Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Sections 113-115 IT Act 2025 — Books of Account and Tax Audit
Section 113-115 books of account under Section 113-115, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 122-124 IT Act 2025 — Transfer Definition and Exempt Transfers
Section 122-124 transfer definition under Section 122-124, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 125-127 IT Act 2025 — Cost of Acquisition, Improvement, and Indexation
Section 125-127 cost of acquisition under Section 125-127, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 148-150 IT Act 2025 — Deemed Capital Gains (Gift, JDA, Inadequate Consideration)
Section 148-150 deemed capital gains under Section 148-150, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 185-187 IT Act 2025 — Carry Forward Restrictions (Company Ownership Change)
Section 185-187 carry forward restriction under Section 185-187, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 188-191 IT Act 2025 — Deemed Income (Unexplained Cash, Investment, Expenditure)
Section 188-191 unexplained income under Section 188-191, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 199-201 IT Act 2025 — Donations (80G Equivalent)
Section 199-201 donation deduction under Section 199-201, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 205-208 IT Act 2025 — Startup and Employment Deductions
Section 205-208 startup deduction under Section 205-208, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 209-212 IT Act 2025 — NPS Deduction (80CCD Equivalent)
Section 209-212 NPS deduction under Section 209-212, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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