Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
MSME and Small Business Income Tax Under ITA 2025: Section 44AD, 43B(h) & Complete Guide
MSME income tax under ITA 2025 -- Section 44AD presumptive 6%/8% (Rs 3 crore/Rs 2 crore), Section 43B(h) MSME 45-day payment, Udyam registration, additional depreciation 20%, GST-IT reconciliation.
Import Export Business Taxation Under ITA 2025: SEZ, Transfer Pricing & Foreign Exchange
Import-export business tax under ITA 2025 -- no domestic export deduction (Section 80HHC phased out), SEZ Section 10AA deduction, customs duty deductible, transfer pricing for related-party trade, FEMA realisation.
Section 80G (Section 131) Donations Deduction Under ITA 2025: Advanced Guide
Section 131 (80G) donations under ITA 2025 -- 100% no limit (PM-CARES PMNRF), 50% no limit, 100% with 10% ATI qualifying limit, 50% with limit, Form 10BD trust reporting, Form 10BE donor certificate, cash Rs 2K limit.
NRI Returning to India: Tax Planning Under ITA 2025 -- RNOR, NRE Accounts & Section 89A
NRI returning to India tax planning under ITA 2025 -- RNOR 2-3 year transition (foreign income not taxable), NRE interest exempt during RNOR, RFC account, Section 89A foreign retirement, capital gains foreign assets.
Section 35D Preliminary Expenses Under ITA 2025: 5-Year Amortisation for Companies
Section 35D preliminary expenses under ITA 2025 -- company formation costs amortised over 5 years (1/5th per year), 5% project cost limit, Section 35DDA VRS payments 5-year spread, Section 35E mineral development.
NRI Income Tax Complete Guide Under ITA 2025: NRO NRE, DTAA & Property Sale
NRI income tax guide under ITA 2025 -- taxed only on India-source income, NRE/FCNR interest exempt, NRO 30% TDS, DTAA benefit with TRC Form 10F, property sale TDS 20%/30%, Chapter XII-A special rates, ITR-2.
Slump Sale, Demerger and Amalgamation Tax Under ITA 2025: Section 50B & Tax-Neutral Guide
Slump sale under Section 50B ITA 2025 -- capital gains = lump sum minus net worth (WDV), Form 3CEA CA certificate; demerger Section 47(xi) tax-neutral (conditions); amalgamation Section 47(vi) tax-neutral.
Co-Operative Society Income Tax Under ITA 2025: Section 80P, 115BAD & 15% Manufacturing Rate
Co-operative society tax under ITA 2025 -- Section 115BAD 22% concessional, Section 115BAE 15% new manufacturing, Section 80P 100% deduction (banking/consumer/agricultural), Section 80PA FPO 100% deduction.
Royalty Income Taxation in India Under ITA 2025: Author Deduction, Patent & NR Royalty
Royalty income tax under ITA 2025 -- Section 80QQB author Rs 3L deduction, Section 80RRB patent Rs 3L, software royalty business/other sources, NR royalty 20% Section 115A (DTAA 10-15%), royalty vs FTS distinction.
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