Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 246A/250 IT Act 1961 — Appeal to CIT(A) — First Appeal
Section 246A appeal under Section 246A/250, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 253-255 IT Act 1961 — Appeal to ITAT (Income Tax Appellate Tribunal)
Section 253-255 appeal ITAT under Section 253-255, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 263/264 IT Act 1961 — Revision by PCIT (Erroneous/Prejudicial, Assessee-Friendly)
Section 263 revision under Section 263/264, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 12A/12AB IT Act 1961 — Trust and Institution Registration
Section 12A registration under Section 12A/12AB, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 80-IAC IT Act 1961 — Startup Deduction (100% for 3 of 10 Years)
Section 80-IAC startup deduction under Section 80-IAC, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 44ADA IT Act 1961 — Presumptive Taxation for Professionals (50% of Receipts)
Section 44ADA presumptive under Section 44ADA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 269SS/269ST IT Act 1961 — Cash Transaction Restrictions
Section 269SS cash loan Rs 20000 under Section 269SS/269ST, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115JB IT Act 1961 — Minimum Alternate Tax (MAT) at 15%
Section 115JB MAT under Section 115JB, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 80JJAA IT Act 1961 — Employment Generation Deduction (30% Additional Employee Cost)
Section 80JJAA employment under Section 80JJAA, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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