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Income Tax

506 articles on Income Tax, authored by the Finin2min editorial team. Page 2 of 13.

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Income Tax
TDS on Contractor Payments for Startups: Tax Year 2026-27 Checklist

Startups often onboard developers, designers, agencies, warehouse vendors, marketing vendors and operations contractors before the finance process is mature…

Income Tax
TDS on Professional Fees: Thresholds, Rates and Vendor Setup

Professional-fee TDS is where many finance teams mix up lawyers, consultants, SaaS implementation partners, engineers, designers, directors and…

Income Tax
TDS on Purchase of Goods: Finance Team Controls

Purchase-goods TDS is easy to miss because invoices are processed by procurement and accounts payable, while tax review may happen only at month-end. The right…

Income Tax
Capital Gains Exemption Planning Before Buying New House

Capital-gains exemption planning should happen before buying the new house — not after signing the agreement. The exemption depends on what asset was sold, who…

Income Tax
Capital Gains Tax on Inherited Property Sale

Inherited property is not usually taxed when inherited, but capital gains can arise when it is sold. The hard part is not the sale deed; it is proving cost…

Income Tax
Capital Gains Tax on Jointly Owned Property

Joint ownership does not make capital gains disappear; it only creates an owner-wise computation problem. Each co-owner needs a defensible trail for ownership…

Income Tax
Revised Return vs Rectification: Which Route to Use

Many taxpayers use the wrong correction route. A revised return changes the return you filed within the permitted time. Rectification is generally for…

Income Tax
Set-Off of House Property Loss Under New Regime Choices

House-property loss is one of the most misunderstood old-vs-new regime variables. A taxpayer may focus only on slabs and deductions, but the ability to set off…

Income Tax
Tax on Side Income for Salaried Employees

A salary job does not make side income invisible. Consulting receipts, tutoring income, rent, interest, commissions, creator income and small business receipts…

Income Tax
Tax Refund Held Due to Bank Validation or Demand

A refund can be perfectly computed but still not reach the taxpayer if the bank account is not validated/nominee-ready, the account details fail, a demand…

Income Tax
Tax Treatment of Family Loans and Interest-Free Advances

A family transfer can be a genuine loan, a gift, an advance or disguised income. The tax treatment depends less on what the family calls it and more on…

Income Tax
Tax Treatment of Gift From Relatives and Non-Relatives

Gift taxation in India is less about emotions and more about documentation. Gifts from specified relatives and certain specified occasions may be outside tax…

Income Tax
Updated Return ITR-U: When It Is Useful and When It Is Risky

An updated return can be useful when income was missed and additional tax must be paid. But it is not a casual “edit old ITR” button — it should be used only…

Income Tax
Business Expense Evidence for Freelancers

Freelancers usually lose deductions not because the expense is impossible, but because the file is weak. A defensible expense must have a business purpose…

Income Tax
Depreciation Claim for Laptops, Cameras and Office Equipment

A laptop or camera bought for business is not always an immediate full expense. Income-tax depreciation rules may require the asset to be capitalised and…

Income Tax
Home Office Expense Claim: What Is Defensible

Home office expense claims are defensible only when they are reasonable, business-linked and documented. The weak claim is “I work from home, so claim…

Income Tax
Presumptive Taxation vs Regular Books for Professionals

For consultants, doctors, architects, designers, tech professionals and advisors, presumptive taxation can reduce compliance but may overstate taxable profit…

Income Tax
Tax Audit Applicability for F&O Traders Under New Law

F&O traders often focus on profit or loss and ignore audit triggers. A trading loss, high turnover or inconsistent reporting can create audit, books and…

Income Tax
Tax on Creator Income from YouTube, Instagram and Sponsorships

Creator income is not a single tax category. A YouTube payout, Instagram brand deal, affiliate commission, course sale and sponsorship advance can each create…

Income Tax
Tax on Crypto and VDA Losses: What Cannot Be Set Off

Crypto and VDA taxation is intentionally ring-fenced. The most expensive mistake is assuming that a loss on one VDA trade can be adjusted against salary…

Income Tax
Tax on ESOP Exercise vs Sale: Cash-Flow Planning

ESOP tax planning fails when employees look only at the exit price. In India, ESOPs can create a salary/perquisite tax event at exercise/allotment and a…

