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Tax & compliance, explained properly

Plain-English guides on GST, income tax, TDS, capital gains, ITR filing and business registration — each with the rule, the numbers, the steps and the questions people actually ask. Written and kept current by TaxClue's CA desk.

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Salary & Deductions50 guides

HRA, LTA, Section 80C to 80U, Form 16, perquisites and allowances.

Salary & Deductions

HRA Exemption — Least of 3, Old Regime Only

How house rent allowance is exempted under Section 10(13A), the metro vs non-metro rule, a worked example, and the other salary exemptions — LTA, gratuity, leave encas…

5 min read · 17 FAQs
Salary & Deductions

Section 80C — Rs 1.5 Lakh, Old Regime Only

The Section 80C deduction limit, the full list of eligible investments and expenses, why it works only under the old tax regime, and exactly how to claim it in your ITR.

5 min read · 16 FAQs
Salary & Deductions

Standard Deduction — Rs 75,000 New, Rs 50,000 Old

A flat deduction from salary and pension income under Section 16(ia) — Rs 75,000 in the default new regime and Rs 50,000 in the old. Who gets it, family-pension rules…

5 min read · 14 FAQs
Salary & Deductions

Depreciation Under Income Tax — Section 32, WDV & Blocks

The Section 32 depreciation rates, the Written Down Value (WDV) and block-of-assets method, additional depreciation for manufacturers, the 180-day half-rate rule and h…

5 min read · 15 FAQs
Salary & Deductions

Gratuity Tax in India — Rs 20 Lakh Exempt, Both Regimes

How gratuity is taxed under Section 10(10): the Rs 20 lakh exemption ceiling for private employees, full exemption for government staff, the 15/26 formula and exactly…

5 min read · 16 FAQs
Salary & Deductions

LTA Exemption — 2 Journeys, Old Regime Only

Leave Travel Allowance under Section 10(5): the 2-journey rule, the current 2026-29 block, which travel fares qualify, carry-forward, and exactly how salaried employee…

6 min read · 15 FAQs
Salary & Deductions

Perquisite Tax — Which Perks Are Taxed?

How employer perks are taxed as salary under Section 17(2), the Rule 3 valuation for accommodation, company car, ESOPs and loans, and the perquisites that stay fully t…

5 min read · 16 FAQs
Salary & Deductions

Professional Tax in India — State Slabs, Rules & Payment

The state-wise professional tax slabs for FY 2025-26, the Rs 2,500 constitutional cap, who must register (PTEC vs PTRC), how employers deduct and pay it, and the penal…

5 min read · 16 FAQs
Salary & Deductions

Rent Agreement in India — Clauses, Stamp Duty & TDS

The essential clauses, why most agreements are drafted for 11 months, state-wise stamp duty and registration, e-stamping, and the TDS a tenant must deduct on rent.

6 min read · 15 FAQs
Salary & Deductions

Rent Receipt for HRA — Format, PAN & Stamp Rules

The rent receipt fields the Income-Tax Department expects, when the landlord's PAN and a revenue stamp are mandatory, and why HRA works only under the old tax regime.

5 min read · 16 FAQs
Salary & Deductions

Section 10AA — SEZ Export-Profit Deduction

The profit-linked deduction for Special Economic Zone units: the 15-year 100%/50%/50% structure, the export-profit formula, the 31 March 2020 sunset and why MAT still…

4 min read · 15 FAQs
Salary & Deductions

Section 80-IA Deduction — Infrastructure, Power & SEZ

A 100% deduction of profits for 10 consecutive years for eligible infrastructure, power, industrial-park and telecom undertakings — plus the crucial 1 April 2017 sunse…

4 min read · 15 FAQs
Salary & Deductions

Section 80-IAC — 100% Tax Holiday for Startups

The 100% profit deduction for DPIIT-recognised start-ups: eligibility, the Inter-Ministerial Board (IMB) approval, the ₹100 crore turnover cap, MAT applicability and t…

5 min read · 15 FAQs
Salary & Deductions

Section 80C Deductions — The Complete List

Every investment and expense that qualifies under Section 80C, its lock-in and returns, why it works only under the old regime, which option is best for you and the ol…

6 min read · 16 FAQs
Salary & Deductions

Section 80CCC — Pension Fund Deduction

Deduction for premiums paid to LIC and insurer annuity/pension plans — the ₹1.5 lakh limit, why it is shared with 80C, and why it works only in the old tax regime.

