Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Advance Pricing Agreement (APA) Under ITA 2025: Unilateral, Bilateral & 4-Year Rollback Guide
APA under Section 320A ITA 2025 -- 5-year TP certainty plus 4-year rollback (9 years total), CBDT APA Cell, Form 3CED application, bilateral APA with MAP, annual compliance report, safe harbour comparison, no TP adjustment for covered transactions.
Income Tax for Startup Founders Under ITA 2025: Section 80IAC, Angel Tax & ESOP Deferral
Startup founder income tax under ITA 2025 -- Section 80IAC DPIIT 100% profit 3 of 10 years, angel tax Section 56(2)(viib) abolished April 2024, ESOP 5-year startup deferral, Section 54GB LTCG reinvestment, startup loss carry-forward VC relaxation, R&D.
Section 80IAC DPIIT Startup Tax Holiday Under ITA 2025: 100% Profit 3-Year Complete Guide
Section 80IAC DPIIT startup 100% profit deduction under ITA 2025 -- 3 consecutive years out of first 10, DPIIT recognition + CBDT IMB approval, Rs 100 crore capital+premium cap, eligible business (not real estate), MAT 15% still applies, Form 10CCB.
Long-Term Capital Gains Tax Under ITA 2025: Budget 2024 Changes, 12.5%, Grandfathering Guide
LTCG under ITA 2025 Budget 2024 -- 12.5% for all assets (equity/property/gold/unlisted), Rs 1.25L Section 112A exemption, pre-July 2024 grandfathering (choose 12.5% or 20% CII indexation), debt funds slab rate, LTCL carry-forward 8 years.
Section 80GG Rent Deduction Without HRA Under ITA 2025: Rs 5,000/Month Form 10BA Guide
Section 80GG (Section 135) rent deduction under ITA 2025 -- for taxpayers without HRA, lowest of three factors (rent minus 10% ATI, 25% ATI, Rs 5K/month), Form 10BA mandatory, no owned property in city, old regime only.
Section 80GGA Scientific Research Donation Under ITA 2025: 100% Deduction & Political Party Guide
Section 80GGA under ITA 2025 -- 100% deduction for scientific research and rural development donations (non-business taxpayers only), Section 80GGB company political party 100%, Section 80GGC individual political party 100%, Form 10BE required.
Section 80IA Infrastructure Deduction Under ITA 2025: 100% Profit, Power & 10-Year Window
Section 80IA infrastructure deduction under ITA 2025 -- 100% profit deduction for 10 consecutive years (out of 15), roads/ports/power/telecom, CA certification, transfer pricing risk Section 80IA(10), not available Section 115BAA, Section 80JJAA employment.
Section 80JJA Bio-Degradable Waste Processing Deduction Under ITA 2025: 100% for 5 Years
Section 80JJA bio-degradable waste processing deduction under ITA 2025 -- 100% profit deduction for 5 years (waste-to-energy, composting, bio-fertiliser), Section 80JJAA employment 30% wages, old regime, CA certification, bio-degradable only.
Section 80LA Offshore Banking Unit Deduction Under ITA 2025: GIFT City IIFSC 100% Guide
Section 80LA OBU GIFT City IIFSC deduction under ITA 2025 -- 100% profit deduction 5 years then 50% for 5 years (10-year window), MAT exempt GIFT City, Form 10CCF, Section 10(4D)/10(4E) complementary exemptions, ship leasing.
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