Income Tax
Tax on Online Gaming, Fantasy Sports and Prize Winnings

Online gaming winnings are not treated like normal salary or business income for basic tax planning. The Income Tax Department guidance says TDS under Section…

Income Tax
Tax on RSUs from Foreign Employers

Foreign RSUs create two separate tax moments in India: salary/perquisite taxation when shares are allotted/vested depending on plan mechanics, and capital…

Income Tax
Advance Tax for Freelancers and Consultants: Quarterly Payment Calendar

Freelancers and consultants often discover advance tax only when interest appears at filing time. The safer workflow is to estimate taxable income quarterly…

Income Tax
Books of Account for Small Businesses: What to Keep for Tax Readiness

A tax-ready business is not one with perfect software; it is one that can explain receipts, expenses, assets, taxes and bank movements. The law has books and…

Income Tax
Capital vs Revenue Expense: Small Business Tax Examples

A common tax mistake is treating every payment as an immediate expense. Some costs create enduring assets and may need depreciation; others are day-to-day…

Income Tax
Cash Transaction Limits for Businesses: Tax Red Flags to Avoid

Cash is not illegal, but unexplained or poorly documented cash is dangerous. Businesses should treat large cash receipts, cash payments, deposits and…

Income Tax
Contractor vs Professional Fee: TDS Classification Decision Tree

The wrong TDS section can create short-deduction, return correction and vendor-credit issues. The decision is not based only on invoice wording; it should…

Income Tax
Form 3CD Red Flags: What Finance Teams Should Review Before Tax Audit

Form 3CD is not a form your auditor magically fills at the end. It reflects year-long controls on TDS, GST, depreciation, loans, payments, related parties and…

Income Tax
Section 44AD for Small Traders: When Presumptive Tax Helps and Hurts

Section 44AD can simplify tax for eligible small businesses, but it is not a universal shortcut. It can help low-compliance businesses, but hurt businesses…

Income Tax
Self-Assessment Tax Before ITR Filing: Step-by-Step Evidence Checklist

Self-assessment tax is the final bridge between your computed tax liability and the return you file. If the challan is missing, wrongly mapped or not reflected…

Income Tax
Set-Off and Carry-Forward of Business Losses: Founder Checklist

Losses can be valuable only if they are computed, reported and preserved correctly. For founders, the risk is not just losing money — it is losing the tax…

Income Tax
TDS Vendor Master Controls: PAN, Section, Rate and Threshold Checks

Most TDS defaults start before invoice booking — at vendor onboarding. If PAN, service category, contract type, threshold and section mapping are wrong, every…

Income Tax
Challan Correction Request: Wrong Assessment Year, Minor Head or Amount

A wrong challan can block tax credit and create demand even where cash has been paid. The fix depends on the challan type, year and field needing correction.

Income Tax
Form 26AS vs AIS vs TIS: What to Reconcile Before Filing

Form 26AS, AIS and TIS are not duplicates. They are different lenses on tax credits and reported transactions. A good ITR file reconciles all three before…

Income Tax
Income Tax e-Proceedings Notice: Document Pack and Response Workflow

A notice response should never start with panic or a generic PDF. First authenticate the notice, identify the exact issue, map it to evidence, and respond…

Income Tax
Interest Under Sections 234A, 234B and 234C: How to Avoid Filing-Time Shock

Interest under Sections 234A, 234B and 234C is not a penalty you negotiate after filing. It is a mechanical cost that appears when return filing, advance tax…

Income Tax
Outstanding Demand on e-Filing Portal: Pay, Disagree or Rectify?

An outstanding demand should not be ignored, but it should also not always be paid blindly. The correct route depends on whether the demand is correct, a…

Income Tax
PAN, Aadhaar and Higher TDS: Vendor and Landlord Controls

PAN and Aadhaar status can change the TDS rate and reporting quality. For businesses and individuals deducting TDS on rent, contractors or professionals…

Income Tax
Tax Credit Mismatch: TDS, TCS and Advance Tax Not Matching in ITR

A tax-credit mismatch can convert a correct return into a demand or delayed refund. The issue may be your ITR entry, a deductor's TDS return, a challan error…