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).
This guide explains the concept, calculation formula, and notified values of CII from 2001-02 to 2025-26, as per CBDT. A must-read for taxpayers and investors calculating capital gains.
Summary of Income Tax Sections 111A, 112A, 115A-115AD, detailing flat tax rates on short and long-term capital gains, and specific income taxation for non-residents.
Learn why businesses can claim input tax credit on GPA insurance under GST, as it is classified as general insurance, not life or health insurance.
Discover who must file Form 1040 or 1040-SR in 2025, key deductions, and credits. Learn filing deadlines, penalties, and electronic options for accurate tax compliance.
Andhra Pradesh HC rules single GST show cause notices or assessment orders covering multiple financial years are impermissible, quashing consolidated demands.
Bombay HC grants Akshay Kumar ad-interim relief, restraining misuse of his name, image, and voice against deepfakes and unauthorized AI content, citing public safety concerns.
Complete format of Director’s Report for Small Companies under Companies Act, 2013. Learn key components, exemptions, and compliance requirements for preparing an annual report for small private companies.
This guide breaks down the complete taxation of salary income in India—covering allowances, perquisites, retirement benefits, and exemptions available to salaried taxpayers.
Understand 47(xiii) of the Income-tax Act: Conversion of a firm or LLP into a company is tax-neutral if four conditions are met. Breach triggers clawback on the company, not partners.