Income Tax Articles


Taxability of Futures and Options (F&O) Transactions under the Income Tax Act, 1961

Posted by CA Ravi Chauhan 01 September 2025 13926 Views

Comprehensive guide on tax treatment of Futures & Options (F&O) under the Income Tax Act, 1961 for FY 2024-25 (AY 2025-26). Covers classification, taxation of profits and losses, turnover calculation, tax audit applicability, presumptive taxation, ITR reporting, and deductible expenses as per ICAI Guidance Note (Revised 2025).



Minor's Income & TDS: Clubbing, Refunds & Demands

Posted by CA Varun Gupta 30 August 2025 1514 Views

Understand how minor's income is taxed, clubbing provisions, TDS credit claims, and resolving demands under the Income Tax Act. Get expert advice.



Tax Filing 2025: Old vs New Regime Deductions

Posted by LegalDev 30 August 2025 7160 Views

Compare old vs new tax regimes for 2025. Discover key deductions like Standard Deduction & EPF/NPS contributions still available in both. Make informed filing choices.



New Tax Regime FY 24-25: 40+ Deductions & Exemptions

Posted by Mitali pro badge 28 August 2025 2870 Views

Discover over 40 deductions & exemptions under the New Tax Regime for FY 24-25. Learn how to maximise your tax savings before filing. Explore now!



Is It Mandatory To Disclose All Bank Accounts in ITR: What If Not Shown?

Posted by Mitali pro badge 27 August 2025 27233 Views

Learn 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.



Income Tax Filing 2025: New Business Codes for Intraday, F&O and Delivery-Based Trading

Posted by CA Varun Gupta 29 August 2025 3756 Views

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.



PAN-Aadhaar Linking Relief for Property Deals: CBDT Clarification

Posted by CA Varun Gupta 28 August 2025 6851 Views

Navigating PAN-Aadhaar linking issues in property deals? Discover CBDT's latest clarification (Circular 9/2025) and how buyers & sellers can resolve TDS demands.



Avoid 200% Tax Penalty: Salaried Employee Tax Mistakes

Posted by Mitali pro badge 26 August 2025 1111 Views

Salaried employees: avoid hefty tax penalties! Learn why claiming unallowed allowances or misreporting income can cost you up to 200% of your tax due. Read more!



Old vs New Tax Regime: Save More Tax in 2025-26

Posted by Pranab Banerjee pro badge 27 August 2025 1360 Views

Choosing between old and new tax regimes? Discover which one saves you more tax for FY 2025-26 with our clear comparison and breakeven points.



Cloud Data as Books of Account Under Income Tax Act 2025?

Posted by Vivek Jalan 26 August 2025 552 Views

Explore if cloud data can be treated as 'books of account' under the Income Tax Act 2025. Understand the implications for tax assessments and compliance.




Popular Articles





CCI Pro

CCI Articles

submit article



Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details