Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Sections 232-234 IT Act 2025 — Tax on Special Incomes (Lottery, VDA, Anonymous)
Section 232-234 special income tax under Section 232-234, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 261-265 IT Act 2025 — Foreign Company POEM and Permanent Establishment
Section 261-265 foreign company under Section 261-265, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 271-275 IT Act 2025 — Undisclosed Foreign Income and Black Money
Section 271-275 undisclosed foreign income under Section 271-275, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 281-285 IT Act 2025 — Succession, Partition, and Conversion
Section 281-285 succession under Section 281-285, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 10(5) IT Act 1961 — Leave Travel Allowance (LTA) Exemption
Section 10(5) LTA exemption under Section 10(5), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(10) IT Act 1961 — Gratuity Exemption (Rs 25 Lakh / Unlimited)
Section 10(10) gratuity exemption under Section 10(10), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(10AA) IT Act 1961 — Leave Encashment Exemption on Retirement
Section 10(10AA) leave encashment under Section 10(10AA), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 10(13A) IT Act 1961 — HRA Exemption (Calculation and Conditions)
Section 10(13A) HRA exemption under Section 10(13A), Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
Section 194A IT Act 1961 — TDS on Interest Other Than Securities
Section 194A TDS interest under Section 194A, Income Tax Act, 1961. Analysis, examples, penalties, forms. March 2026.
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