Articles by CA Umesh Kumar Jethani

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What is FPI in Income Tax? Complete Guide to Foreign Portfolio Investor Taxation in India (2026)

Posted by CA Umesh Kumar Jethani 06 August 2026 76 Views

Learn what FPI in Income Tax means, tax rates for Foreign Portfolio Investors in India, Section 115AD provisions, capital gains taxation, DTAA benefits, dividend taxation, compliance requirements and key differences between FPI and FDI in 2026.



Income Tax Return for Housewives: Is Filing ITR Necessary?

Posted by CA Umesh Kumar Jethani 30 June 2026 2154 Views

Can a housewife file an ITR in India? Learn when filing an Income Tax Return is mandatory for homemakers, taxable income sources, clubbing provisions, deductions under Sections 80D, 80G and 80TTA, and the financial benefits of voluntary ITR filing for FY 2025-26 (AY 2026-27).



Tax Residency Certificate (TRC) India: How to Get It

Posted by CA Umesh Kumar Jethani 05 June 2026 329 Views

Understand what a Tax Residency Certificate (TRC) is in India. Learn how to apply for it to avoid double taxation and claim DTAA benefits. Get your TRC now!



How to File ITR-4 Online in 2026: Step-by-Step Guide to Mandatory Investment Disclosures

Posted by CA Umesh Kumar Jethani 07 May 2026 625 Views

CBDT has introduced mandatory investment disclosure in ITR-4 for AY 2026-27. Learn how small businesses, freelancers, and professionals can file ITR-4 online, report investments, avoid penalties and comply with the latest presumptive taxation rules.




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