Overview of Capital Gains tax: definition of capital asset, distinction between short-term and long-term assets, meaning of transfer, list of exempt transactions, and the computation formula, including indexation rules and recent amendments.
A brief study of the tax provisions for Profits and Gains from Business or Profession, covering all chargeable incomes (including deemed income and recoveries) and permissible deductions under Sections 30 to 37, such as depreciation, R&D expenses, and general business costs.
Understand the taxation rules for income from house property, including the basis of charge, computation of Gross and Net Annual Value, allowed deductions like standard deduction and interest on borrowed capital, and special provisions for co-owners and deemed owners.
Summary of key Income Tax benefits for Individual and HUF taxpayers for AY 2026-27, covering basic exemption limits, Section 87A rebate, and major deductions under Section 80C.
Detailed comparison of dividend, interest, royalty, and FTS withholding tax rates between India’s Income-tax Act and over 60 Double Taxation Avoidance Agreements (DTAAs).
CBIC extends the due date for filing GSTR-3B for September 2025, providing relief to monthly and quarterly filers. Returns can now be filed until 25th October 2025.
This guide breaks down the complete taxation of salary income in India—covering allowances, perquisites, retirement benefits, and exemptions available to salaried taxpayers.
Review the historical gold (per 10 gms, 995 standard) and silver (per 1 kg, 999 touch) rates from April 1, 1981, through the current assessment year (2025-26). Data provides valuation dates and rates for capital gains tax purposes, showing the progression of prices across decades. Gold rates have moved from Rs. 1,670 in 1981 to Rs. 88,807 by 2025, and silver from Rs. 2,715 to Rs. 1,00,892.
Summary of key income tax benefits and residency rules for non-residents (NRs) in India for AY 2026-27. Covers the scope of taxation on India-sourced income, residency tests (Section 6, 6(1A)), special presumptive tax schemes, and exemptions for Foreign Diplomats, FIIs, and IFSC units.
Overview of tax concessions for Indian residents and domestic companies for AY 2026-27, covering lower corporate tax rates (15%-25%), presumptive taxation (Sections 44AD/44ADA), capital gains exemptions, extensive TDS relief thresholds, and special higher tax exemption limits/rebates for resident senior citizens and super senior citizens.
