Direct Tax
Articles & Guides
Expert insights on Direct Tax from practising Chartered Accountants — plain language, actionable advice.
Commission Income Taxation in India Under ITA 2025: Insurance, MF Distributor & Real Estate
Commission income tax under ITA 2025 -- insurance agent 5% TDS Section 398, real estate brokerage 5% TDS Section 397, mutual fund distributor business income, Section 44AD presumptive, GST 18%, sub-agent TDS.
Salary Restructuring for Minimum Tax Under ITA 2025: Employer NPS, Meal Vouchers & HRA Guide
Salary restructuring under ITA 2025 -- employer NPS 10% basic tax-free (both regimes), meal vouchers Rs 26,400/year, LTA twice/4 years, mobile reimbursement, HRA optimisation, new regime limitations.
Equalisation Levy and Digital Advertising Tax Under ITA 2025: 6% Google Ads Guide
Equalisation levy under ITA 2025 -- 6% on digital advertising payments to non-residents (Google Ads, Meta Ads), threshold Rs 1L, deposit 7th monthly, Form 1 by 30 June, expense disallowance if not paid, 2% e-commerce levy abolished April 2025.
Section 44AE Presumptive Tax for Goods Transport Under ITA 2025: Rs 1,000/Ton Guide
Section 44AE presumptive transport taxation under ITA 2025 -- Rs 1,000/ton/month (heavy) or Rs 7,500/vehicle/month, max 10 vehicles, no books, ITR-4, single advance tax 15 March, opting out possible without lock-out.
Income Tax for Women Taxpayers in India Under ITA 2025: SSY, Home Loan & Planning Guide
Income tax for women under ITA 2025 -- no separate women slab, SSY EEE deduction Rs 1.5L, joint home loan Rs 2L+Rs 2L, maternity benefit taxable, minor child clubbing Rs 1,500 exemption, Section 44ADA for entrepreneurs.
Income Tax Rectification Under ITA 2025: Section 285, CPC Intimations & Demand Response
Income tax rectification under Section 285 ITA 2025 -- mistake apparent from record, CPC Section 257A intimation errors, TDS credit missed, Section 157 rebate missed, 4-year deadline, rectification vs appeal.
Business Tax Planning Strategies Under ITA 2025: Structure, Deductions & Year-End Guide
Business tax planning under ITA 2025 -- structure choice (22% vs 30%), Section 37 deductions, employer NPS dual benefit, timing income and expenses, Section 43B year-end checklist, Section 80JJAA employment deduction.
Online Gaming Winnings Tax Under ITA 2025: Section 394A Net Winnings & TDS Guide
Online gaming tax under ITA 2025 -- Section 394A 30% on net winnings (withdrawals + year-end balance minus opening balance minus deposits), Section 394B TDS zero threshold, no set-off against other income.
Income Tax Appeals Under ITA 2025: CIT(A), ITAT, Faceless Appeals & Vivad se Vishwas
Income tax appeal structure under ITA 2025 -- CIT(A) Section 319 (30 days, faceless), ITAT Section 341 (60 days), High Court questions of law, Vivad se Vishwas settlement, stay of demand 20%/50%.
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