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Finance Insights — Page 45 of 67

Articles 1761–1800 of 2673, covering Income Tax and more.

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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…

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 -…