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Income Tax

506 articles on Income Tax, authored by the Finin2min editorial team. Page 6 of 13.

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Income Tax
Tax on Inherited Property: Capital Gains When You Sell It

India does not have an inheritance tax — receiving a property from a parent or relative through inheritance or a will does not, by itself, attract any income…

Income Tax
TDS on Cash Withdrawal (Section 194N): What You Need to Know

If you've ever withdrawn a large sum of cash from your bank and noticed a deduction you didn't expect, you've encountered Section 194N — a provision designed…

Income Tax
TDS on Commission & Brokerage (Section 194H): Complete Guide

Insurance agents, real estate brokers, distributors, and freelancers who earn commission-based income often see TDS deducted from their payouts under Section…

FEMA & International Tax
RNOR Status for Returning NRIs: Tax Benefits Explained

Moving back to India after years abroad raises an immediate question: will your foreign bank balances, overseas investments, and foreign pension suddenly…

FEMA & International Tax
DTAA Explained: How to Avoid Being Taxed Twice

If you earn income in one country while being a tax resident of another — a common situation for NRIs, remote workers for foreign companies, and anyone with…

Income Tax
RSU & Foreign Shares Taxation: Vesting, Sale & Schedule FA

Employees of multinational companies — especially in tech — often receive RSUs (Restricted Stock Units) in the parent company's foreign-listed shares (Google…

Income Tax
TDS on Fixed Deposit Interest: Section 194A Limits & Rates

Every time your bank pays interest on a fixed deposit above a certain limit, it deducts TDS before crediting the amount to your account. Here is how Section…

Income Tax
Tax on Life Insurance Maturity: Section 10(10D) Rules

Most people assume life insurance payouts are always tax-free. That used to be largely true - but a series of amendments since 2012 mean many policies…

Income Tax
Tax on Lottery & Game Show Winnings: Section 194B Rules

Won a lottery, a game show prize, or a lucky draw gift? Before you celebrate, know that the taxman gets a flat slice first - and it's far steeper than your…

Income Tax
Section 80U Deduction: Tax Benefits for Persons with Disability

If you are a taxpayer living with a disability, Section 80U offers a flat deduction from your taxable income - regardless of what you actually spend. Here's…

Income Tax
Form 15G & 15H: How to Avoid TDS on Interest Income

If your total income is below the taxable limit but your bank keeps deducting TDS on FD interest, you're leaving your own money with the government…

Income Tax
Section 80GGC: Tax Deduction for Donations to Political Parties

Donating to a registered political party can get you a 100% tax deduction with no upper limit - which is exactly why this section has become a magnet for…

Income Tax
How to e-Verify Your ITR: Methods, Deadline & Consequences

Filing your ITR is only half the job. An unverified return is treated as if it was never filed at all - and every year, lakhs of taxpayers miss this final…

Income Tax
Section 142(1) Notice: Inquiry Before Assessment - How to Respond

A Section 142(1) notice can arrive for two very different reasons - either you haven't filed your return at all, or the department simply wants more…

Income Tax
NPS Withdrawal Taxation: Lump Sum, Annuity & Premature Exit

NPS is one of the most tax-efficient retirement products in India during the accumulation phase - but what happens when you actually withdraw the money? The…

Income Tax
Pension Income Tax: Commuted vs Uncommuted Pension

Pension is taxable income - but how much tax you pay depends heavily on whether you take it as a one-time lump sum (commuted) or monthly payments (uncommuted)…

Income Tax
Section 80EE & 80EEA: Extra Home Loan Interest Deduction

If you took your first home loan within the right window and your property/loan values fall under specific limits, you could claim an extra deduction on…

Income Tax
Interest Under Sections 234A, 234B & 234C Explained

Three different sections, three different triggers, all charging the same 1% per month interest - but for entirely different reasons. Understanding which one…

Income Tax
TDS on Salary with Multiple Employers: Form 12B Guide

Changed jobs mid-year? Each of your employers calculated TDS as if their salary was your only income for the full year - applying the basic exemption and slab…

Income Tax
Tax on Arrears of Rent & Unrealized Rent: Section 25A

Got a lump sum from a tenant years after they should have paid rent - or recovered rent you'd written off as a loss? Section 25A has special rules for exactly…

Income Tax
Sukanya Samriddhi Yojana & PPF: India's True 'EEE' Investments

In a tax system where almost every investment is taxed at least once - on contribution, on growth, or on withdrawal - PPF and Sukanya Samriddhi Yojana stand…