5 min read · 15 FAQs
Salary & Deductions

Section 80CCD — NPS Tax Deduction 80CCD(1), (1B) & (2)

How the three NPS deductions work in FY 2025-26 (AY 2026-27): the ₹50,000 extra under 80CCD(1B), employer NPS raised to 14% under 80CCD(2), and which ones survive in t…

5 min read · 15 FAQs
Salary & Deductions

Section 80D Deduction — Health Insurance Tax Benefit

The Section 80D deduction for health insurance premium: the ₹25,000 and ₹50,000 limits, senior-citizen benefit, preventive check-up sub-limit, and why it only works un…

4 min read · 15 FAQs
Salary & Deductions

Section 80DD Deduction — For a Disabled Dependent

A fixed deduction of Rs75,000 or Rs1,25,000 for maintaining a disabled dependent — the amount, who qualifies, Form 10-IA, documents and how 80DD differs from 80U and 8…

5 min read · 15 FAQs
Salary & Deductions

Section 80DDB — Deduction for Specified Diseases

The Chapter VI-A deduction for actual medical treatment of specified serious diseases: how much you can claim, the covered diseases, the specialist prescription needed…

5 min read · 15 FAQs
Salary & Deductions

Section 80E — Education Loan Interest Deduction

The full-interest, no-cap deduction on education loans: who can claim it, which loans and courses qualify, the 8-year window, and why it works only in the old tax regime.

5 min read · 15 FAQs
Salary & Deductions

Section 80EE — Extra Rs50,000 Home Loan Deduction

The additional Rs50,000 first-time home-buyer interest deduction over the Rs2 lakh Section 24(b) limit — who still qualifies, 80EE vs 80EEA, and how to claim it under…

2 min read · 15 FAQs
Salary & Deductions

Section 80EEA — Rs1.5L Extra Home Loan Interest

The additional Rs1.5 lakh home loan interest deduction for affordable housing — who qualifies, the closed sanction window, how it stacks with Section 24(b) and 80C, an…

2 min read · 14 FAQs
Salary & Deductions

Section 80EEB — Rs1.5L EV Loan Interest Deduction

The deduction of up to Rs1,50,000 a year on interest paid on an electric-vehicle loan: the closed sanction window, who can claim it, why it works only in the old regim…

5 min read · 14 FAQs
Salary & Deductions

Section 80G Deduction — 100% or 50% on Donations?

How much tax deduction you get on donations under Section 80G, the four fund categories, the 10% adjusted-income cap, the Rs2,000 cash rule, Form 10BE, and why it is a…

5 min read · 16 FAQs
Salary & Deductions

Section 80GG — Rent Deduction Without HRA

Claim a deduction on the rent you pay when your salary has no HRA component — capped at ₹5,000/month, subject to a 3-part formula, Form 10BA and the old-regime rule.

5 min read · 16 FAQs
Salary & Deductions

Section 80GGA — 100% Research Donation Deduction

A full 100% deduction with no qualifying ceiling on donations to approved scientific-research and rural-development institutions — who qualifies, eligible donees, the…

4 min read · 16 FAQs
Salary & Deductions

Section 80P Deduction — Co-operative Societies

How co-operative societies claim 100% or capped deductions under Section 80P, why co-operative banks are excluded, the PACS exception and how the 115BAD (22%) regime f…

5 min read · 16 FAQs
Salary & Deductions

Section 80TTA — Rs10,000 on Savings Interest

The Rs10,000 deduction on savings bank interest for individuals and HUFs under 60 — what it covers, why it is old regime only, and when senior citizens should use Sect…

5 min read · 15 FAQs
Salary & Deductions

Section 80TTB — ₹50,000 for Senior Citizens

The ₹50,000 deduction on interest income for resident senior citizens (60+): what deposits it covers, why it beats Section 80TTA, why it needs the old regime, and how…

5 min read · 16 FAQs
Salary & Deductions

Section 80U — Deduction for a Person with Disability

A flat deduction of Rs75,000 (normal disability) or Rs1,25,000 (severe disability) for an individual who is themselves disabled — no bills needed, but available only u…

4 min read · 16 FAQs
Salary & Deductions

Agricultural Income Tax — Exempt, but Not Ignored

Why farm income is exempt under Section 10(1), how the "partial integration" rule still uses it to fix your tax rate on other income, and exactly where to disclose it…

5 min read · 14 FAQs
Salary & Deductions

Exempt Income List — Section 10, at a Glance

Every major income the Income-tax Act keeps out of your total income under Section 10 — agricultural income, PPF interest, gratuity, HRA, LTA and more — with the limit…

5 min read · 16 FAQs
Salary & Deductions

Leave Encashment Tax — Rs 25 Lakh Exempt on Retirement

When leave encashment is taxable, the full Section 10(10AA) exemption for government and private employees, the Rs 25 lakh lifetime cap, the least-of-three calculation…

5 min read · 15 FAQs
Salary & Deductions

Payroll Tax in India — EPF, ESI, TDS & PT

India has no single "payroll tax" — it is a bundle of EPF, ESI, TDS on salary and professional tax that every employer must deduct, deposit and report. Here are the ex…

