Category: Income Tax
Explore the India-Qatar Double Taxation Avoidance Agreement. Learn key provisions, withholding tax rates, anti-abuse measures, and compliance steps for chartered accountants under the Income-tax Act, 1961.
Explore the CBDT's October 2025 directive on uniform tax guidelines for the entertainment industry, covering preliminary expenses, Form 52A filing, and deductions under Rules 9A and 9B. Ensure compliance …
Navigate India's 2025 capital gains tax: LTCG at 12.5%, STCG up to 20%, no indexation for new assets. Learn rules for equities, property, gold, exemptions & strategies.
Explore tax benefits under the Unified Pension Scheme (UPS) for Central Govt employees. Learn deductions, exemptions, and retirement payout rules.
Explore the comprehensive definition of "company" under Section 2(17) of the Income Tax Act, 1961, encompassing Indian and foreign entities, deemed institutions, and their tax implications for accurate compliance.
Explore Section 2(18) of the Income Tax Act, 1961, defining companies with substantial public interest. Learn criteria for tax benefits, including government ownership and shareholding patterns.
Section 2(26) of Income Tax Act defines 'Indian company' to include entities registered under Companies Act, 1956 (now 2013), statutory corporations, specified regional bodies with principal office in India, …
Explore the definition of "public sector company" under Section 2(36A) of the Income Tax Act, 1961, including ties to the Companies Act, 2013. Understand government ownership thresholds, subsidiaries, and …
Learn the difference between domestic and foreign companies under the Income Tax Act, 1961. Understand definitions, tax rates, and compliance rules for Indian and foreign entities. Updated with Finance …
Learn what a recognised provident fund means under Section 2(38) of the Income-tax Act, 1961. Understand tax deductions under Section 80C, exemptions on interest and withdrawals, and compliance rules …