Income Tax
Every Finin2min guide in this area, with the practical workflow, evidence pack and official source trail for each.
893 guides · page 6 of 8
Running a Beauty Parlour or Salon? How Your Income Is Taxed, and Can You Use Presumptive Taxation?Running a Coworking Space? How Rental and Membership Income Is TaxedRunning a Dairy or Poultry Farm? Why This Income Is Not 'Agricultural Income' for Tax PurposesRunning a Driving School? How This Business Income Is TaxedRunning a Drone Photography or Videography Business? How This Income Is TaxedRunning a Food Truck Business? How Income, GST and Expenses Are TaxedRunning a Home Bakery or Cloud Kitchen? Here Is How Your Income Is TaxedRunning a Laundry or Dry Cleaning Business? How This Income Is TaxedRunning a Paying Guest (PG) Accommodation or Hostel? How This Income Is TaxedRunning a Pet Breeding Business? How This Income Is TaxedRunning a Self-Drive Car Rental Business? How This Income Is TaxedRunning a Small Restaurant or Cafe? How Income Is Taxed and When Presumptive Taxation AppliesRunning a Solar Panel Installation Business? How This Income Is TaxedRunning a Used Car Dealership? How Buying and Reselling Vehicles Is TaxedRunning an Event Management or Wedding Planning Business? How Income Is TaxedSalary and Freelancing: Filing One ReturnSalary and Freelancing: Filing One ReturnSalary and Freelancing: Filing One ReturnSalary Optimisation: CTC vs In-Hand — Components That Save TaxSalary Reported Twice in AIS: How to Avoid Double TaxationSalary Structure Breakdown India: Read Every ComponentSalary Structuring & Flexible Benefit Plans: Maximizing Tax-Free ComponentsSalary TDS on Payslip: Why Monthly Tax ChangesSalary TDS Under Old Act vs New Act — Payroll TransitionSavings-Account Interest Deduction for Tax Year 2026-27Schedule FA Foreign-Asset ErrorsSchedule FA Foreign-Asset ErrorsSchedules I-XVISCSS: Interest Rate, Tax Treatment & TDS RulesSearch Assessment Under Old Act vs New ActSection 10 Exemptions Under the Old vs New Income-tax ActSection 10 Income Tax Exemptions: Complete List for FY 2025-26Section 119(2)(b) Delayed Refund or Loss Claim: Genuine Hardship and Documentary ChronologySection 12AB Renewal With Incidental Rental Income: Activity, Object and Application-of-Income FileSection 13 Violations vs Section 12A/12AB Registration: Registration-Stage and Assessment-Stage ControlsSection 139(9) Defective Return Notice: Causes & How to Fix ItSection 142(1) Notice: Inquiry Before Assessment - How to RespondSection 143(1) Intimation Notice: What It Means & How to RespondSection 143(2) After a Reassessment Return: Notice-Service and Assessment-Validity Control FileSection 144C Draft Assessment Order: DRP Eligibility and the ‘No Final Order First’ ControlSection 148 Notice: Income Escaping AssessmentSection 149 Reassessment Limitation: Three-Year and ₹50-Lakh Threshold Working for Old-Law ProceedingsSection 14A Without Exempt Income: Investment, Borrowing and Return-Disclosure ChecklistSection 153C Ten-Year Block: Assessment-Year Mapping and Limitation ControlSection 153C: Proving the Nexus Between Seized Material and the ‘Other Person’Section 153D Approval: Challenging Mechanical or Template Approval Without Ignoring the Full RecordSection 154 Rectification: Fixing Errors in Your Tax OrderSection 194P Return Exemption for Senior Citizens Aged 75+Section 194R: TDS on Benefits & Perquisites for Business and ProfessionalsSection 24(b) Home Loan Interest Deduction: Complete GuideSection 263 and the Wrong Disallowance Provision: Revision Based on Changing the Legal RouteSection 263 When the Same Issue Is Pending Before CIT(A): Merger and Jurisdiction ControlSection 263 Where the AO Already Examined Bad Debts, Buy-Back Tax or Another Disputed IssueSection 263: Adequate Enquiry vs Inadequate Enquiry — Reconstructing What the AO Actually ExaminedSection 270A Notice Must Specify the Exact Charge: Under-Reporting vs Misreporting DefenceSection 271AAC After Deletion of Section 69A Addition: Foundational-Quantum and Penalty LinkageSection 276C Prosecution After Quantum or Penalty Relief: The Prosecution File Must