Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
TDS on Property Purchase Under ITA 2025: Section 394, Form 26QB & 1% Rate Guide
Property purchase TDS Section 394 ITA 2025 -- buyer deducts 1% on full consideration above Rs 50 lakh, Form 26QB online, 30-day deposit window, Form 16B to seller, NRI seller 20%/30% different rules, joint buyers each file 26QB.
Income Tax for Nurses and Healthcare Workers Under ITA 2025: Salary, NRI & Private Practice
Nurse and healthcare worker income tax under ITA 2025 -- employed salary standard deduction Rs 75K, NRI nurses abroad exempt, Section 44ADA 50% for nursing home owner, physiotherapist independent practice, govt vs private retirement benefits.
Agricultural Income Tax in India Under ITA 2025: Exempt, Partial Integration & Plantation Rules
Agricultural income under ITA 2025 -- fully exempt Schedule II, partial integration pushes salary into higher slabs (example: Rs 5L agri + Rs 8L salary = tax at Rs 13L rate), tea 60%/40%, coffee 75%/25%, rubber 65%/35%, Section 54B.
Income Tax for Freelance Graphic Designers Under ITA 2025: Section 44ADA, Adobe CC & GST
Graphic designer income tax under ITA 2025 -- Section 44ADA 50% professional receipts up to Rs 75L, software tools deductible (Adobe Figma regular books), TDS 2%/10% from clients, GST 18% Indian zero-rated foreign, stock royalties.
Income Tax for Property Management Companies Under ITA 2025: Fees, Pass-Through & NRI Guide
Property management income tax under ITA 2025 -- management fee business income Section 44AD, rent collected is pass-through not income, property owner cannot deduct management fee from HP income, GST 18%, NRI owner TDS 30%.
Stock Appreciation Rights (SARs) Income Tax Under ITA 2025: Perquisite, No Capital Gains
SAR income tax under ITA 2025 -- cash payout (share price minus grant price) fully taxable as salary perquisite at slab rate, no shares issued, no capital gains, employer TDS Section 391, phantom shares same, SAR vs ESOP comparison.
Debt Mutual Fund Taxation After Finance Act 2023 Under ITA 2025: All Gains at Slab Rate
Debt fund taxation after April 2023 under ITA 2025 -- all gains at slab rate (no LTCG/indexation), applicable to liquid/corporate bond/gilt/gold ETF/international FoF, no grandfathering, arbitrage fund LTCG 12.5% after 12 months.
Income Tax for Dentists Under ITA 2025: Section 44ADA, Equipment Depreciation & Implant Costs
Dentist income tax under ITA 2025 -- Section 44ADA 50% professional receipts up to Rs 75L, dental chair/CBCT depreciation 15%, implant/crown materials deductible (regular books), TDS 10% corporate clients, GST dental treatment exempt.
Section 80EEB EV Loan Interest Deduction Under ITA 2025: Rs 1.5L Electric Vehicle Guide
Section 80EEB EV loan interest deduction under ITA 2025 -- Rs 1.5L annual interest deduction for electric vehicle loans sanctioned before 31 March 2023, old regime, pure EVs only (not hybrids), ongoing benefit for existing borrowers.
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