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Income Tax

506 articles on Income Tax, authored by the Finin2min editorial team. Page 4 of 13.

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Income Tax
Self-Assessment Tax and Challan Correction: PAN Login Control File

Wrong challan details can create tax-credit mismatch even when tax was paid. Finance/taxpayers should save challan evidence and use correction workflow where…

Income Tax
TCS on LRS and Foreign Travel: Family Payment Tracker and ITR Credit

TCS on foreign remittance or overseas travel can become a refund or credit issue if not tracked taxpayer-wise. Families should maintain a PAN-wise remittance…

Income Tax
TDS on Foreign Vendor Payments: Section, Treaty and Gross-Up Working File

Foreign vendor payments need a combined commercial, tax and documentation review. A clean file explains why tax was deducted, not deducted, deducted at treaty…

Income Tax
New vs Old Tax Regime — Break-Even Analysis FY 2026-27

From Tax Year 2026-27, India's income tax framework operates under the Income Tax Act, 2025. The new regime is now the statutory default. This analysis…

Income Tax
Salary Optimisation: CTC vs In-Hand — Components That Save Tax

A salaried employee at ₹15 lakh CTC can legally increase their take-home by ₹50,000–₹1.2 lakh per year through structured salary components — without changing…

Income Tax
HRA Exemption: Rules, Formula & Maximum Limit FY 2025-26

House Rent Allowance is one of the most widely misunderstood salary components in Indian income tax. The exemption is not a fixed percentage of HRA received —…

Income Tax
Section 80C Investments: Full List, Limits & Best Options

Section 80C is India's most widely used tax-saving provision — but it is also one of the most misunderstood. The ₹1.5 lakh cap is a combined limit across…

Income Tax
Capital Gains Tax in India: STCG, LTCG & Indexation Rules

The Finance (No. 2) Act, 2024, effective July 23, 2024, is the most significant capital gains reform in a decade. It raised STCG on equity to 20%, unified LTCG…

Income Tax
ITR-1 vs ITR-2 vs ITR-3 vs ITR-4: Which Form Should You File?

Filing the wrong ITR form is one of the most common reasons returns get marked "defective" by the Income Tax Department. The form you need depends entirely on…

Income Tax
TDS on Salary & Form 16 Explained Line by Line

Every salaried employee gets a Form 16 in June, but few read past the final tax figure. Understanding how your monthly TDS is calculated — and what each…

Income Tax
Advance Tax for Salaried Employees with Other Income

"Advance tax" sounds like something only businesses pay — but the moment a salaried employee earns rental income, sells shares for a gain, or freelances on the…

Income Tax
Form 26AS vs AIS vs TIS: Reconciling Your Tax Documents

Three documents on the income tax portal show "your" financial data — and they don't always agree with each other or with your own records. Knowing what each…

Income Tax
Tax on Freelance & Gig Income in India

Freelancers, consultants, content creators, and gig-economy workers face a different tax setup than salaried employees: no employer TDS, presumptive taxation…

Income Tax
Income Tax Refund Status & Delays

Filed your ITR and now waiting for the refund? Here's how the refund process actually works, where to check your status, and the most common reasons refunds…

Income Tax
Clubbing of Income: Family Tax Rules

Transferring assets or income to a spouse, minor child or other family member to reduce your tax bill is one of the oldest tax-planning instincts — and one of…

Income Tax
Tax Implications of Switching Jobs Mid-Year

Changed jobs during the financial year? Both employers deducting TDS doesn't automatically mean your tax is fully settled. Here's why a job switch often…

Income Tax
Belated, Revised & Updated ITR (ITR-U)

Missed the ITR deadline, found an error after filing, or just discovered unreported income from a few years ago? There's a specific filing route for each…

Income Tax
Standard Deduction & Salaried Benefits

Beyond HRA and 80C, salaried employees get a handful of "automatic" benefits that don't require any investment or documentation — the most important being the…

Income Tax
Income Tax Slabs for FY 2025-26: New vs Old Regime

Budget 2025 significantly revised the new tax regime slabs effective FY 2025-26 (AY 2026-27), raising the effective tax-free income to ₹12 lakh for most…

Income Tax
How to File ITR Online: Step-by-Step Guide

Filing your Income Tax Return online has become largely automated, with pre-filled data from your employer, bank and broker. But skipping the verification…

Income Tax
Section 80D: Health Insurance Premium Deduction

Health insurance premiums are one of the few deductions that double as genuinely useful financial protection rather than just a tax-saving instrument. Section…

Income Tax
EPF Withdrawal Tax Rules: When Is PF Withdrawal Taxable?

