Income Tax Articles
Treatment of Minor's Income and TDS Deduction: Clubbing Provisions, Refund Claims, and Demand Resolution under the Income Tax Act
CA Varun Gupta
30 August 2025 at 08:40
Learn how to handle TDS deducted in a minor’s PAN, clubbing of minor’s income under Section 64(1A), refund claims, rectification process, and compliance under the Income-tax Act, 1961.
Tax Filing 2025: Old vs New Regime - Key Deductions You Can Still Claim Under Both
LegalDev 30 August 2025 at 08:32Discover key deductions available under both old and new tax regimes, including standard deduction, employer contributions, gratuity, and family pension. Compare regimes to save more on taxes in FY 2024-25.
Income Tax Filing 2025: New Business Codes for Intraday, F&O and Delivery-Based Trading
CA Varun Gupta 29 August 2025 at 08:26
Learn about the new Income Tax business codes for share trading - 21009 (Intraday), 21010 (F&O) and 21011 (Delivery-Based). Understand speculative vs non-speculative income, Section 44AD applicability, ITR-3 vs ITR-4 usage, audit rules under Section 44AB and loss carry-forward provisions for traders.
More Than 40 deductions or exemptions available under New Tax Regime For FY 24-25: Check Before Filing
Mitali 28 August 2025 at 17:32List of more than 40 deductions and exemptions under New Tax Regime FY 2024-25. Maximize tax savings with this complete guide.
CBDT Clarification on PAN-Aadhaar Linking: Relief for Buyers & Sellers in Property Deals
CA Varun Gupta 28 August 2025 at 08:29
Understand how CBDT Circular 9/2025 fixes PAN-Aadhaar linking issues in property TDS under Section 194-IA, avoiding excess 20% deduction demands.
Is It Mandatory To Disclose All Bank Accounts in ITR: What If Not Shown?
Mitali 27 August 2025 at 16:39Learn why reporting every bank account in your ITR is mandatory and know how missing bank accounts in your ITR can trigger IT notices and heavy fines.
Old vs New Regime: How to decide which tax regime will save more Tax?
Pranab Banerjee 27 August 2025 at 08:34
Confused between old vs new tax regime for FY 2025-26? With higher rebate limits, bigger standard deduction, and simpler compliance, the new tax regime now suits most taxpayers. Compare both regimes, breakeven points and download an automatic Excel tax calculator to plan smartly.
Fake Allowances = Real Tax: Salaried Employees May Penalize 200%
Mitali 26 August 2025 at 12:50Learn about the income tax rules for salaried taxpayers in India, common mistakes, penalties up to 200% and how to file returns correctly in 2025.
Can Cloud Data Be Treated as 'Books of Account' Under Income Tax Act 2025?
Vivek Jalan 26 August 2025 at 08:37Explore whether cloud data can be treated as 'books of account' under Income Tax Act 2025, just as loose papers were relied upon under ITA 61.
TDS on Salary: Mandatory Consolidation for Govt Transfers, Optional for Private Sector
CA Prashant Gupta 25 August 2025 at 11:06Learn how Sections 192 & 203 of the Income-tax Act and Rules 26A & 31 guide salary TDS, Form 12B submission and Form 16 issuance for employees.
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