This guide explains the exemptions, deductions, allowances, perquisites, and retirement benefits available to salaried taxpayers for AY 2026-27. It serves as a comprehensive reference for salary taxation and tax planning.
This guide compiles the depreciation rates applicable to buildings, machinery, vehicles, computers, renewable energy assets, ships, and intangible assets under the Income-tax Act. It serves as a comprehensive reference for computing depreciation for tax purposes.
This comprehensive guide summarizes all major tax exemptions, deductions, rebates, TDS reliefs, and procedural benefits available to Individuals and HUFs for AY 2026-27. It serves as a ready reference for taxpayers to understand the benefits available under the Income-tax Act, 1961.
This guide compiles depreciation rates under the Income-tax Act and useful lives under the Companies Act for various business assets. It serves as a comprehensive reference for calculating depreciation across different asset classes.
The guide compiles the principal Income-tax Act provisions applicable to non-residents establishing business in India and residents dealing with overseas entities. It serves as a quick statutory reference for international tax compliance.
Tax on dividends, interest, royalties and FTS earned by non-residents is governed by the more beneficial rate under the Income-tax Act or the applicable DTAA. The comparative chart helps identify the applicable withholding tax.
The applicable withholding tax depends on the Income-tax Act or the relevant DTAA, whichever is more beneficial. Treaty rates differ across countries and income categories such as dividends, interest, royalties and FTS.
Explore income-tax rates applicable over the last ten assessment years for individuals, companies, firms, LLPs, HUFs, and co-operative societies. The guide also tracks changes in surcharge, cess, and concessional tax regimes.
The Supreme Court held that the court appointing an arbitrator under Section 11 becomes functus officio after the appointment and does not retain jurisdiction to extend the tribunal’s mandate. Applications under Section 29A must be filed before the Court defined in Section 2(1)(e).
Understand who must undergo a tax audit under Section 44AB, the applicable turnover limits, audit forms, filing procedure, due date, and penalties for non-compliance. This guide explains the key compliance requirements for businesses and professionals.
