Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 73-74 IT Act 2025 — Retirement Benefits (PF, Superannuation, Gratuity)
Section 73-74 retirement benefits under Section 73-74, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 87-90 IT Act 2025 — PGBP Deductions Allowed (Rent, Repairs, Insurance)
Section 87-90 business deductions under Section 87-90, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 96-100 IT Act 2025 — Specific Deductions (R&D, Amortization, Family Planning)
Section 96-100 scientific research under Section 96-100, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 101-105 IT Act 2025 — Disallowances (Cash, Related Party, TDS Default)
Section 101-105 disallowances under Section 101-105, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 109-112 IT Act 2025 — Deemed Profits (Recovery, Bad Debt, Balancing Charge)
Section 109-112 deemed profits under Section 109-112, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 113-115 IT Act 2025 — Books of Account and Tax Audit
Section 113-115 books of account under Section 113-115, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 122-124 IT Act 2025 — Transfer Definition and Exempt Transfers
Section 122-124 transfer definition under Section 122-124, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 125-127 IT Act 2025 — Cost of Acquisition, Improvement, and Indexation
Section 125-127 cost of acquisition under Section 125-127, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 148-150 IT Act 2025 — Deemed Capital Gains (Gift, JDA, Inadequate Consideration)
Section 148-150 deemed capital gains under Section 148-150, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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