salary
How performance, festival, joining and annual bonus are taxed, why TDS on bonus is deducted at your marginal rate, and the only legal ways to reduce the tax on a large…
Salary & DeductionsTax on EPF — The 5-Year Rule & Rs 2.5L Cap
When your Provident Fund is tax-free, when TDS is deducted under Section 192A, and how interest on high EPF/VPF contributions became taxable — for FY 2025-26.
Salary & DeductionsTax on Gratuity — Rs 20 Lakh Exempt u/s 10(10)
How gratuity is taxed, the Section 10(10) exemption by employee category, the 15/26 exemption formula and a step-by-step worked example of the taxable portion.
Salary & DeductionsTax on Retrenchment Compensation — Rs 5 Lakh Exempt u/s 10(10B)
How a layoff / retrenchment payout is taxed: the Section 10(10B) exemption, the Industrial Disputes Act formula, VRS under 10(10C), gratuity & leave encashment, and Se…
Salary & DeductionsGST on Government Services — Exempt or Taxable?
When services to and by the government are exempt from GST, when 18% applies, the pure-services rule (Entry 3), governmental authority vs government entity, RCM and mu…
Salary & DeductionsIncome Tax for Salaried Employees — How Salary is Taxed
Slabs for FY 2025-26 (AY 2026-27), the ₹12.75 lakh zero-tax explained, standard deduction, TDS on salary, Form 16, and how to choose between the new and old regime.
Salary & DeductionsIncome Tax on Salary in India — How Much & How to Calculate
Work out the tax on your salary for FY 2025-26 (AY 2026-27): new-regime slabs, the Rs75,000 standard deduction, the Section 87A rebate, HRA and other exemptions, Form…
Salary & DeductionsRent Deduction Without HRA — Section 80GG, Old Regime Only
Pay rent but get no HRA? Section 80GG lets self-employed people and salaried employees without an HRA component deduct up to Rs 60,000 a year — how the least-of-three…
Salary & DeductionsSection 10 Income-Tax Exemptions — Full List
Every incomes-exempt clause under Section 10 — agricultural income, HRA, gratuity, leave encashment, PPF/EPF, NPS and LIC maturity — with the current limits and which…
ITR & Compliance45 guides
Which form, due dates, e-filing, refunds, notices and penalties.
Which ITR Form — ITR-1 to ITR-7, Decided
Match your income sources to the correct ITR form for AY 2026-27. Salary up to Rs 50 lakh files ITR-1; capital gains push you to ITR-2; business or profession needs IT…
ITR & ComplianceITR Filing Due Date — AY 2026-27 (FY 2025-26)
The last date to file your income tax return for AY 2026-27 by taxpayer category — 31 July for individuals, 31 October for audit and companies, 30 November for transfe…
ITR & ComplianceAdvance Tax Due Dates — 15 Jun, Sep, Dec & Mar
The four advance-tax installment dates for FY 2025-26, who must pay once tax crosses Rs 10,000, the Section 234B and 234C interest for missing them, and how to pay onl…
ITR & ComplianceForm 26AS — Your Tax Credit Statement
What Form 26AS shows, how to download it from the income-tax portal via TRACES, how it now differs from the AIS, and how to reconcile your TDS before you file your ITR.
ITR & ComplianceDirector KYC (DIR-3 KYC) — Now a 3-Year Cycle, Due 30 June
Every DIN holder must complete Director KYC with the MCA. From 31 March 2026 it is no longer annual — it is a triennial filing due by 30 June, on the unified DIR-3 KYC…
ITR & ComplianceITR Acknowledgement (ITR-V) — Download, Password & E-Verify
How to download your ITR-V acknowledgement from the income-tax portal, the exact PDF password, and how to e-verify your return within the 30-day deadline so it is not…
ITR & ComplianceSection 148 Income Tax Notice — Reopening & Reassessment
When the Assessing Officer can reopen a past year, the new post-2024 time limits, the mandatory Section 148A pre-notice inquiry, how to reply in time and the penalties…
ITR & ComplianceSection 234A — Interest on Late ITR Filing
How Section 234A charges 1% simple interest per month on unpaid tax when you file your Income Tax Return after the due date, with a worked example, exemptions and the…
ITR & ComplianceStatutory Audit — Mandatory For Every Company
Who needs a statutory audit under the Companies Act 2013, how the auditor is appointed (Form ADT-1), what CARO 2020 covers, and the AGM, AOC-4 and MGT-7 due dates for…
ITR & ComplianceTax Audit Under Section 44AB — Limit, Due Date & Penalty
When a tax audit u/s 44AB is compulsory, the Rs 1 crore vs Rs 10 crore business turnover limits, the Rs 50 lakh profession limit, Forms 3CA/3CB/3CD, the 30 September d…
ITR & ComplianceAdvance Tax Payment — Due Dates, Calculation & How to Pay
When advance tax applies, the four instalment due dates and percentages, how to estimate and pay it via Challan 280, and the Section 234B/234C interest you pay if you…
ITR & ComplianceAIS vs Form 26AS — What's the Difference?
