Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
NPS and Pension Income Tax Under ITA 2025: Rs 50K Extra Deduction, 60% Exempt & Section 132
NPS income tax under ITA 2025 -- Section 125(1A) Rs 1.5L basket, Section 125(1B) Rs 50K extra old regime, Section 132 employer 10% both regimes, NPS maturity 60% lump sum exempt, annuity taxable, partial withdrawal 25% own contribution exempt, APY.
Partnership Firm Income Tax Under ITA 2025: 30% Flat Rate, Partner Remuneration & Book Profit
Partnership firm income tax under ITA 2025 -- 30% flat rate, partner remuneration Section 233 (90% of first Rs 3L / 60% balance), book profit computation, partner profit share exempt Section 86, interest on capital 12%, Section 44AD for smaller firms.
Income Tax for Freelancers and Self-Employed Under ITA 2025: Section 44ADA, TDS & GST Guide
Freelancer self-employed income tax under ITA 2025 -- Section 44ADA 50% professional receipts (Rs 75L), Section 44AD 6% business, TDS 10%/2% Indian clients, foreign clients zero-rated GST no TDS, advance tax 15 March single instalment, GST 18% Indian clients, ITR-4/ITR-3.
Startup Tax Compliance Under ITA 2025: DPIIT, Section 80IAC, ESOP, TP & Loss Carry-Forward
Startup tax compliance under ITA 2025 -- DPIIT recognition maintenance, Section 80IAC CBDT Form 10CCB, Section 79 loss carry-forward VC relaxation, angel tax abolished April 2024, TP compliance Rs 1 crore, Section 115BAA post-80IAC, advance tax MAT, R&D Section 35.
Trust and NGO Income Tax Under ITA 2025: Section 12AB, Section 11, Section 80G & Form 10BD
Section 12A (trust registration), Section 12AB (new registration regime), Section 80G (donor deduction), Section 11/12 (trust income exempt), Section 10(23C) (educational/med
Income Tax Audit Under ITA 2025: Section 162, Rs 1 Crore Threshold, Form 3CD & Penalty Guide
Income tax audit under ITA 2025 -- Section 162 mandatory above Rs 1 crore (Rs 10 crore digital), professionals Rs 50L, Form 3CA/3CB/3CD disclosures, MSME payments TDS default Section 43B, 0.5% penalty (max Rs 1.5L), 44AD/44ADA opt-out 5-year consequence.
Income Tax on Compulsory Acquisition of Land Under ITA 2025: Section 96 Exempt, Interest & Enhanced
Compulsory acquisition land tax under ITA 2025 -- Section 96 RFCTLARR acquisition exempt, enhanced compensation taxable Section 28(ii), interest on compensation fully taxable other sources, holding period from original purchase, Section 54B agricultural land reinvestment.
Income Tax for Sportspersons and Athletes Under ITA 2025: IPL, Prize Money, Endorsements & NRI
Sportsperson income tax under ITA 2025 -- IPL cricketer salary TDS franchise, prize money taxable other sources, endorsement TDS 10%, free sponsorship products taxable FMV, NRI overseas player 20% India source, commentary professional income, deductions training equipment.
Foreign Dividends Income Tax Under ITA 2025: US Stocks, DTAA, Form 67 & Schedule FA
Foreign dividends income tax under ITA 2025 -- slab rate for Indian ROR, US 15% DTAA withholding (W-8BEN), Form 67 foreign tax credit, DTAA rates (USA 15%, UK 15%, Singapore 10%), Schedule FA mandatory disclosure, international mutual funds slab rate.
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