Track the Tax CaseSection 37 Actual-Payment Deductions: Tax, PF, Interest and LeaveSection 40(a)(ia) Rules: Old vs New Income-tax ActSection 40(a)(ia) When Interest Is Capitalised as WIP: TDS Default vs P&L DisallowanceSection 43B MSME Payment Disallowance Under New ActSection 44AD 6% vs 8%: Digital Receipt CalculationSection 44AD Advance Tax: Why 15 March MattersSection 44AD Eligibility Checklist: Who Can and Cannot OptSection 44AD for Small Traders: When Presumptive Tax Helps and HurtsSection 44AD Opt-Out: Five-Year Lockout and Audit RiskSection 44AD ₹3 Crore Limit: The 5% Cash TestSection 44ADA Eligibility and ₹75 Lakh Cash ConditionSection 44ADA vs Normal Books: Which Method Saves More Tax?Section 44AE Goods-Carriage Presumptive Income CalculatorSection 54 Capital Gains Exemption: How to Save Tax on Sale of a HouseSection 54 Property Reinvestment: Timelines, CGAS and ₹10 Crore CapSection 54 vs Section 54F: Which Capital Gains Exemption Applies to Your Property SaleSection 54EC Bonds: Save Capital Gains Tax via NHAI/REC/PFC BondsSection 54EC Bonds: ₹50 Lakh, Six Months and Five-Year Lock-InSection 54F Exemption: Net-Consideration Formula and House ConditionsSection 54F: Capital Gains Exemption on Sale of Any Asset by Buying a HouseSection 54GB: Capital Gains Exemption for Startup InvestmentSection 68 Unsecured Loan: Identity, Creditworthiness and Genuineness Evidence StackSection 69B Jewellery in a Family Locker: Ownership, Source and Family Evidence FileSection 80C in FY 2026-27: Now Section 123Section 80C Investments: Full List, Limits & Best OptionsSection 80C Limit for AY 2026-27: What CountsSection 80C, 80D, 80G New Numbers Under Income-tax Act 2025Section 80CCD(1B): Extra ₹50,000 NPS Deduction ExplainedSection 80D Calculator for AY 2026-27Section 80D: Health Insurance Premium DeductionSection 80DD & 80DDB: Disability & Medical Treatment DeductionsSection 80E Education Loan Interest DeductionSection 80EE & 80EEA: Extra Home Loan Interest DeductionSection 80EE: First-Time Home-Buyer DeductionSection 80EEA Affordable-Housing Interest DeductionSection 80G Donation Limit: 100%, 50% and 10% CapSection 80G Donations: How Much Tax Deduction Can You Actually Claim?Section 80G Rejection Despite Filed Documents: Submission Index, Portal Proof and Speaking-Order ChecklistSection 80GG vs HRA: Which Rent Benefit Applies?Section 80GG: Claim Rent Deduction Even If You Don't Get HRASection 80GGA: Deduction for Scientific Research & Rural Development DonationsSection 80GGC Political Donation Claim: Donor Due Diligence, Banking Trail and Penalty ExposureSection 80GGC: Tax Deduction for Donations to Political PartiesSection 80P(2)(d) on Bank Interest: Co-operative Society Counterparty and Income-Character ChecklistSection 80QQB & 80RRB: Royalty Income Deduction for Authors & PatenteesSection 80TTA vs 80TTB: Savings & Deposit Interest Deduction ExplainedSection 80U Deduction: Tax Benefits for Persons with DisabilitySection 87A Tax Rebate Explained: How to Pay Zero TaxSection 89A Relief: How Income From Your Foreign Retirement Account (401k, IRA) Is Taxed When You Return to IndiaSections 271D and 271E: Cash Loan/Deposit Penalties, Reasonable Cause and Transaction ClassificationSelf-Assessment Tax and Challan Correction: PAN Login Control FileSelf-Assessment Tax Before ITR Filing: Step-by-Step Evidence ChecklistSelf-Assessment Tax Before ITR: Tax, Interest and Challan MatchingSelf-Assessment Tax Paid but Not Showing in ITR: How to Fix Challan MismatchSelf-Occupied vs Let-Out vs Deemed Let-Out House PropertySelling a Domain Name, Website or Online Business: How Is the Profit Taxed?Selling a House: Capital Gains Evidence File Before You SignSelling a Painting, Antique or Art Collection? How the Capital Gain Is TaxedSelling a Patent or Copyright as an Individual: How Is the Income Taxed?Selling a Timeshare or Vacation Ownership Membership? How the Gain Is TaxedSelling an Online Course, E-book or Digital Template? How This Income Is TaxedSelling Carbon Credits: How Is the Income Taxed for Indian Businesses?Selling Inherited Jewellery: How Capital Gains Tax and Indexation Work