What each statement shows, why AIS now drives ITR pre-fill while Form 26AS stays the source for TDS credit, and exactly how to reconcile the two before you file your r…
ITR & ComplianceAnnual Information Statement — Your Full Income on Record
The AIS is the Income Tax Department's 360-degree view of your reported income — interest, dividends, shares, property, GST and more. How to view it, how it differs fr…
ITR & ComplianceIncome Tax Assessment in India — All Types Explained
Self-assessment, summary 143(1), scrutiny 143(3), best-judgment 144, reopening 148 and the faceless 144B scheme — the trigger, time limit and your rights for each.
ITR & ComplianceIncome Tax e-Filing on incometax.gov.in
How to log in to the income tax e-filing portal, pick the right ITR form, file your return online for FY 2025-26 and e-verify it — plus the AY 2026-27 due dates and la…
ITR & ComplianceIncome Tax Login — incometax.gov.in
How to log in to the income tax e-filing portal with your PAN as User ID, clear OTP two-factor authentication, reset a forgotten password and unblock an inoperative PAN.
ITR & ComplianceIncome Tax Notice — Types, Reply & Time Limit
Every income tax notice explained — 143(1) intimation, 143(2) scrutiny, 148 reassessment, 139(9) defective return and 245 refund adjustment — with the response deadlin…
ITR & ComplianceInteractiveIncome Tax Penalty in India — Every Section Explained
Late-filing fee under Section 234F, under-reporting and mis-reporting penalties under 270A, TDS and tax-audit penalties, plus 1%-per-month interest under 234A/234B/234…
ITR & ComplianceIncome Tax Scrutiny Notice — Section 143(3) Guide
Why your return is picked for scrutiny, how to respond on the faceless e-proceedings portal, the documents you need, the deadlines that protect you and the penalties t…
ITR & ComplianceITR Filing Cost in India — DIY Free, CA Fees by Complexity
What ITR filing actually costs: filing yourself on the government portal is free, while CA-assisted fees are driven by your ITR form, capital gains, business income an…
ITR & ComplianceITR Late Fee — Section 234F Rs 5,000 or Rs 1,000
The exact Section 234F late fee for filing your income-tax return after the due date, how it differs from Section 234A interest, the belated-return deadline of 31 Dece…
ITR & ComplianceITR-1 (Sahaj) Form — Who Files & How, AY 2026-27
Who can file the ITR-1 Sahaj form, the Rs 50 lakh income limit, the new AY 2026-27 changes (two house properties and LTCG up to Rs 1.25 lakh), who must use ITR-2 inste…
ITR & ComplianceITR-2 Form — Capital Gains, NRI & Foreign Assets
Who must file ITR-2 for AY 2026-27, how it differs from ITR-1 and ITR-3, the capital-gains schedule, the due date and the exact documents you need — reviewed for FY 20…
ITR & ComplianceITR-3 Form — Business & Profession Income
Who should file ITR-3, who should not, the due dates for AY 2026-27, the key schedules (P&L, Balance Sheet, Schedule BP), and when a tax audit under Section 44AB is tr…
ITR & ComplianceITR-4 Sugam — Presumptive Tax, No Books
Who can file the ITR-4 Sugam form, the presumptive rates under Section 44AD, 44ADA and 44AE, when you must switch to ITR-3, the AY 2026-27 due dates and exactly how to…
ITR & ComplianceITR-5 Form — For Firms, LLPs, AOPs & BOIs
Who must file ITR-5, who must not, the due dates for AY 2026-27, the key schedules, DSC rules, the Rs 5,000 late fee and the extra MCA compliance an LLP still owes.