Your EPF balance can feel like a tax-free pool of savings — and often it is. But withdraw before completing five years of continuous service, and a chunk of it…

Income Tax
TDS on Sale of Property: Section 194-IA Explained

If you're buying or selling immovable property worth ₹50 lakh or more, a 1% TDS deduction under Section 194-IA is mandatory — and it's the buyer's…

Income Tax
Income Tax for Senior Citizens in India

Senior and super senior citizens get several tax concessions under the old regime — from higher basic exemption limits to relaxed advance tax requirements…

Income Tax
Income from House Property: How Rental Income Is Taxed

If you own a house that you rent out — or even one that sits vacant — the Income Tax Act has specific rules for how that property is taxed under the head…

Income Tax
Set-Off & Carry Forward of Losses: A Complete Guide

Not every year produces a profit — and the Income Tax Act recognises this by allowing losses to be set off against gains, either in the same year or in future…

Income Tax
Tax Audit Under Section 44AB: Applicability & Due Dates

A tax audit is not the same as a regular financial statement audit — it is a specific requirement under Section 44AB of the Income Tax Act that applies once a…

Income Tax
Gratuity and Leave Encashment: Tax Exemption Rules

Gratuity and leave encashment are two of the most common lump-sum payments employees receive on leaving a job — whether through retirement, resignation, or…

Income Tax
Cryptocurrency & VDA Taxation in India: 30% Tax, 1% TDS & ITR Reporting

India taxes gains from cryptocurrency and other Virtual Digital Assets (VDAs) at a flat 30% rate, with a 1% TDS deducted on most transactions and no relief for…

Income Tax
TDS on Rent (Section 194-IB): Guide for Tenants and Landlords

If you are an individual or HUF paying rent above a certain threshold and not otherwise required to get your accounts audited, Section 194-IB requires you to…

Income Tax
Presumptive Taxation: Section 44AD, 44ADA, 44AE Explained

India's presumptive taxation scheme allows eligible small businesses and professionals to pay income tax on a deemed percentage of their turnover — without…

Income Tax
Income Tax Notices in India: Types & How to Respond

Receiving an income tax notice can be alarming — but most are routine and easily resolved. The key is knowing which section the notice is under, what it's…

Income Tax
Gift Tax in India: What's Taxable, What's Exempt & How to Report

In India, gifts are not subject to a standalone 'gift tax' (that was abolished in 1998) — instead, gifts received above certain thresholds are taxed as 'income…

Income Tax
TDS on Rent: Section 194I Rules for Tenants & Landlords

If you pay rent above ₹2.4 lakh per year to a landlord, you may be legally required to deduct TDS before making the payment. Most tenants — both individuals…

Income Tax
Income-tax Act, 2025: What Changes From 1 April 2026 (Complete Overview)

The Income-tax Act, 2025 (Act No. 30 of 2025) comes into force from 1 April 2026, replacing the Income-tax Act, 1961 that governed Indian taxation for over six…

Income Tax
TDS Sections 192-194T Consolidated: New Section 392 & 393 Mapping Guide

If you've spent years citing Section 194C, 194J, or 194I on invoices and TDS certificates, brace for a change. From 1 April 2026, every TDS provision in the…

Income Tax
'Tax Year' Replaces Previous Year & Assessment Year: What It Means

For decades, Indian taxpayers had to mentally juggle two overlapping 12-month periods: the 'Previous Year' in which income was earned, and the 'Assessment…

Income Tax
New ITR Forms for AY 2026-27: Key Changes Explained

The CBDT notified the Income Tax Return forms for Assessment Year 2026-27 (covering income earned in FY 2025-26) on 30 March 2026, followed by a corrigendum on…

Income Tax
Section 80C, 80D, 80G New Numbers Under Income-tax Act 2025

Section 80C is arguably the most cited section in Indian personal finance — the go-to reference for PPF, ELSS, life insurance, and tax-saving FDs. From 1 April…

Income Tax
Capital Gains Tax Under the Income-tax Act 2025: What Changed, What Didn't

Capital gains taxation has seen frequent rate and threshold changes in recent Finance Acts — so when the Income-tax Act, 2025 reorganised the entire capital…