Income Tax Articles
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.
New LTCG Tax Rate for FIIs from 1st April 2025
FIIs in India are subject to tax u/s 115AD on income from securities and capital gains. Check out the tax rate on LTCG for FIIs in India?
Popular Articles
- TCS Return Due Date: New Deadline For Tax Year 2026-27
- How Salaried Employees can save Tax under the New Tax Regime
- TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27
- Sukanya Samriddhi Yojana 2026 with Interest Rate for Q2: Best Savings Scheme for Girls
- Capital Gains Exemption Under Sections 54 & 54F: Is Purchase in Spouse's Name Allowed?
- Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27
- TDS Quarterly Return on Non-Salary 2026: Know How To File With New Form 140
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
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