2 min read · 15 FAQs
Salary & Deductions

Salary Slip Components — CTC vs Gross vs Take-Home

Every earning and deduction on your payslip, what CTC, gross and net salary actually mean, which components are tax-free, and how salary is taxed under the new default…

6 min read · 16 FAQs
Salary & Deductions

Salary, Perquisites, EPF & Other Income — Taxed Right

How your CTC becomes taxable salary, which allowances stay exempt, how perquisites, EPF, gratuity and leave encashment are taxed, and how FD interest, dividend and gif…

7 min read · 18 FAQs
Salary & Deductions

Salary, Perquisites, ESOP & EPF — How Each Is Taxed

The FY 2025-26 rules for salary and its exemptions, perquisites including ESOP, EPF and retirement benefits, and other income such as FD interest, dividends and gifts…

6 min read · 16 FAQs
Salary & Deductions

Section 10 Exemptions — Tax-Free Income List

Every major exemption under Section 10 of the Income-tax Act — agricultural income, gratuity, leave encashment, PPF interest, HRA, LTA and more — with the current limi…

6 min read · 16 FAQs
Salary & Deductions

Section 12A / 12AB Registration for NGOs & Trusts

How a charitable trust, society, NGO or Section 8 company gets income-tax exemption under Section 12AB — Form 10A, documents, the 3-year provisional and 5/10-year regu…

6 min read · 16 FAQs
Salary & Deductions

Section 80CCD(2) — Employer NPS, Even in the New Regime

The one big deduction that survives the new tax regime: your employer's NPS contribution — now up to 14% of basic + DA for every employee, with no rupee cap and separa…

5 min read · 15 FAQs
Salary & Deductions

Section 80G Deduction for Donations — 100% or 50%?

How much of your donation is deductible, the 10% qualifying limit, the Rs.2,000 cash rule, the Form 10BE certificate, and why 80G needs the old tax regime from FY 2025…

5 min read · 16 FAQs
Salary & Deductions

Tax on Bonus in India — Fully Taxable as Salary

How performance, festival, joining and annual bonus are taxed, why TDS on bonus is deducted at your marginal rate, and the only legal ways to reduce the tax on a large…

5 min read · 15 FAQs
Salary & Deductions

Tax on EPF — The 5-Year Rule & Rs 2.5L Cap

When your Provident Fund is tax-free, when TDS is deducted under Section 192A, and how interest on high EPF/VPF contributions became taxable — for FY 2025-26.

6 min read · 16 FAQs
Salary & Deductions

Tax on Gratuity — Rs 20 Lakh Exempt u/s 10(10)

How gratuity is taxed, the Section 10(10) exemption by employee category, the 15/26 exemption formula and a step-by-step worked example of the taxable portion.

5 min read · 16 FAQs
Salary & Deductions

Tax on Retrenchment Compensation — Rs 5 Lakh Exempt u/s 10(10B)

How a layoff / retrenchment payout is taxed: the Section 10(10B) exemption, the Industrial Disputes Act formula, VRS under 10(10C), gratuity & leave encashment, and Se…

5 min read · 16 FAQs
Salary & Deductions

GST on Government Services — Exempt or Taxable?

When services to and by the government are exempt from GST, when 18% applies, the pure-services rule (Entry 3), governmental authority vs government entity, RCM and mu…

6 min read · 16 FAQs
Salary & Deductions

Income Tax for Salaried Employees — How Salary is Taxed

Slabs for FY 2025-26 (AY 2026-27), the ₹12.75 lakh zero-tax explained, standard deduction, TDS on salary, Form 16, and how to choose between the new and old regime.

5 min read · 16 FAQs
Salary & Deductions

Income Tax on Salary in India — How Much & How to Calculate

Work out the tax on your salary for FY 2025-26 (AY 2026-27): new-regime slabs, the Rs75,000 standard deduction, the Section 87A rebate, HRA and other exemptions, Form…

6 min read · 16 FAQs
Salary & Deductions

Rent Deduction Without HRA — Section 80GG, Old Regime Only

Pay rent but get no HRA? Section 80GG lets self-employed people and salaried employees without an HRA component deduct up to Rs 60,000 a year — how the least-of-three…

5 min read · 15 FAQs
Salary & Deductions

Section 10 Income-Tax Exemptions — Full List

Every incomes-exempt clause under Section 10 — agricultural income, HRA, gratuity, leave encashment, PPF/EPF, NPS and LIC maturity — with the current limits and which…

6 min read · 16 FAQs

Disclaimer: these guides explain the Income-tax Act, the GST law, the Companies Act and the notifications in force in general terms, as reviewed by TaxClue's CA desk and dated when last checked. They are not advice on your facts — for that, consult our CA team.

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