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.
Understand Section 2(11) of the Income Tax Act. Learn what a block of assets is, its purpose, depreciation rules, and key compliance tips.
Understanding the difference between 'business' and 'profession' is crucial for taxpayers in India. This distinction impacts various aspects of taxation.
Find out what constitutes a 'person' under Section 2(31) of the Income Tax Act in India and what it means for tax purposes.
Learn the meaning of substantial interest under Section 2(32) of the Income Tax Act and its impact on related party transactions and expense disallowances.
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.