Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Transfer Pricing Under ITA 2025: APA, CbCR & Arm Length Price Guide
Transfer pricing under ITA 2025 — arm length price, 5 TP methods (CUP/TNMM/CPM), APA (3-5 years), CbCR Rs 5,500 crore threshold, TP documentation Form 3CEB, penalties 100-300%.
Donations Deduction Under ITA 2025: Section 131 (80G) Complete Guide
Donations deduction under Section 131 (80G) ITA 2025 — 100% no limit (PM-CARES, PMNRF), 100% with 10% ATI limit, 50% no limit, 50% with limit, qualifying limit computation, cash limit Rs 2,000.
NRI Property Sale in India Under ITA 2025: TDS, Capital Gains & Repatriation
NRI property sale India under ITA 2025 — buyer deducts 20%/30% TDS on full consideration, lower TDS certificate Section 398, Section 54/54EC exemptions, FEMA NRO repatriation USD 1M.
Income Tax for Doctors in India Under ITA 2025: Clinic, Pharma Gifts & Section 44ADA
Income tax for doctors under ITA 2025 — Section 44ADA presumptive 50% receipts, clinic deductions, pharma company gifts taxable income, clinical trial fees, employed vs visiting consultant TDS.
Taxation of Gold Under ITA 2025: Physical, SGB, ETF & Digital Gold Guide
Gold taxation under ITA 2025 — physical LTCG 12.5% (24 months), SGB maturity fully exempt, SGB secondary sale LTCG 12.5% (12 months), gold ETF slab rate (Finance Act 2023), inherited gold.
Best Tax Saving Investments Under ITA 2025: Section 123 to NPS & Health Insurance
Tax saving investments under ITA 2025 — Section 123 basket (ELSS, PPF, NPS, SSY, LIC), NPS extra Rs 50K Section 125(1B), health insurance Section 126, employer NPS both regimes Section 132.
Mutual Fund Taxation Under ITA 2025: Equity LTCG, Debt Slab Rate & SIP Guide
Mutual fund taxation under ITA 2025 — equity LTCG 12.5%/STCG 20%, debt slab rate (Finance Act 2023), ELSS, hybrid funds, arbitrage, SIP FIFO, IDCW dividend tax, international FoF.
TDS on Salary Under ITA 2025: Section 391, Form 12BB & Form 16 Complete Guide
TDS on salary Section 391 ITA 2025 — average rate computation, Form 12BB regime and deduction declaration, Form 16 Part A/B by 15 June, multiple employers Form 12B, Section 89 arrear relief.
Section 44ADA Presumptive Taxation for Professionals Under ITA 2025
Section 44ADA under ITA 2025 — 50% of professional receipts as income, Rs 75L limit, eligible professions (doctor CA lawyer architect), no books, ITR-4, single advance tax 15 March, partnership firms.
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