Direct Tax
Articles & Guides
Expert insights on Direct Tax from practising Chartered Accountants — plain language, actionable advice.
Deemed Dividend Under ITA 2025: Section 2(22)(e) Loans to Shareholders Guide
Deemed dividend under ITA 2025 -- loans from closely-held company to 10%+ shareholders are deemed dividend (up to accumulated profits), TDS 10%, slab rate tax, repayment does not reverse, avoidance strategies.
Income Tax Search, Survey and Seizure Under ITA 2025: Rights, Block Assessment & Section 68
Income tax search under ITA 2025 -- Section 275 authorisation, rights of searched person, block assessment 6 years, 60% tax on undisclosed income, Section 276A survey, provisional attachment Section 281B.
Old Tax Regime Under ITA 2025: Complete Guide to Slabs, Deductions and When to Choose It
Old tax regime complete guide under ITA 2025 -- slabs (5%/20%/30%), Section 123 Rs 1.5L, NPS Rs 50K extra, health insurance Rs 25K-1L, home loan Rs 2L, HRA exemption, computation example, old vs new comparison.
ESOP Taxation Under ITA 2025: Perquisite at Allotment, Capital Gains & Startup Deferral
ESOP taxation under ITA 2025 -- two-event: perquisite at allotment (FMV minus exercise price, slab rate) and capital gains at sale (LTCG 12.5%/STCG 20%), startup 5-year deferral, RSU vs ESOP, MNC foreign ESOPs.
Complete Salaried Employee Tax Planning Under ITA 2025: Regime, HRA, Home Loan & Form 12BB
Complete salaried tax planning under ITA 2025 -- regime selection, salary restructuring (employer NPS), HRA optimisation, home loan Rs 2L deduction, Form 12BB declaration, Section 123 investments, capital gains.
Tax Benefits for Government Employees and Retirees Under ITA 2025: Gratuity, Leave Encashment & Pension
Government employee and retiree tax benefits under ITA 2025 -- gratuity fully exempt (no cap), leave encashment fully exempt (no cap), commuted pension fully exempt, GPF EEE, pension as salary Rs 75K standard deduction.
Rental Income, Advance Rent and Security Deposit Taxation Under ITA 2025
Rental income taxation under ITA 2025 -- advance rent taxable in year of receipt, security deposit non-taxable (forfeiture taxable), PG accommodation business income, TDS 10% on rent above Rs 50K/month, deemed rent vacant.
Income Tax for YouTubers and Content Creators in India Under ITA 2025
Content creator income tax under ITA 2025 -- Section 44ADA 50% professional receipts (Rs 75L), YouTube AdSense taxable, sponsorship TDS 10%, deductible expenses (camera/editing software), GST Rs 20L, FEMA foreign AdSense.
Partnership Firm Taxation Under ITA 2025: Partner Remuneration, Profit Exempt & Planning Guide
Partnership firm advanced tax guide under ITA 2025 -- flat 30%, partner salary limits (Rs 1.5L or 90% first Rs 3L, then 60%), interest 12%, partner profit exempt Section 86, registered vs unregistered, Section 44AD.
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