Income Tax

Understanding Section 32 of the Income Tax Act: Depreciation on Assets

Understanding Section 32 of the Income Tax Act: Depreciation on Assets

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Section 32 of the Income Tax Act is a crucial provision that deals with the deduction of depreciation on assets used for business or...
Understanding Section 90, 90A, and 91 of the Income Tax Act

Understanding Section 90, 90A, and 91 of the Income Tax Act

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The Income Tax Act is the primary legislation governing the taxation of income in India. Within the Act, there are various provisions that provide...
Understanding Section 141 of the Income Tax Act: Everything You Need to Know

Understanding Section 141 of the Income Tax Act: Everything You Need to Know

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As a taxpayer, it's crucial to understand the various provisions of the Income Tax Act to ensure that you remain compliant with the law...
Understanding Section 206AB and 206CCA of the Income Tax Act

Understanding Section 206AB and 206CCA of the Income Tax Act

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In the Union Budget 2021, the Indian government introduced Section 206AB and 206CCA of the Income Tax Act, which came into effect on July...
Understanding Section 133(6) of Income Tax Act 1961

Understanding Section 133(6) of Income Tax Act 1961

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Section 133(6) of the Income Tax Act 1961 is an important provision that empowers the tax authorities to gather information from any person who...
Understanding Section 40B of the Income Tax Act AY 2017-18

Understanding Section 40B of the Income Tax Act AY 2017-18

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Section 40B of the Income Tax Act AY 2017-18 is an important provision that deals with the calculation of interest on partner's capital in...
Section 80IAC of Income Tax Act: An Overview

Section 80IAC of Income Tax Act: An Overview

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India is a growing economy and the government is taking various measures to boost investment and create employment opportunities. In this regard, the government...
Understanding Section 10(10D) of Income Tax Act on Gratuity

Understanding Section 10(10D) of Income Tax Act on Gratuity

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Gratuity is an important retirement benefit provided by employers to their employees as a token of appreciation for their long-term service to the company....
Section 14A of Income Tax Act 1961

Understanding Section 14A of Income Tax Act 1961: Implications and Compliance

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The Income Tax Act, 1961 is an essential legislation that governs the taxation of income in India. Among its many provisions, Section 14A is...
Section 80RRB of Income Tax Act: An Overview

Section 80RRB of Income Tax Act: An Overview

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When it comes to saving taxes, every penny counts. The Income Tax Act provides several tax-saving options, and one such provision is Section 80RRB....