Income Tax
Form 10-IEA: How to Opt Out of the New Tax Regime

Since FY 2023-24, the new tax regime is the default - meaning if you do nothing, you're automatically taxed under it. If you want the old regime instead and…

Income Tax
Section 80GGA: Deduction for Scientific Research & Rural Development Donations

If you don't have business income, Section 80G isn't your only option for donation-related deductions. Section 80GGA offers a 100% deduction for contributions…

Income Tax
TDS on Horse Race Winnings: Section 194BB Explained

Horse racing is one of the few forms of betting that's fully legal in India - and the tax department has a dedicated section just for it. If you've won money…

Income Tax
Tax on Subletting Income: How Sub-Tenants' Rent Is Taxed

Renting out a room (or the whole flat) you yourself are renting from a landlord can be a useful side income - but the tax treatment is fundamentally different…

Income Tax
Section 54GB: Capital Gains Exemption for Startup Investment

Most people know Section 54/54F lets you save capital gains tax by buying another house. Fewer know there's a section that lets you save the same tax by…

Income Tax
Marginal Relief Under the New Tax Regime: Income Just Above ₹12 Lakh

Under the new tax regime, total income up to ₹12 lakh is effectively tax-free thanks to the Section 87A rebate. But what happens if your income is ₹12,10,000 -…

Income Tax
Cost Inflation Index (CII) & Indexation Explained

If you bought a house in 2010 for ₹40 lakh and sold it in 2026 for ₹1.2 crore, your gain isn't really ₹80 lakh in 'real' terms - a chunk of that is just…

Income Tax
Tax on Multiple House Properties: Deemed Let-Out Rules

Bought a second home for investment or for your parents to live in, and it's sitting vacant? The Income Tax Act doesn't care that it's empty - if you own more…

Income Tax
SCSS: Interest Rate, Tax Treatment & TDS Rules

The Senior Citizens Savings Scheme (SCSS) is a government-backed deposit scheme designed to give retirees a safe, high-interest, quarterly income stream. It's…

Income Tax
Partnership Firm Taxation: Tax Rates & Partner Remuneration Limits

Unlike individuals, a partnership firm (or LLP) doesn't get the benefit of tax slabs or basic exemption limits - profits are taxed at a flat 30% from the very…

Income Tax
Cash Transaction Limits: Sections 269SS, 269T & 269ST

Lending or borrowing money from a friend or relative in cash? Repaying a loan in cash because the lender prefers it? These everyday situations can attract a…

Income Tax
Section 154 Rectification: Fixing Errors in Your Tax Order

You filed your ITR correctly, but the intimation under Section 143(1) shows a tax demand because TDS credit wasn't matched, or a deduction you claimed was…

Income Tax
TDS on Purchase of Goods: Section 194Q for Buyers

If your business buys goods worth crores from suppliers, you might assume TDS is something only your customers worry about when they pay you. But Section 194Q…

Income Tax
TCS on Sale of Goods: Section 206C(1H) for Sellers

If you run a business with turnover above ₹10 crore and one of your customers pays you more than ₹50 lakh in a financial year, Section 206C(1H) requires YOU as…

Income Tax
Income Tax for Co-operative Societies: Section 80P Deduction

Co-operative societies - whether a housing society, a credit society, or an agricultural marketing society - occupy a unique space in the Income Tax Act…

Income Tax
Sovereign Gold Bond (SGB) Taxation: Interest, Redemption & Capital Gains

Sovereign Gold Bonds (SGBs) are often pitched as a tax-efficient way to invest in gold - and that's true, but only under specific conditions. The 2.5% annual…

Income Tax
5-Year Tax-Saving Fixed Deposit: Section 80C Benefit & Interest Taxation

Walk into any bank in January and you'll be offered a '5-year tax saver FD' to help you use up your Section 80C limit. It's simple, safe, and bank-guaranteed -…

Income Tax
Meal Vouchers & Food Coupons: Perquisite Tax Exemption Rules

Many employers offer food coupons or meal cards (Sodexo, Pluxee, and similar brands) as part of the salary structure, marketed as a 'tax-free' benefit. The…

Income Tax
Form 12BB: Declaring Investments to Your Employer for Salary TDS

Every January or February, HR sends out a reminder to submit 'investment proofs' - and the form behind this exercise is Form 12BB. Get it right, and your…