Income Tax
Articles & Guides
Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Sections 162-164 IT Act 2025 — Gifts and Deemed Income (56(2)(x) Equivalent)
Section 162-164 gifts under Section 162-164, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 171-173 IT Act 2025 — Deductions from Other Sources and Family Pension
Section 171-173 deductions other sources under Section 171-173, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 202-204 IT Act 2025 — Interest Income Deductions (80TTA/80TTB Equivalent)
Section 202-204 interest deduction under Section 202-204, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 213-221 IT Act 2025 — Other Deductions (Royalty, Patent, Cooperative, Political)
Section 213-221 deductions under Section 213-221, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 226-228 IT Act 2025 — Surcharge, Cess, and Rate Structure
Section 226-228 surcharge under Section 226-228, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 235-237 IT Act 2025 — Tax Rates on Capital Gains (STCG/LTCG)
Section 235-237 capital gains rates under Section 235-237, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 238-240 IT Act 2025 — Relief, Double Taxation, Foreign Tax Credit
Section 238-240 relief under Section 238-240, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 251-255 IT Act 2025 — Tax on Distributed Income (Buyback, REIT, InvIT)
Section 251-255 distributed income under Section 251-255, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 256-260 IT Act 2025 — Tax on Trusts, AOP, BOI
Section 256-260 trust taxation under Section 256-260, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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