Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Section 2 IT Act 2025 — Definitions (Part 2: M-Z)
Section 2 IT Act 2025 definitions Part 2 under Section 2(61)-(120), Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 3 IT Act 2025 — Tax Year (Replaces AY/PY)
Section 3 IT Act 2025 tax year under Section 3, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 4 IT Act 2025 — Charge of Income Tax
Section 4 IT Act 2025 charge under Section 4, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 5 IT Act 2025 — Scope of Total Income (Resident vs Non-Resident)
Section 5 IT Act 2025 scope under Section 5, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 6 IT Act 2025 — Residence in India (Individual)
Section 6 IT Act 2025 residence under Section 6, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 7-8 IT Act 2025 — Residence of HUF, Company, Firm
Section 7 residence HUF under Section 7-8, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Section 9 IT Act 2025 — Income Deemed to Accrue or Arise in India
Section 9 IT Act 2025 deemed income under Section 9, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 15-59 IT Act 2025 — Exempt Incomes Overview (Replacing Old Section 10)
Section 15-59 exempt income under Section 15-59, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
Sections 16-20 IT Act 2025 — Salary Related Exemptions (HRA, LTA, Gratuity)
Section 16-20 salary exemptions under Section 16-20, Income Tax Act, 2025. Analysis, examples, penalties, forms. March 2026.
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