ITR & ComplianceITR-6 Form — Income Tax Return for Companies
Who must file ITR-6, why a Digital Signature Certificate is compulsory, how MAT under Section 115JB works, the key schedules, and the 31 October 2026 due date for AY 2…
ITR & ComplianceNRI ITR Filing — ITR-2, Not ITR-1
Which ITR form an NRI must use, what Indian income is taxable, how NRO, NRE and capital gains are treated, the 31 July 2026 deadline and how to file and e-verify from…
ITR & CompliancePAN-Aadhaar Link — Link, Check Status & Fix Inoperative PAN
How to link PAN with Aadhaar on the e-filing portal or by SMS, the Rs 1,000 late fee under Section 234H, how to check your link status, who is exempt, and what an inop…
ITR & ComplianceTax Audit Under Section 44AB — Limit, Due Date & Penalty
When a tax audit is mandatory, the ₹1 crore / ₹10 crore / ₹50 lakh thresholds, Form 3CA/3CB/3CD, the 30 September due date and the Section 271B penalty — for AY 2026-27.
ITR & ComplianceAIS — Annual Information Statement, Explained
What your Annual Information Statement shows, how to view and download it on the income-tax portal, how AIS differs from Form 26AS and TIS, and how to fix wrong entrie…
ITR & ComplianceChallan 280 — Pay Income Tax Online Advance & Self-Assessment Tax
How to pay income tax, advance tax and self-assessment tax through Challan 280 on the incometax.gov.in e-Pay Tax portal — the correct type code, the right assessment y…
ITR & ComplianceHow to File ITR Online — Step by Step, AY 2026-27
The exact e-filing process on incometax.gov.in — documents to keep ready, picking the correct ITR form, pre-filling income, choosing old vs new regime, paying tax and…
ITR & ComplianceHow to Verify Your ITR — e-Verify in 30 Days
Your income tax return is not complete until it is verified. Here are all 6 e-verification methods, the offline ITR-V route, and exactly what happens if you miss the 3…
ITR & ComplianceIncome Tax Assessment Order — 143(1), 143(3) & 148
Understand every income tax assessment notice — the 143(1) intimation, 143(2) scrutiny, 143(3) order, 144 best-judgment and 148 reassessment — the time limits, and how…
ITR & ComplianceIncome Tax Department Online — Portals, Login & Services
Every official Income Tax Department online portal in one place — incometax.gov.in for ITR filing and e-Pay Tax, TRACES for TDS certificates, and NSDL/UTIITSL for PAN…
ITR & ComplianceIncome Tax Due Dates — FY 2025-26 (AY 2026-27)
Every income-tax deadline in one place: ITR filing, advance tax instalments, TDS deposit and return dates, belated/revised returns and the penalties for missing each one.
ITR & ComplianceIncome Tax e-Filing Portal — incometax.gov.in Guide
How to log in to the official CBDT portal, file your ITR with pre-filled data, check AIS and Form 26AS, track your refund, respond to notices and fix common portal err…
ITR & ComplianceIncome Tax Refund Reissue — Fix a Failed Refund
Why refunds bounce, how to pre-validate your bank account and raise a Refund Reissue Request on incometax.gov.in, plus the Section 244A interest and grievance route.
ITR & ComplianceIncome Tax Refund Status — How to Check & Track
Check your income tax refund on incometax.gov.in or NSDL, understand what each status means, fix a failed refund with a reissue request and know why refunds get delayed.
ITR & ComplianceIncome Tax Scrutiny Notice — Section 143(2) Explained
What a scrutiny notice means, the difference between limited, complete and CASS scrutiny, why returns get picked, and exactly how to reply online through faceless e-Pr…
ITR & ComplianceITR Filing Last Date — 31 July 2026 for Individuals
The last date to file your income-tax return for FY 2025-26 (AY 2026-27), the audit and transfer-pricing deadlines, the belated and updated-return windows, and the lat…
ITR & ComplianceITR-2 Filing Guide — Capital Gains, Foreign Assets & More
Who must file ITR-2, the key schedules (CG, HP, FSI, FA, AL), how it differs from ITR-1, the FY 2025-26 due dates and how to file and e-verify correctly.
