Income Tax

Section 80IAB of Income Tax Act: Tax Benefits for Undertaking Development of Special Economic Zones (SEZs)

Section 80IAB of Income Tax Act: Tax Benefits for Undertaking Development of Special Economic...

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India has been rapidly developing its economy by creating Special Economic Zones (SEZs) in various parts of the country. SEZs are designated areas that...
Section 139 of the Income Tax Act

Understanding Time Limit under Section 139 of the Income Tax Act: A Comprehensive Guide

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Time limit is an important aspect of the Income Tax Act, 1961 that governs the period within which various actions must be taken. Section...
Understanding Section 9 of Income Tax Act 1961: A Comprehensive Guide

Understanding Section 9 of Income Tax Act 1961: A Comprehensive Guide

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Section 9 of the Income Tax Act 1961 outlines the tax implications for income earned by non-residents or foreign entities in India. As per...
Understanding Section 234A of Income Tax Act for AY 2021-22: Interest on Late Filing of Income Tax Return

Understanding Section 234A of Income Tax Act for AY 2021-22: Interest on Late Filing...

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The Income Tax Act, 1961, mandates that individuals and organizations file their tax returns within the prescribed due date. Failing to file your income...
Section 194K of Income Tax Act

Section 194K of Income Tax Act: Taxation of Income from Mutual Funds and Specified...

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Section 194K of the Income Tax Act, 1961 was introduced by the Finance Act, 2021. It is an important provision that deals with the...
Understanding Section 10(13) of the Income Tax Act: Exemptions and Conditions

Understanding Section 10(13) of the Income Tax Act: Exemptions and Conditions

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Section 10(13) of the Income Tax Act, 1961 provides exemptions for certain types of income earned by individuals. In this blog post, we will...
Section 54 of Income Tax Act 1961

Section 54 of Income Tax Act 1961: A Comprehensive Guide to Tax Benefits on...

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Section 54 of the Income Tax Act, 1961 provides relief to taxpayers who have sold their residential property and wish to use the proceeds...
Section 194LBC of the Income Tax Act

Understanding Section 194LBC of the Income Tax Act: Provisions, Applicability, and Exemptions

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Section 194LBC of the Income Tax Act is a provision that deals with the taxation of income distributed by a specified entity to its...
Section 115BB of the Income Tax Act

Understanding Section 115BB of the Income Tax Act: Taxation of Winnings from Lotteries, Card...

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The Income Tax Act, 1961 governs the taxation of income in India. Under this act, there are various provisions that govern the taxability of...
Section 56(2)(x) of Income Tax Act, 1961

Understanding Section 56(2)(x) of Income Tax Act, 1961: Tax Implications of Gifts Received Without...

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Section 56(2)(x) of the Income Tax Act, 1961 deals with the tax implications of gifts received by an individual or HUF (Hindu Undivided Family)....