Income Tax

Section 16 of Income Tax Act 1961

Section 16 of Income Tax Act 1961: Understanding Allowances, Exemptions, and Deductions for Salary...

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Section 16 of the Income Tax Act, 1961, deals with the computation of income under the head "Salaries". It specifies the different types of...
Understanding Section 10(23C)(iiiad) of the Income Tax Act

Understanding Section 10(23C)(iiiad) of the Income Tax Act

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Section 10(23C)(iiiad) of the Income Tax Act, 1961 is a provision that exempts income earned by any university or educational institution from taxation. This...
Understanding Section 55(2)(ac) of the Income Tax Act: A Comprehensive Guide.

Understanding Section 55(2)(ac) of the Income Tax Act: A Comprehensive Guide.

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Section 55(2)(ac) of the Income Tax Act is an important provision that deals with the computation of the cost of acquisition of an asset....
Understanding Section 40(a)(i) of the Income Tax Act

Understanding Section 40(a)(i) of the Income Tax Act

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As a taxpayer in India, it is essential to understand the various provisions of the Income Tax Act. One such provision that taxpayers need...
Understanding Section 131(1a) of the Income Tax Act

Understanding Section 131(1a) of the Income Tax Act

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Understanding Section 131(1a) of Income Tax Act Income tax laws in India are complex and can be difficult to comprehend. Section 131(1a) of the Income...
Understanding Section 271(1)(b) of the Income Tax Act

Understanding Section 271(1)(b) of the Income Tax Act

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The Indian Income Tax Act is a comprehensive tax law that governs the taxation of income earned by individuals, companies, and other entities in...
Section 80U of Income Tax Act AY 2015-16: Understanding the Provisions

Section 80U of Income Tax Act AY 2015-16: Understanding the Provisions

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The Income Tax Act of 1961 provides for various deductions and exemptions to taxpayers to reduce their tax liability. One such provision is Section...
Section 33B of Income Tax Act

Section 33B of Income Tax Act: All You Need to Know about Investment Allowance

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Section 33B of the Income Tax Act, 1961 deals with the provisions of investment allowance. This section provides a deduction for a certain percentage...
Understanding House Rent Receipts and Section 1(13A) of Income Tax Act

Understanding House Rent Receipts and Section 1(13A) of Income Tax Act

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Introduction If you're a tenant living in rented accommodation, you may have received a house rent receipt from your landlord. This document serves as proof...
Understanding Section 194IB of Income Tax Act 1961: A Comprehensive Guide

Understanding Section 194IB of Income Tax Act 1961: A Comprehensive Guide

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Introduction: Section 194IB of the Income Tax Act, 1961 is a recent provision introduced by the Finance Act, 2017. This section deals with the tax...