ITR & CompliancePvt Ltd Annual Compliance — AOC-4, MGT-7 & the 30 Sep AGM
Every mandatory annual filing for a Private Limited company — AOC-4, MGT-7/7A, ADT-1 and DIR-3 KYC — with exact due dates for FY 2025-26, the Rs 100-a-day penalty and…
ITR & ComplianceROC Filing Due Dates — FY 2026-27 Calendar
Every ROC annual filing deadline for companies and LLPs — AOC-4, MGT-7, DIR-3 KYC, DPT-3, ADT-1 and the LLP forms — with the exact days-after-AGM rule and the Rs 100/d…
Investments & Loans21 guides
PPF, NPS, ELSS, FD, NSC, EPF and home-loan tax treatment.
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…
Investments & LoansEPF 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…
Investments & LoansNSC 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…
Investments & LoansPF 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…
Investments & LoansPPF 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…
Investments & LoansULIP 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…
Investments & LoansELSS 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…
Investments & LoansELSS 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…
Investments & LoansIs 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…
Investments & LoansIs 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…
Investments & LoansPF 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…
Investments & LoansPPF 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…
Investments & LoansPre-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…
Investments & LoansSovereign 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…
Investments & LoansSukanya 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.
Investments & LoansTax 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…
Investments & LoansTax 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…
Investments & LoansHome 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…
Investments & LoansHome 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…
Investments & LoansHome 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…
Investments & LoansPersonal 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…
Calculators & Tools24 guides
Interactive calculators and finders with the rules behind them.
Old vs New Tax Regime Calculator — Which Saves You More?
Enter your income and deductions to instantly compare your exact tax under the old and new regime for FY 2025-26 (AY 2026-27), see your savings and the recommended reg…
Calculators & ToolsHRA Exemption Calculator — Metro or Non-Metro
Find your exact tax-free House Rent Allowance under Section 10(13A) in seconds. Enter your basic salary, HRA received and rent paid, and the tool applies all three exe…
Calculators & ToolsEMI Calculator — Home, Car & Personal Loan
Enter your loan amount, interest rate and tenure to see your monthly EMI, total interest payable and a full 12-month amortisation schedule — instantly.
Calculators & ToolsFD Calculator — Maturity & Interest
Calculate the maturity amount and total interest on any fixed deposit — enter your principal, rate and tenure, pick the compounding frequency and get the effective yie…
Calculators & ToolsGratuity Calculator — Instant & Free
Enter your last drawn Basic + DA and years of service to get your exact gratuity, the tax-exempt portion (up to ₹20 lakh) and any taxable amount — using the Payment of…
Calculators & ToolsGST Calculator — Add, Remove or Reverse GST
Enter any amount and slab rate to get the GST component, base price, total price and the CGST/SGST (intrastate) or IGST (interstate) split — instantly. Reverse mode ex…
Calculators & ToolsNPS Calculator — Corpus, Pension & Tax Benefits
Estimate your National Pension System corpus at age 60, the tax-free 60% lump sum, the 40% annuity corpus and your indicative monthly pension — plus the full Section 8…
Calculators & ToolsPPF Calculator — Maturity, Interest & 80C
Compute your Public Provident Fund maturity amount, total interest and total investment for any tenure up to 50 years at the current 7.1% rate — then plan your Section…
Calculators & ToolsRD Calculator — Recurring Deposit Maturity
Work out the maturity amount, total interest and total invested on a recurring deposit for any monthly installment, rate and tenure — with quarterly compounding, the s…
Calculators & ToolsSalary Calculator — CTC to In-Hand
Enter your annual CTC and instantly see your monthly in-hand pay, PF and professional-tax deductions and income tax under the new or old regime — with a full component…
Calculators & ToolsSIP Calculator — Monthly SIP Returns & Maturity
Move the sliders to estimate the maturity value of your monthly mutual fund SIP — total invested, estimated returns and final corpus, using the standard compound-inter…
Calculators & ToolsAdvance Tax Calculator FY 2026-27 Installments & Interest
Estimate your advance tax under the new regime, get the four installment amounts due on 15 Jun, 15 Sep, 15 Dec and 15 Mar, and see Section 234B & 234C interest for lat…
Calculators & ToolsCapital Gains Tax Calculator — STCG & LTCG in Seconds
Work out short-term and long-term capital gains tax on equity, mutual funds, property, gold and debt funds using the current Budget 2024 rates — holding period detecte…
Calculators & ToolsGST Number Search — Verify Any GSTIN Online
Search and verify any GSTIN free on the official portal — check the business name, state, registration type, status and filing history before you claim Input Tax Credit.
