Income Tax Articles
Section 35AD Tax Deduction: Gas Pipeline Business
Understand Section 35AD deductions for specified businesses like gas pipelines. Learn about capital expenditure, set-off, and carry-forward of losses.
Income Tax Return Guide: Filing Made Simple
Understand Income Tax, TDS, and how to file your Income Tax Return online in India. Learn the essential steps for a smooth filing process.
India Tax-Free? Exploring the Consequences
Imagine India without income tax. Discover the potential economic impacts, from increased spending to rising indirect taxes. Is it feasible?
ITR & Audit Due Dates Extended by CBDT
The CBDT has further extended due dates for Income Tax Returns (ITR) and audit reports for AY 2021-22. Find the new deadlines here.
Income Tax Search & Seizure: Assessee's Right to Cross-Examine
Understand your right to cross-examine witnesses in income tax search and seizure cases. Learn how this ensures fairness and due process in tax proceedings.
Rectification of Income Tax Orders u/s 154: A Guide
Understand the scope of Section 154 of the Income Tax Act for rectifying mistakes apparent from records. Learn what qualifies for rectification and its limitations.
Finance Act 2020: Changes to Indian Residential Status
Understand the Finance Act 2020 amendments to Indian residential status. Learn about new residency rules, day counts, and deemed residency for tax purposes.
File ITR After Due Date: Belated Returns & Consequences
Missed the ITR deadline? Discover how to file a belated return after the due date and understand the consequences, including late fees and interest.
Double Taxation Relief: DTAA vs Income Tax Act
Understand your tax liability as a non-resident. Learn how Double Taxation Avoidance Agreements (DTAA) can offer relief and prevail over the Income Tax Act.
Property Transfer Below Stamp Duty Value: Tax Implications
Understand tax implications when transferring property for less than its stamp duty value. Learn about Sections 43CA, 50C & 56(2)(x) of the Income Tax Act.
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