Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 81-82 IT Act 2025 — Unrealized Rent, Arrears, Co-Ownership
Section 81-82 unrealized rent under Section 81-82, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 84-86 IT Act 2025 — Speculative vs Non-Speculative Business
Section 84-86 speculative business under Section 84-86, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 116-118 IT Act 2025 — Specified Business Deduction (35AD Equivalent)
Section 116-118 specified business under Section 116-118, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 119-120 IT Act 2025 — Other PGBP Provisions
Section 119-120 other PGBP under Section 119-120, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 128-130 IT Act 2025 — STCG vs LTCG Classification (Holding Periods)
Section 128-130 STCG LTCG under Section 128-130, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 144-147 IT Act 2025 — Capital Gains on Shares, Securities, and Mutual Funds
Section 144-147 capital gains shares under Section 144-147, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 151-153 IT Act 2025 — CG on Conversion, Dissolution, and Buyback
Section 151-153 conversion under Section 151-153, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 154-155 IT Act 2025 — CG on Insurance, Compensation, Succession
Section 154-155 insurance proceeds under Section 154-155, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 159-161 IT Act 2025 — Dividend, Interest, and Rental Income (Other Sources)
Section 159-161 dividend under Section 159-161, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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