Calculators & ToolsGST Rate Finder India — What Rate Applies?
Find the correct GST rate for any good or service after the GST 2.0 reform — the new 5% / 18% slabs, the 40% demerit rate, how to look up an HSN or SAC code, and a rea…
Calculators & ToolsHSN Code Finder — Find Your Code & GST Rate
Search any product or service by name or number to get the right HSN / SAC code and its GST rate — then check how many digits you must show on the invoice for your tur…
Calculators & ToolsIncome Tax Calculator FY 2025-26 · AY 2026-27
Compare the old and new tax regimes side by side — slab-wise tax, 87A rebate, surcharge and 4% cess — and see which regime saves you more. Updated for Budget 2025.
Calculators & ToolsSalary Slip Format — Components, CTC vs Take-Home
Every earning and deduction on an Indian salary slip, the taxability of each component under the old and new regimes, and how CTC, gross and net take-home actually dif…
Calculators & ToolsCar Loan EMI Calculator — EMI, Interest & Schedule
Calculate your exact monthly EMI, total interest payable and full year-wise repayment schedule. Adjust the loan amount, rate and tenure to compare new and used car loa…
Calculators & ToolsCTC to Gross Salary to Net Take-Home Pay
How to convert Cost to Company into gross salary and real in-hand pay — the exact formula, a worked Rs 15 lakh example, and how EPF, perquisites, gratuity and other in…
Calculators & ToolsHome Loan EMI Calculator — EMI, Interest & Schedule
Enter your loan amount, interest rate and tenure to instantly see the monthly EMI, total interest payable and a year-wise amortization breakdown — plus the 80C and Sec…
Calculators & ToolsIncome Tax Calculator in Excel — Free Download, FY 2025-26
A free offline Excel workbook that computes your income tax under both the old and new regimes — slab-wise, with the Rs 75,000 standard deduction, 87A rebate, surcharg…
Calculators & ToolsHome Loan Tax Benefit Calculator 80C, 24(b) & 80EEA
Estimate the income-tax you save from your home loan — principal under Section 80C, interest under Section 24(b) and the first-time-buyer benefit under Section 80EEA…
Calculators & ToolsIncome Tax Calculator 2025-26 New & Old Regime, 87A Rebate
Compute your income tax for FY 2025-26 (AY 2026-27) in seconds. Switch between the new and old regime, add 80C/80D/HRA deductions and see a slab-wise breakdown with th…
Business & MSME19 guides
Company, MSME/Udyam, FSSAI, IEC, trademark and compliance guides.
Udyam (MSME) Registration — Free Online, New 2025 Limits
The free government process to register your business as an MSME, the revised Micro/Small/Medium limits effective 1 April 2025, the documents you need, and the real be…
Business & MSMECheck Trademark Status — Every Stage Explained
How to check your trademark registration status free on the IP India portal, what each status stage means, and exactly what to do — from Formalities Check to Registered.
Business & MSMEMSME / Udyam Registration — Free, Aadhaar-Based, in Minutes
The revised MSME classification limits (effective 1 April 2025), the completely free Udyam registration process on the official portal, the certificate you receive and…
Business & MSMEMSME Benefits — Why Udyam Registration Pays Off
Every advantage a business unlocks with a free Udyam registration — collateral-free credit, the 45-day payment protection, government-tender reservation, priority lend…
Business & MSMEOPC Registration — One Founder, Limited Liability
One Person Company registration in India: who is eligible, the mandatory nominee, the SPICe+ incorporation process on MCA, the real cost, and the annual compliance you…
Business & MSMESole Proprietorship — The Simplest Way to Start
A sole proprietorship needs no separate company registration — the owner and the business are one. Here is how to make it official, how it is taxed at your personal sl…
Business & MSMECompany Name Check — Search & Reserve on MCA
How to check company or LLP name availability free on the MCA portal, reserve it through RUN or SPICe+ Part-A, the Rule 8 naming guidelines, fees, validity and how to…
Business & MSMEOnline CA Services in India — ITR, GST, Company & Compliance
What an online chartered accountant actually does for you — income-tax filing, GST, company and MSME registration, TDS, tax audit and AIS reconciliation — delivered 10…
Business & MSMEProperty Registration Charges — Stamp Duty & the 80C Benefit
What you pay to register a property — stamp duty by state, the registration fee and GST — and how to claim stamp duty and registration charges as a Section 80C deducti…
Business & MSMEStartup India Registration — DPIIT Recognition, Free
DPIIT recognition on startupindia.gov.in is free and issued in 24-72 hours. Understand who is eligible, the separate 80-IAC 3-year tax holiday, angel-tax relief, IP re…
Business & MSMEUdyam Certificate Download — Free, in 6 Steps
How to print and save your Udyam (MSME) registration certificate as a PDF from the official portal — using your URN and an OTP. It is free, available 24/7, and there i…
Business & MSMEUdyam Registration Fees — It Is Free (Rs 0)
Udyam (MSME) registration on the official government portal costs nothing. Here is the real fee position, why agents charge you, the revised 2025 classification limits…
Business & MSMEUdyam Registration Verify — Check & Print in Minutes
How to verify an Udyam registration certificate on the official portal, the URN format, when an OTP is needed, what details are shown, and how to download or print the…
Business & MSMEForgot Udyam Registration Number — Recover Your URN Online
How to recover a forgotten Udyam Registration Number (URN) on the official portal using registered mobile or email OTP, the timeline for each method, and exactly what…
Business & MSMEIncome Tax for Startups in India — 80-IAC, ESOP & Angel Tax
The full startup tax-benefit map: the Section 80-IAC 3-year tax holiday, ESOP tax deferral, the abolished angel tax, Section 54GB and relaxed loss carry-forward — for…
