Income Tax Articles
Understanding Income Tax Sections 115BA, 115BAA, 115BAB
Explore India's Income Tax Act amendments: Sections 115BAA and 115BAB offer reduced tax rates for domestic companies. Learn eligibility and conditions.
Section 44AE: Presumptive Tax for Goods Carriage Owners
Understand Section 44AE's presumptive taxation for goods carriage businesses. Learn about income calculation, applicability, and opting out.
Use Java Utility for Income Tax Return Filing
Cannot use MS Excel 2007 or below for ITR filing? Learn how to download and use the Java utility on the Income Tax Portal. Get step-by-step instructions now!
Bar on Subsequent Settlement Commission Applications
Understand the bar on subsequent applications to the Income Tax Settlement Commission, including legislative intent and recent judicial interpretations.
Angel Tax in India: Relief for Startups Explained
Understand Angel Tax in India, its impact on startups, and the exemptions available. Learn how to navigate Section 56(2)(viib) and secure relief.
Turnover Under Rs 1 Crore: Sections 44AA, 44AB, 44AD
Understand Sections 44AA, 44AB, and 44AD for turnovers up to Rs 1 crore. Learn about presumptive income, tax audits, and account maintenance requirements.
Tax Audit Provisions: Section 44AB Explained
Understand Section 44AB tax audit requirements. Learn turnover limits, profession receipts thresholds, and when a tax audit is mandatory in the UK.
Seized Assets & Tax Liability: Can They Offset Each Other?
Discover if assets seized during an Income Tax search can be applied towards your self-assessment tax liability. Learn the rules and implications.
Section 44ADA: Presumptive Tax for Professionals Explained
Understand Section 44ADA, the presumptive taxation scheme for professionals in India. Learn eligibility, benefits, and how it simplifies tax filing.
Section 44AD: Presumptive Taxation Explained - Part 2
Understand Section 44AD's non-obstante clause, deductions, and its interaction with other tax provisions like 43B, 40, and 40A. Learn more!
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