Income Tax
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Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Section 10(5) IT Act 1961 — Leave Travel Allowance (LTA) Exemption
Section 10(5) LTA exemption under Section 10(5), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(10) IT Act 1961 — Gratuity Exemption (Rs 25 Lakh / Unlimited)
Section 10(10) gratuity exemption under Section 10(10), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(10AA) IT Act 1961 — Leave Encashment Exemption on Retirement
Section 10(10AA) leave encashment under Section 10(10AA), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(13A) IT Act 1961 — HRA Exemption (Calculation and Conditions)
Section 10(13A) HRA exemption under Section 10(13A), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 194A IT Act 1961 — TDS on Interest Other Than Securities
Section 194A TDS interest under Section 194A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 194-IB IT Act 1961 — TDS on Rent by Individual/HUF (5%)
Section 194-IB TDS rent individual under Section 194-IB, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 194-IA IT Act 1961 — TDS on Purchase of Immovable Property (1%)
Section 194-IA TDS property under Section 194-IA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 206C IT Act 1961 — TCS Detailed (Sale of Goods, LRS, Motor Vehicle)
Section 206C TCS under Section 206C, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 144B IT Act 1961 — Faceless Assessment Scheme
Section 144B faceless assessment under Section 144B, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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