Business & MSMEPrivate Limited Company Registration — SPICe+, Cost & Process
How to register a private limited company in India through the MCA SPICe+ form — the two-director minimum, DSC and DIN, MOA/AOA, name approval, timeline, real cost and…
Business & MSMEPrivate Limited Company Registration, Online via SPICe+
What a Pvt Ltd company needs to register — 2 directors, no minimum capital, DIN + DSC and the MCA SPICe+ form — the real cost, documents, timeline and the annual compl…
Business & MSMETypes of Business Structures in India — Which One Should You Choose?
All six ways to structure a business in India — sole proprietorship, partnership, LLP, private limited company, OPC and Section 8 — compared on liability, tax rate, co…
Business & MSMEIncome Tax for a Partnership Firm — Flat 30%, No Exemption
How partnership firms and LLPs are taxed: the flat 30% rate, surcharge and cess, why partners' profit share is exempt, Section 40(b) remuneration limits, the new 194T…
Income Tax117 guides
Heads of income, exemptions, profession-wise guides and basics.
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…
Income TaxDividend 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…
Income TaxDTAA 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…
Income TaxF&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…
Income TaxForm 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…
Income TaxFreelancer 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxNRI 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…
Income TaxProperty 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxSection 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.
Income TaxSection 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…
Income TaxSection 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.
Income TaxSection 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxTCS 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…
Income TaxUAN 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…
Income TaxApply 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…
Income TaxBudget 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…
Income TaxClubbing 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…
Income TaxCorporate 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…
Income TaxCrypto 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…
Income TaxForm 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…
Income TaxGift 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxPAN & 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…
Income TaxPAN 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…
Income TaxPAN 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.
Income TaxPAN 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…
Income TaxPension 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…
Income TaxRNOR 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…
Income TaxSection 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.
Income TaxSection 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxSelf-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…
Income TaxSenior 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…
Income TaxSet-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…
Income TaxStamp 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…
Income TaxSurcharge on Income Tax — Rates, Marginal Relief & Cap
What surcharge is, the FY 2025-26 rates for individuals and companies, why the 37% rate is gone under the new regime, the 15% cap on capital gains, and how marginal re…
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax-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…
Income TaxThe 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…
Income TaxVoluntary 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…
Income TaxFinancial 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/…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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.
Income TaxIncome 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…
Income TaxIncome 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.
Income TaxIncome 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…
Income TaxIncome 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.
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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.
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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.
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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.
Income TaxIncome 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…
Income TaxInteractiveIncome 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…
Income TaxRental 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…
Income TaxSection 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…
Income TaxSection 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…
Income TaxSurcharge 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…
Income TaxTax 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…
Income TaxTax 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.
Income TaxTax 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…
Income TaxTax 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…
Income TaxTax 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.
Income TaxTax 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…
Income TaxThe 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.…
Income TaxWhat 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxInteractiveIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxIncome 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…
Income TaxSet 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…
Income TaxIncome 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…
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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