Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Lower TDS Certificate Under Income Tax Act 2025: Section 398 Guide
Lower TDS certificate under Section 398 of ITA 2025 — how to apply Form 13 online, who needs it, validity, non-resident DTAA benefit, procedure on Income Tax Portal.
TCS (Tax Collected at Source) Under Income Tax Act 2025: Complete Guide
TCS provisions under ITA 2025 — LRS foreign remittance 20% (above Rs 7L), tour packages 5%/20%, motor vehicles 1%, sale of goods 0.1%, forest produce, claiming TCS credit in ITR.
Benami Transactions and Prohibition Under Income Tax Act 2025: Complete Guide
Benami transactions under Benami Act 1988 and ITA 2025 — definition, confiscation without compensation, 25% penalty, 7-year imprisonment, exceptions (HUF, fiduciary, genuine gifts).
Succession Planning and Inheritance Tax Under Income Tax Act 2025: Complete Guide
Succession planning and inheritance under ITA 2025 — no estate duty in India, inherited property exempt, capital gains on sale uses original cost, HUF succession, private trust, life insurance exempt.
Co-operative Society Taxation Under Income Tax Act 2025: Section 179 & Rates Guide
Co-operative society taxation under ITA 2025 — 15% concessional rate for new manufacturing co-ops, Section 179 (80P) deductions, normal 30% rate, AMT, dairy/credit/agricultural co-ops.
Royalty Income Taxation Under Income Tax Act 2025: Residents and Non-Residents
Royalty taxation under ITA 2025 — resident at slab rate (business/other sources), non-resident TDS 20% Section 396, DTAA lower rate, software royalty SC ruling, definition of royalty.
Advance Ruling Under Income Tax Act 2025: Board for Advance Rulings Guide
Advance ruling under Sections 339-350 of ITA 2025 — Board for Advance Rulings (BAR), who can apply, binding nature, non-residents, Rs 100 crore resident threshold, DTAA and PE questions.
Dispute Resolution Under Income Tax Act 2025: Appeal Mechanism Guide
Income tax dispute resolution under ITA 2025 — CIT(A) first appeal Section 322, ITAT second appeal, High Court substantial question of law, DRC small taxpayers, Vivad se Vishwas.
Black Money Act and Foreign Asset Disclosure Under Income Tax Act 2025
Black Money Act 2015 and ITA 2025 — 30% flat tax, 90% penalty on undisclosed foreign assets, Schedule FA disclosure mandatory, FATCA/CRS automatic reporting, voluntary disclosure.
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