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.
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 …
Learn about approved gratuity and superannuation funds under the Income Tax Act, 1961. Understand tax benefits, compliance rules, and key limits for Indian employers and employees.
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.