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Income Tax

506 articles on Income Tax, authored by the Finin2min editorial team. Page 7 of 13.

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Income Tax
Tax on Rental Income from Commercial Property: Shops, Offices & Warehouses

Renting out a shop, office space, or warehouse comes with a layer of complexity residential landlords don't face: GST registration thresholds, a choice between…

Income Tax
TDS on Insurance Commission: Section 194D Explained

If you earn commission as an insurance agent - whether for life insurance, health insurance, or general insurance policies - that income is subject to TDS…

Income Tax
Section 80QQB & 80RRB: Royalty Income Deduction for Authors & Patentees

If you're an author who earns royalties from a published book, or an inventor who earns royalty from a registered patent, two lesser-known deductions -…

FEMA & International Tax
NRE vs NRO Account Interest Taxation: What NRIs Need to Know

For Non-Resident Indians, the choice of bank account isn't just about convenience - it has a direct and significant tax impact. Interest earned on an NRE…

Income Tax
Tax on Compensation for Compulsory Acquisition of Land

Government infrastructure projects - highways, metro corridors, industrial corridors - often require compulsory acquisition of privately-owned land. The…

Income Tax
Income from Other Sources: The Complete Guide to India's Residual Income Head

The Income Tax Act recognizes five heads of income - and 'Income from Other Sources' is the catch-all fifth head, covering everything that doesn't fit neatly…

Income Tax
TDS on E-commerce Sellers: Section 194-O Explained

If you sell products or services through an e-commerce platform - Amazon, Flipkart, Meesho, Myntra, or similar - Section 194-O requires the platform itself to…

Income Tax
Tax on Employer's Excess Contribution to PF, NPS & Superannuation: The Rs 7.5 Lakh Rule

Most employees think of their employer's contribution to PF, NPS, and superannuation as automatically tax-free - and for most people, it is. But for high…

Income Tax
Angel Tax - Section 56(2)(viib): How Startup Share Premium Was Taxed

If you've followed startup news in India over the past decade, you've likely heard the term 'angel tax' - a provision that taxed a startup's share premium as…

Income Tax
Income Tax for YouTubers, Influencers & Content Creators in India

Whether you're a full-time YouTuber, an Instagram influencer doing brand collaborations on the side, or a blogger earning through affiliate links, your income…

FEMA & International Tax
TDS on Sale of Property by NRI: Section 195 & Lower TDS Certificate (Form 13)

When a resident Indian buys property from another resident, TDS is a simple 1% under Section 194-IA. But when the seller is an NRI, the rules change…

Income Tax
TDS on Dividend Income: Section 194 Explained

Since dividends became taxable in the hands of shareholders in 2020, companies and mutual funds have been required to deduct TDS before crediting your dividend…

Income Tax
Section 194R: TDS on Benefits & Perquisites for Business and Professionals

When a pharmaceutical company gives free product samples to doctors, or a brand sponsors an influencer's holiday in exchange for promotional posts, the value…

Income Tax
Is Stipend Taxable? Tax Rules for Interns, Articled Clerks & Trainees

Every year, lakhs of students - CA and CS articled clerks, medical residents, MBA summer interns, and management trainees - receive stipends and wonder whether…

Income Tax
Voluntary Provident Fund (VPF): Tax Rules, Interest & the Rs 2.5 Lakh Limit

If your salary slip shows a higher PF deduction than the standard 12%, you may already be contributing to VPF without realizing the tax implications -…

Income Tax
Tax on Crypto Mining & Staking Rewards in India

Buying and selling crypto isn't the only way to acquire it - mining and staking generate new tokens directly, and India's Virtual Digital Asset tax framework…

Income Tax
Family Pension Taxation: Section 57(iia) Standard Deduction Explained

When a government or private sector employee passes away, their spouse or dependent often continues to receive a monthly 'family pension' from the employer or…

Income Tax
Interest-Free or Concessional Loans from Employer: Perquisite Taxation Rules

Some employers offer staff loans for home purchase, education, or emergencies at little or no interest - a valuable benefit, but one that the Income Tax Act…

Income Tax
Is Alimony Taxable in India? Maintenance Payments Explained

Divorce settlements in India often involve either a one-time lump sum or ongoing monthly maintenance payments - and unlike many other types of income, there's…

Income Tax
VRS Compensation Tax: Section 10(10C) Exemption Guide

When PSUs, banks, and large companies offer Voluntary Retirement Scheme (VRS) packages to reduce headcount, the compensation can run into tens of lakhs - but…

Income Tax
Can You Claim Both HRA and Home Loan Interest Deduction?

