Income Tax
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Expert insights on Income Tax from practising Chartered Accountants — plain language, actionable advice.
Schedule 1 -- All Exempt Allowances and Perquisites Listed
Complete analysis of Schedule 1 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 2 -- Perquisite Valuation Rules
Complete analysis of Schedule 2 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 3 -- Depreciation Rates and Blocks
Complete analysis of Schedule 3 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 3 -- Additional Depreciation Provision
Complete analysis of Schedule 3 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 4 -- Presumptive Income Tables
Complete analysis of Schedule 4 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 5 -- Capital Gains Computation Framework
Complete analysis of Schedule 5 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 6 -- Transfers Not Regarded as Transfer
Complete analysis of Schedule 6 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 7 -- Deductions Under Part I (80C-80U)
Complete analysis of Schedule 7 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
Schedule 8 -- Deductions Under Part II (Business)
Complete analysis of Schedule 8 under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.
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