PRESUMPTIVE TAXATION FOR RESIDENTS June 6, 2025 by Nayan Saluja News SECTION 43B : EXPNESES ALLOWABLE ON PAYMENT BASIS June 6, 2025 by Nayan Saluja News ACTUAL COST/ COST OF ACQUISITION OF ASSET ACQUIRED (SECTION 43(1)) June 6, 2025 by Nayan Saluja News HOW TO CALCULATE DEPRECIATION June 6, 2025 by Nayan Saluja News DEPRECIATION RATES FOR FY 2024-25 June 6, 2025 by Nayan Saluja News TAX RATES FOR CERTAIN LONG TERM CAPITAL GAINS (LTCG) (112A) & ITS COST OF ACQUISITION June 6, 2025 by Nayan Saluja News EXEMPTION U/S 54G & 54GA OF INCOME TAX June 6, 2025 by Nayan Saluja News EXEMPTION U/S 54F OF INCOME TAX June 6, 2025 by Nayan Saluja News EXEMPTION U/S 54EC OF INCOME TAX May 26, 2025 by Nayan Saluja News EXEMPTION U/S 54B OF INCOME TAX May 24, 2025 by Nayan Saluja News EXEMPTION U/S 54 OF INCOME TAX May 24, 2025 by Nayan Saluja News TAX ON ULIP MATURITY & LIP May 24, 2025 by Nayan Saluja News EXCEPTION TO SECTION 45(1) May 24, 2025 by Nayan Saluja News SECTION 50B: SLUMP SALE May 24, 2025 by Nayan Saluja News SECTION 47: CETRAIN TRANSFER NOT REGARDED AS TRANSFER (EXEMPT TRANSFER) May 24, 2025 by Nayan Saluja News COMPUTATION OF CAPITAL GAIN & ITS PROVISIONS May 22, 2025 by Nayan Saluja News CAPITAL ASSETS AND ITS TYPES May 22, 2025 by Nayan Saluja News DEDUCTION U/S 10AA May 22, 2025 by Nayan Saluja News TAXATION OF GIFTS May 22, 2025 by Nayan Saluja News TAXATION IN CASE OF BUY BACK May 22, 2025 by Nayan Saluja News TAXATION ON DIVIDEND & DEEMED DIVIDEND May 22, 2025 by Nayan Saluja News TAXATION OF INVESTMENT FUND & SECURITISATION TRUST May 22, 2025 by Nayan Saluja News CLUBBING OF INCOME May 19, 2025 by Nayan Saluja News SET-OFF & CARRY FORWARD OF LOSSES IN CASE OF AMALGAMATION & DEMERGER May 19, 2025 by Nayan Saluja News SECTION 79 & 79A : SET OF CARRY FORWARD OF LOSSES – SPECIAL CASES May 19, 2025 by Nayan Saluja News SET OFF AND CARRY FORWARD OF LOSSES May 19, 2025 by Nayan Saluja News TAXATION OF AOP/BOI May 10, 2025 by Nayan Saluja News TAXATION OF FIRMS & LLP May 10, 2025 by Nayan Saluja Uncategorized TAXATION OF POLITICAL PARTIES May 10, 2025 by Nayan Saluja News TAXABILITY OF BUSINESS TRUST IN INDIA May 10, 2025 by Nayan Saluja News RESIDENTIAL STATUS- OTHER THAN INDIVIDUALS A.Y (2025-26) May 10, 2025 by Nayan Saluja News RESIDENTIAL STATUS- INDIVIDUALS May 10, 2025 by Nayan Saluja News SECTION 115BAA & 115BAB May 10, 2025 by Nayan Saluja News INCOME TAX SLABS – OTHER THAN INDIVIDUALS A.Y. (2025-26) May 10, 2025 by Nayan Saluja News SLAB RATES – INDIVIDUALS April 26, 2025 by Nayan Saluja News SECTION 206C(1) : TCS ON SALE OF GOODS April 26, 2025 by Nayan Saluja News SECTION 206C(1G) : TCS ON OUTWARD REMITTANCE UNDER LRS April 26, 2025 by Nayan Saluja News SECTION 206C(1F) : TCS ON SALE OF MOTOR VEHICLES April 26, 2025 by Nayan Saluja News SECTION 206C(1C) : TCS ON LEASING OR LICENSING OR TRANFERING ANY RIGHT April 26, 2025 by Nayan Saluja News TAX COLLECTION AT SOURCE April 26, 2025 by Nayan Saluja News SECTION 194S : TDS ON Virtual Digital Assets April 26, 2025 by Nayan Saluja News SECTION 194T : TDS ON PAYMENTS BY FIRM TO PARTNERS April 26, 2025 by Nayan Saluja News SECTION 194LA : COMPENSATION ON COMPULSORY ACQUISITION April 26, 2025 by Nayan Saluja News SECTION 194R : TDS ON BENEFITS OR PERQUISITE April 26, 2025 by Nayan Saluja News SECTION 194Q : TDS ON PURCHASE OF GOODS April 