It sounds almost too good to be true: claiming a tax deduction for the rent you pay AND for the home loan on a house you own. But it's perfectly legal in a…

Income Tax
Salary Structuring & Flexible Benefit Plans: Maximizing Tax-Free Components

Two employees with the same CTC can end up with very different take-home pay - not because of their tax slab, but because of how their salary is structured. A…

Income Tax
Children's Education & Hostel Allowance: Tax Exemption Rules

Buried in many salary structures is a small line item - 'Children's Education Allowance' or 'Hostel Expenditure Allowance' - worth just a few hundred rupees a…

Income Tax
Pre-Construction Interest on Home Loan: Section 24(b) 1/5th Deduction Rule

If you've taken a home loan for an under-construction property, you've likely been paying EMIs (or at least interest) for months or years before you can claim…

Income Tax
Tax for Indian Residents Working Remotely for Foreign Employers or Clients

Remote work has made it possible for Indian residents to draw a salary from a US company or invoice clients in Europe, while never leaving home. But 'the…

Income Tax
Advance Rent Received: Tax Treatment & Timing Explained

A tenant offers to pay a year's rent - or even several years' worth - in one lump sum upfront. Before you accept, it's worth understanding exactly when and how…

Income Tax
Reverse Mortgage Scheme: Income Tax Treatment Explained

Many senior citizens are house-rich but cash-poor - sitting on a valuable home but with limited monthly income. A reverse mortgage offers a way to convert home…

Income Tax
Surrendering a Life Insurance Policy or ULIP Before Maturity: Tax Implications

Section 10(10D) makes life insurance maturity proceeds tax-free for most policies - but that exemption comes with conditions tied to holding the policy to…

Income Tax
Is Sale of Agricultural Land Taxable? Rural vs Urban Classification Explained

There's a persistent belief that agricultural land sales are always tax-free in India. That's only half true - and the half that matters is a technical…

Income Tax
Capital Gains Tax on Sale of Vacant Land or Plot: Complete Guide

A vacant residential plot is one of the simplest assets to own - but one of the more confusing to sell from a tax standpoint, because the exemption rules that…

Income Tax
Joint Development Agreement (JDA): Capital Gains Tax Under Section 45(5A)

A landowner signs a Joint Development Agreement (JDA), handing over land to a builder in exchange for a share of the constructed flats plus possibly some cash…

FEMA & International Tax
TDS on Rent Paid to an NRI Landlord: Section 195 Explained

If your landlord lives abroad, paying rent isn't as simple as transferring money every month. The moment your landlord's residential status changes to NRI, the…

Income Tax
EPS (Employees' Pension Scheme) Withdrawal: Tax Rules Explained

Most salaried employees know about their EPF balance - the number that shows up in their UAN passbook. Far fewer know that a separate chunk of their employer's…

Income Tax
Filing Income Tax Return for a Deceased Person: Legal Heir's Guide

Tax obligations don't end with death - they transfer. If a family member passes away during a financial year, their income up to the date of death is still…

Income Tax
Income Tax for Doctors & Medical Professionals: Section 44ADA Presumptive Taxation

A doctor's income rarely comes from one source - hospital consulting fees, private clinic revenue, home visits, telemedicine, maybe a small diagnostic lab on…

Income Tax
Are Credit Card Rewards & Cashback Taxable in India?

You spend Rs 1 lakh on your credit card and get Rs 2,000 cashback. Free money, right? Mostly yes - for ordinary personal spending, this isn't taxed. But the…

Income Tax
TDS on Prizes Won in Kind (Car, Gold, Property): Section 194B Grossing-Up Rules

Winning a car, an apartment or a kilo of gold in a contest sounds like pure profit, but the taxman wants his share before you can drive off. Here is how TDS on…

Income Tax
ESOP Tax Deferral for Eligible Startup Employees: Section 192(1C) Explained

Employees of recognised startups who exercise ESOPs often face a tax bill on paper profits they cannot actually access, since the shares are not yet liquid…

Income Tax
Dividend Stripping & Bonus Stripping: Tax Rules Under Section 94(7) and 94(8)

Buying a stock or mutual fund unit just before a dividend or bonus issue, then selling soon after at a lower price, used to be a popular way to manufacture an…

Income Tax
Sweat Equity Shares: How They Are Taxed in India

Sweat equity shares reward employees and directors for their know-how, intellectual property or value addition to a company, rather than for cash invested. The…