Income Tax Articles
Unsold Flats Income: Business Income, Not House Property
Learn how income from unsold flats is treated as business income for developers, not house property income, based on a key tribunal decision.
Women's Financial Benefits & Tax Advantages in India
Discover income tax benefits, property rights, and financial schemes like Sukanya Samriddhi and Stand Up India for women in India. Learn about your entitlements.
Sub-leasing Tax: Business Income vs. House Property Income
Understand whether income from sub-leasing properties is taxed as business income (PGBP) or income from house property. Learn from a High Court ruling.
Section 153A IT Act: Assessment in Searched Cases
Understand assessment under Section 153A of the IT Act, 1961 for searched cases. Learn about notice issuance, scope of assessment, and key judicial pronouncements.
GAAR vs DTAA: Can India's GAAR Override Tax Treaties?
Explore if India's General Anti-Avoidance Rules (GAAR) can override Double Taxation Avoidance Agreements (DTAAs). Understand the legal nuances and recent judgments.
Fiscal Year vs Assessment Year: Understand the Difference
Confused by Fiscal Year (FY) and Assessment Year (AY)? Learn the key differences and how they apply to your Income Tax Return (ITR) filing in India.
Tax on Gifting Shares: Rules for Doner & Donee
Understand the tax implications of gifting shares in the UK. Learn rules for the sender (doner) and receiver (donee) to ensure compliance.
Gift Deed Registration: Is It Mandatory?
Discover whether registering a gift deed is mandatory for immovable and movable property. Learn about the legal requirements under Indian law.
Capital Contribution Taxable as Cash Credit? Firm vs Partner
Discover if capital contributions by partners are taxable as cash credits for the firm. Learn when Section 68 applies and who is liable.
New TDS Sections 194R & 194S Explained
Understand new TDS sections 194R (benefits/perquisites) & 194S (virtual digital assets) effective July 2022. Learn rates, thresholds & implications.
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