18, 2025 by Nayan Saluja News SECTION 194P : EXEMPTION FOR ITR FILING FOR SENIOR CITIZEN April 18, 2025 by Nayan Saluja News SECTION 194O : TDS ON PAYMENT MADE TO E-COMMERCE PARTICIPANTS April 18, 2025 by Nayan Saluja News SECTION 194N : TDS ON CASH WITHDRAWAL April 18, 2025 by Nayan Saluja News SECTION 194K : TDS ON INCOME FROM MUTUAL FUND UNITS April 18, 2025 by Nayan Saluja News Section 194J: FEES FOR PROFESSIONAL OR TECHNICAL SERVICES April 8, 2025 by Nayan Saluja BLOGS Section 194IC : TDS ON PAYMENT UNDER SPECIFIC AGREEMENT April 7, 2025 by Nayan Saluja News Section194IB: TDS ON RENT OF IMMOVABLE PROPERTY April 6, 2025 by Nayan Saluja News Section 194IA: TDS ON TRANSFER OF IMMOVEABLE PROPERTY April 6, 2025 by Nayan Saluja News Section 194I : TDS ON RENT April 6, 2025 by Nayan Saluja News Section 194H : TDS ON COMMISSION AND BROKERAGE April 6, 2025 by Nayan Saluja News Section 194G : TDS ON COMMISSION ON SALE OF LOTTERY TICKETS April 6, 2025 by Nayan Saluja News Section 194E : TDS ON PAYMENT TO NON-RESIDENT SPORTS PERSON/ SPORTS ASSOCIATON/ ENTERTAINER April 6, 2025 by Nayan Saluja News Section 194DA : TDS ON PAYMENT IN RESPECT OF LIFE INSURANCE POLICY April 6, 2025 by Nayan Saluja News Section 194D : TDS ON INSURANCE COMMISSION April 6, 2025 by Nayan Saluja News Section 194C : GUIDE ON TDS ON PAYMENT TO CONTRACTORS April 6, 2025 by Nayan Saluja News Section 194BA : TDS ON WINNINGS FROM ONLINE GAMES April 6, 2025 by Nayan Saluja News Section 194BB : TDS ON WINNINGS FROM HORSE RACES April 6, 2025 by Nayan Saluja News Section 194B : TDS ON WINNINGS FROM LOTTERIES, CROSSWORDS, PUZZLES April 6, 2025 by Nayan Saluja News Section 194A: INTEREST OTHER THAN INTEREST ON SECURITIES April 6, 2025 by Nayan Saluja News Section 194 : INTEREST ON DIVIDEND April 6, 2025 by Nayan Saluja News TDS U/S 192A : PAYMENT ACCUMLATED BALANCE DUE TO AN EMPLOYEE March 31, 2025 by Nayan Saluja News TDS U/S 193: INTEREST ON SECURITIES & ITS APPLICABILITY March 31, 2025 by Nayan Saluja BLOGS TDS U/S 192: SALARY & ITS APPLICABILITY March 31, 2025 by Nayan Saluja News TDS March 31, 2025 by Nayan Saluja News Income Tax Registration Process March 23, 2025 by Nayan Saluja News ITR-7 Filing Process March 23, 2025 by Nayan Saluja News ITR-6 Filing Process March 23, 2025 by Nayan Saluja News ITR-5 Filing Process March 23, 2025 by Nayan Saluja News ITR-4 Filing Process March 23, 2025 by Nayan Saluja News ITR-3 Filing Process March 20, 2025 by Nayan Saluja News ITR-2 FILING Process March 18, 2025 by Nayan Saluja News ITR-1 FILING Process March 18, 2025 by Nayan Saluja News
TAX RATES FOR CERTAIN LONG TERM CAPITAL GAINS (LTCG) (112A) & ITS COST OF ACQUISITION June 6, 2025 by Nayan Saluja News
SECTION 47: CETRAIN TRANSFER NOT REGARDED AS TRANSFER (EXEMPT TRANSFER) May 24, 2025 by Nayan Saluja News
SET-OFF & CARRY FORWARD OF LOSSES IN CASE OF AMALGAMATION & DEMERGER May 19, 2025 by Nayan Saluja News
SECTION 206C(1C) : TCS ON LEASING OR LICENSING OR TRANFERING ANY RIGHT April 26, 2025 by Nayan Saluja News
Section 194E : TDS ON PAYMENT TO NON-RESIDENT SPORTS PERSON/ SPORTS ASSOCIATON/ ENTERTAINER April 6, 2025 by Nayan Saluja News
Section 194DA : TDS ON PAYMENT IN RESPECT OF LIFE INSURANCE POLICY April 6, 2025 by Nayan Saluja News
Section 194B : TDS ON WINNINGS FROM LOTTERIES, CROSSWORDS, PUZZLES April 6, 2025 by Nayan Saluja News
