Income Tax Articles
Latest Government Guidelines for Online Section 12A Registration in India
In this article, we shall know more about the latest changes to the Section 12A Registration process.
Tax Treatment Differences Between REITs and InvITs in India
Both Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) are structured as trusts in India and are regulated by the SEBI. They operate as pass-through entities for certain types of income to avoid double taxation.
How To Apply for Nil or Lower TDS Deduction for NRIs and Residents?
Section 197 of the Income Tax Act allows taxpayers to apply for lower or nil TDS deduction if their income is below the specified threshold.
Big Win for Taxpayers: 4-Year Window for ITR-U Filing Starts April 2025
The Central Board of Direct Taxes (CBDT) has amended the rules for filing ITR-U (Updated Return), as announced in Budget 2025.
Benefits of Section 80G5 Registration for NGOs and Donors
This article explains the important benefits of Section 80G5 Registration and how it impacts NGOs and donors alike.
Owning Multiple Floors in a Building: Does It Disqualify You From LTCG Exemption Under Section 54F?
The Delhi High Court has recently clarified a long-debated issue in tax law - does owning multiple floors in the same residential building mean you own more than one residential property?
Deductions Allowed to Salaried Individuals in New Tax Regime For FY 2025-26
Deductions allowed to salaried individuals in New Tax Regime has been listed in this article, using which one can reduce their tax liability.
Sections 79 & 72A in Corporate Restructuring: A Comparative Study with Income Tax Bill 2025
Corporate Restructuring and study of Section 79 and Section 72A of the Income Tax Act and corresponding Section in the Income Tax Bill 2025.
TDS Rates: Updated Chart As Per Budget 2025
TDS provisions have various rates and thresholds amount beyond which tax is required be deducted. Check out the recent changes made.
Leave Encashment Tax Exemption: Formula, Examples and Tips
Leave encashment tax exemption- covering eligibility, limits & how to maximize tax benefits on unused leave at retirement or resignation.
Popular Articles
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