Income Tax and Salary Hub
Reviewed by Finin2min Editorial Desk · Last reviewed 4 September 2026
Everything on filing your return, choosing a tax regime, salary structuring and TDS, capital gains, house property and the transition to the Income-tax Act, 2025 — organised so you can find the specific guide you need, not scroll through hundreds of articles. Each guide cites the applicable FY/AY and Act/Rules, with a last-reviewed date.
Want the Full Bare Act, Chapter by Chapter?
This hub covers practical, persona-specific filing guidance. For the complete Income-tax Act, 2025 — all 23 chapters and the Schedules with bare provisions, decode and professional cases — see the Income-tax Act, 2025 Full Study Guide Hub.
Start Here: Filing & Regime Choice
The exact slab-rate reference for the current filing year
The exact deduction crossover point where old regime starts winning
Eligibility criteria for each ITR form for Tax Year 2026-27
Who must file it, and the consequences of missing the deadline
Salary, TDS & HRA
The three-condition formula, metro vs non-metro, worked examples
What to submit to your employer, and what happens if you miss the deadline
How monthly TDS is computed and what Form 16 Parts A and B contain
Components that legally increase take-home without changing CTC
The extra ₹50,000 deduction over and above the 80C limit
When employer retirement contributions become taxable perquisites
Capital Gains
STCG, LTCG and indexation rules with the current rate table
How CII works and which assets still qualify for indexation
Reinvestment conditions to exempt long-term gains on a residential sale
Holding period, indexation, auction-house sales and TDS considerations
House Property
Self-occupied vs let-out, standard deduction, and notional rent rules
Section renumbering and what stays the same for home loan interest
The ₹2 lakh annual cap against salary, and carry-forward rules
NRI Taxation
Income-tax Act 2025 Transition
Month-by-month compliance workflow for Tax Year 2026-27
What changes in the investment-proof process under Section 123
Section 192 to Section 392(1) — the complete employer transition guide
Form 16 is replaced by Form 130 — what employers must do and when
Practical Checklist: Before You File Your ITR
- Confirm your regime choice (new is default; old requires opting in via Form 12BB/124 or Form 10-IEA)
- Reconcile Form 16, Form 26AS and the Annual Information Statement (AIS) for mismatches
- Gather proofs for HRA, 80C, 80D and home loan interest if claiming old-regime deductions
- Compute capital gains separately for equity, debt, property and any collectibles sold during the year
- Check advance tax instalments were paid on time to avoid Section 234B/234C interest
- Pick the correct ITR form (ITR-1 through ITR-4) based on your income sources
- File before the due date — late filing forfeits the right to opt for the old regime in some cases
Frequently Asked Questions
Regulatory Updates
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Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.incometax.gov.in