506 articles on Income Tax, authored by the Finin2min editorial team. Page 10 of 13.
A family heirloom painting, an antique clock passed down for generations, or a contemporary artwork bought as an investment, when any of these is sold, the…
Surrogacy and egg donation arrangements involve a payment from the intended parents (or a fertility clinic) to the surrogate or donor, intended to cover…
Models earn through a variety of assignments, print and e-commerce photoshoots, ramp shows during fashion weeks, television commercials, and brand campaigns…
Breeding dogs, cats, or other pedigreed animals and selling the offspring has grown from a niche hobby into a proper small business for many enthusiasts, with…
From a small neighbourhood cafe to a full-service restaurant, running a food and beverage establishment involves significant day-to-day costs, ingredients…
Food trucks have become a popular entry point into the food business, lower setup costs than a full restaurant, the flexibility to move to where the footfall…
Event management and wedding planning businesses earn through a mix of planning fees, markups on vendor services they coordinate (decor, catering, photography…
Self-drive car rental, where a customer rents a vehicle and drives it themselves, has grown through both independent operators and aggregator platforms that…
Buying used cars, reconditioning them, and reselling at a margin is a sizeable business in India, ranging from small independent dealers to larger organised…
Game streamers earn through a distinctive mix of revenue streams not seen in quite the same combination elsewhere in the creator economy: viewer subscriptions…
Driving schools earn a steady, recurring income from a population that constantly needs to learn to drive and obtain licences. The business model typically…
Owning a banquet hall, party lawn, or marriage venue and renting it out for events is a common income source, particularly for families with property suited to…
Coworking spaces have grown rapidly as flexible alternatives to traditional office leases, serving freelancers, startups, and even larger companies needing…
India's push toward rooftop and ground-mounted solar adoption, supported by various subsidy and incentive schemes for residential and commercial installations…
Laundry and dry cleaning has moved well beyond the neighbourhood shop, with app-based pickup-and-delivery services, subscription plans for regular customers…
Sections 1-3, every one of the 112 statutory definitions, directly connected Rules 1-7, operative transition logic, notification architecture, old-Act mapping…
Sections 4–10 and Rules 8–13, decoded for practitioners, finance leaders, students and taxpayers. This chapter answers four foundational questions: who is…
Sections 11-12, Schedules II-VIII and Rules 277-289, organised into a practical exemption repository for taxpayers, finance leaders, tax professionals and…
Sections 13-95, Schedules IX-XIV and the connected Rules, organised as a complete computation repository across salary, house property, business or profession…
Sections 96-100 decoded section by section: assignments of income, revocable transfers, spouse and minor-child clubbing, business-capital formula, HUF…
Sections 101-107 decoded section by section: aggregation of AOP/BOI member shares, unexplained credits, investments, assets, expenditure, hundi and…
A statutory and practical repository for current-year set-off, carried losses, reorganisation continuity, shareholding restrictions, search-related bars and…
A complete statutory and practical repository covering payment-based deductions, profit-linked deductions, co-operative and IFSC provisions, royalty, deposit…
Sections 155-160 | Rules 73-76 | Forms 39-45 | Individual rebate, salary bunching relief, foreign retirement accounts, treaty relief and foreign tax credit.
Sections 161-177 | Connected Rules 77-126 | Forms 46-61 | Transfer pricing, safe harbour, APA, secondary adjustment, documentation, transactions in securities…
Sections 178-184 | Rules 127-132 | Forms 62-64 | Connected section 274 procedure | Main-purpose test, tainted elements, commercial substance, exclusions…
Sections 185-189 | Rules 48 and 133 | Connected penalties under sections 450-453 | Reasonable-cause protection under section 470 | Tax-audit disclosures and…
A law-first repository for special-rate income, capital gains, optional company and co-operative regimes, the default individual regime, MAT/AMT, non-resident…
Authorities, jurisdiction, taxpayer rights, search, requisition, survey, information gathering and disclosure controls. The repository integrates the statutory…
PAN, return-filing duties, tax return preparers, verification, self-assessment and tax on updated returns. The repository integrates the statutory index…
Assessment inquiry, valuation, faceless and best-judgment assessment, reassessment, rectification, demand and block assessment. The repository integrates the…
Representative liability, succession, firms, private-company directors, registered non-profit organisations and accreted income. The repository integrates the…
First appeals, Tribunal, High Court, Supreme Court, revision, DRC and Board for Advance Rulings. The repository integrates the statutory index, operative legal…
Sections 390-430, connected Rules 203-273, Forms 121-186, Finance Act 2026 amendments, transition mapping, practical controls, cases and professional Q&A.
Sections 431-438, connected Rules connected rules within 203-273, Forms refund and demand forms within 121-186, Finance Act 2026 amendments, transition…
Sections 439-472, connected Rules connected rules within 203-273, Forms penalty and compliance forms within 121-186, Finance Act 2026 amendments, transition…
Sections 473-498, connected Rules prosecution, compounding and Special Court procedures, Forms prescribed prosecution and compounding records, Finance Act 2026…
Sections 499-536, connected Rules service, reporting, valuation and miscellaneous rules within 203-273, Forms reporting, valuation and representation forms…
Complete professional navigation to all sixteen Schedules, connected Rules 274-333, forms, notifications, old-law bridges, applied examples and evidence…
Your Employee Provident Fund (EPF) balance can be withdrawn — but rules differ sharply depending on whether you're still employed, how many years you've…