Income Tax Articles
Set Off & Carry Forward Business Losses in India
Understand how to set off and carry forward business losses in India. Learn the rules for different income heads and maximise your tax benefits.
Income Tax Notices, Appeals & Revisions Explained
Understand Income Tax notices, appeals, revisions, and search & seizure procedures. Learn your rights and how to respond effectively to tax authorities.
Minimum Alternate Tax (MAT): What Companies Need to Know
Understand Minimum Alternate Tax (MAT) for companies. Learn who pays MAT, how it's calculated, and key exceptions under Section 115JB.
Dividend Distribution Tax (DDT): What You Need to Know
Understand Dividend Distribution Tax (DDT) in the UK. Learn who pays it, when it's due, and its impact on investors. Get informed now!
AMT Explained: Applicability, Exemptions & Calculation
Understand the Alternative Minimum Tax (AMT). Learn who it applies to, exemptions, and how to calculate your Adjusted Total Income and tax liability.
Foreign Exchange Gains: Capital or Revenue?
Discover if foreign exchange fluctuations are treated as capital receipts when a business hasn't commenced. Understand the tax implications.
Presumptive Taxation for Professionals: Section 44ADA Explained
Understand Section 44ADA for presumptive taxation for professionals. Learn eligibility, benefits, and recent updates for simplified tax filing.
Holding Company Grant to Subsidiary: Revenue or Capital?
Discover if a grant from a holding company to its subsidiary to cover losses is treated as revenue or capital. Understand the tax implications.
Presumptive Tax: Partner Interest & Remuneration Denial
Learn why a partner cannot claim presumptive tax benefits (Sec 44AD) on interest and remuneration from their firm, as ruled by the Madras High Court.
Self Assessment Tax Under Section 140A: Your Guide
Understand self-assessment tax under Section 140A of the Income Tax Act. Learn how to calculate and pay your tax liability before filing your return.
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