Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Section 43(5) IT Act 1961 — Speculative Transaction Definition
Section 43(5) speculative transaction under Section 43(5), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 45(5A) IT Act 1961 — Capital Gains on Joint Development Agreement (JDA)
Section 45(5A) JDA under Section 45(5A), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 56(2)(viib) IT Act 1961 — Angel Tax (Share Premium Valuation)
Section 56(2)(viib) angel tax under Section 56(2)(viib), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 94B IT Act 1961 — Thin Capitalization (Interest Limitation 30% EBITDA)
Section 94B thin capitalization under Section 94B, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Sections 95-102 IT Act 1961 — GAAR (General Anti-Avoidance Rules)
Section 95-102 GAAR under Section 95-102, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115A IT Act 1961 — Non-Resident Special Tax Rates
Section 115A non-resident under Section 115A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115BBE IT Act 1961 — Tax on Unexplained Income at 60%+25%+4%
Section 115BBE unexplained income under Section 115BBE, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 115JC IT Act 1961 — AMT (Alternate Minimum Tax) for Non-Corporate
Section 115JC AMT under Section 115JC, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 148A IT Act 1961 — Mandatory Prior Inquiry Before Reassessment
Section 148A prior inquiry under Section 148A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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