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Capital Gains

Crypto & VDA Tax Under Income Tax Act 2025: 30% Tax, No Loss Set-Off Explained

Cryptocurrency and VDA tax under Sections 102-106 of ITA 2025 — 30% flat tax, only cost deductible, no loss set-off, no carry-forward, TDS 1% under Section 393, mining income, gifting VDA, and how to report in ITR.

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TaxClue Team
25 Mar
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Direct Tax

Income Tax Slabs 2025-26: New Regime vs Old Regime Tax Rates & Calculation

Complete guide to income tax slabs for Tax Year 2026-27. New regime zero tax up to ₹12 lakh, full slab chart, surcharge, cess, corporate tax rates, and detailed calculation examples under ITA 2025.

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TaxClue Team
25 Mar
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Direct Tax

Section 157 Rebate Under Income Tax Act 2025: Zero Tax Up to ₹12 Lakh Explained

Section 157 of the Income Tax Act, 2025 (equivalent to Section 87A of old Act) provides a rebate up to ₹60,000, making income up to ₹12 lakh completely tax-free. Complete guide on eligibility, calculation, capital gains exclusion, and marginal relief.

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TaxClue Team
25 Mar
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Direct Tax

New Tax Regime vs Old Tax Regime 2025: Complete Comparison with Calculations

New Tax Regime (Section 202, ITA 2025) is now the default. Which regime saves you more tax? Complete comparison of slabs, deductions, break-even analysis, and when to choose old vs new regime for Tax Year 2026-27.

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TaxClue Team
25 Mar
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Direct Tax

Standard Deduction ₹75,000 for Salaried & Pensioners: Income Tax Act 2025 Guide

Section 16 of the Income Tax Act, 2025 provides a ₹75,000 standard deduction for salaried employees and pensioners under the new tax regime. Complete guide on eligibility, calculation, pensioners, family pension, and how it helps achieve zero-tax up to ₹12.75 lakh.

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TaxClue Team
25 Mar
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Direct Tax

5 Heads of Income Under Income Tax Act 2025: Complete Guide with Examples

All 5 heads of income under Sections 13-96 of the Income Tax Act, 2025 — Salary, House Property, Business/Profession, Capital Gains, and Other Sources — explained with examples, deductions, set-off rules, and VDA taxation.

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TaxClue Team
25 Mar
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TDS & TCS

TDS Rate Chart for Tax Year 2026-27 Under Income Tax Act 2025: Complete Guide

Complete TDS rate chart for Tax Year 2026-27 under Chapter XIX of the Income Tax Act, 2025. All sections, thresholds, rates, deposit due dates, return due dates, and penalties for TDS default.

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TaxClue Team
25 Mar
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Capital Gains

Capital Gains Tax Under Income Tax Act 2025: LTCG, STCG, Rates & Exemptions

Capital gains tax under Sections 67-93 of the Income Tax Act, 2025. LTCG at 12.5% on equity and property, STCG at 20% on equity, no indexation on property, ₹1.25 lakh equity exemption, Section 175 reinvestment exemptions — complete guide.

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TaxClue Team
25 Mar
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Direct Tax

HRA Exemption Under Income Tax Act 2025: Calculation, Rules & How to Claim

HRA exemption under Schedule II of the Income Tax Act, 2025 — the 3-condition formula, metro vs non-metro cities, rent to parents, landlord PAN rules, and how HRA fits in new vs old regime decision for Tax Year 2026-27.

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TaxClue Team
25 Mar
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Page 32 of 516 · 4,641 articles