Income Tax

Section 10(13A) of the Income Tax Act

Understanding Section 10(13A) of the Income Tax Act: Exemption for House Rent Allowance (HRA)

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Understanding Section 10(13A) of the Income Tax Act The Income Tax Act, 1961 is a comprehensive law that governs the taxation of individuals, firms, companies,...
54F of Income Tax Act for AY 2021-22

Section 54F of Income Tax Act for AY 2021-22: Understanding Exemption on Long-Term Capital...

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Section 54F of the Income Tax Act, 1961 provides an exemption on capital gains arising from the sale of a long-term asset, if the...
Understanding Section 276CC of the Income Tax Act: Penalties for Willful Tax Evasion in India

Understanding Section 276CC of the Income Tax Act: Penalties for Willful Tax Evasion in...

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Section 276CC of the Income Tax Act: An Overview Section 276CC of the Income Tax Act is an important provision that deals with the offence...
Section 269SS of Income Tax Act 2017: All You Need to Know

Section 269SS of Income Tax Act 2017: All You Need to Know

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Section 269SS of the Income Tax Act, 1961 deals with the restriction on accepting loans or deposits in cash. This section prohibits any individual...
Understanding Section 56(2)(vii) of the Income Tax Act: Taxation on Gifts and its Implications

Understanding Section 56(2)(vii) of the Income Tax Act: Taxation on Gifts and its Implications

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Section 56(2)(vii) of the Income Tax Act: An Overview The Indian Income Tax Act, 1961, includes various provisions that regulate taxation on income earned by...
Understanding Section 194M of the Income Tax Act 1961: Applicability, Rates, and Compliance

Understanding Section 194M of the Income Tax Act 1961: Applicability, Rates, and Compliance

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Introduction Section 194M of the Income Tax Act, 1961 was introduced in Budget 2019 and came into effect from September 1, 2019. This section requires...
Understanding Section 111A of the Income Tax Act, 1961: Taxation of Short-Term Capital Gains on Equity Shares and Mutual Funds

Understanding Section 111A of the Income Tax Act, 1961: Taxation of Short-Term Capital Gains...

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Section 111A of the Income Tax Act, 1961 deals with the taxation of short-term capital gains arising from the sale of equity shares, units...
Understanding Exemptions Under Section 10 of the Income Tax Act

Understanding Exemptions Under Section 10 of the Income Tax Act

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Section 10 of the Income Tax Act provides for a variety of exemptions from taxation on certain types of income. These exemptions are designed...
All about section 73 of Income Tax Act

All about section 73 of Income Tax Act

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Section 73 of the Income Tax Act, 1961 is an important provision that deals with the treatment of losses incurred in speculation business. Speculation...
Section 80CCG: A Comprehensive Guide to Tax Benefits for First-time Investors under RGESS Scheme

Section 80CCG: A Comprehensive Guide to Tax Benefits for First-time Investors under RGESS Scheme

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Section 80CCG of the Income Tax Act, 1961 was introduced in the Union Budget of 2012-13 as a measure to encourage retail investors to...