Income Tax

Understanding Section 45(2) of the Income Tax Act: Taxation of Capital Gains

Understanding Section 45(2) of the Income Tax Act: Taxation of Capital Gains

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Introduction: The Income Tax Act, 1961 is an essential law that governs the taxation system in India. It comprises various provisions that dictate how taxes...
Understanding Sections 70-79 of the Income Tax Act

Understanding Sections 70-79 of the Income Tax Act

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Section 70-79 of the Income Tax Act deals with the proper headings that should be used in tax returns and other documents related to...
Understanding Section 112A of the Income Tax Act, 1961: Taxation of Long-term Capital Gains on Equity Shares and Equity-oriented Funds

Understanding Section 112A of the Income Tax Act, 1961: Taxation of Long-term Capital Gains...

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Section 112A of the Income Tax Act, 1961 was introduced by the Finance Act, 2018, and it applies to capital gains arising from the...
Understanding Section 10(10CC) of the Income Tax Act: Tax Exemption on Compensation Received Due to Disasters or Calamities

Understanding Section 10(10CC) of the Income Tax Act: Tax Exemption on Compensation Received Due...

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Section 10(10CC) of the Income Tax Act: An Overview The Income Tax Act of India provides a number of tax exemptions and deductions to taxpayers,...
Understanding Section 50B of the Income Tax Act: Simplifying Capital Gains Tax Calculation in Business Reorganization

Understanding Section 50B of the Income Tax Act: Simplifying Capital Gains Tax Calculation in...

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The Income Tax Act, 1961, is the principal legislation in India that governs the taxation of income. Section 50B of the Income Tax Act...
Understanding HSN Code: Importance, Structure, and Usage in India

Understanding HSN Code: Importance, Structure, and Usage in India

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In India, the Harmonized System of Nomenclature (HSN) code is used to classify goods for taxation purposes. HSN codes are a standard system of...
Is Filing Income Tax Return (ITR) Mandatory in India?

Is Filing Income Tax Return (ITR) Mandatory in India?

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As a taxpayer in India, it is essential to understand your obligations with regard to filing your Income Tax Return (ITR). The Income Tax...
Maximizing Your Income Tax Deductions: A Guide to Saving Money on Your Taxes

Maximizing Your Income Tax Deductions: A Guide to Saving Money on Your Taxes

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Income tax deductions are a valuable way to reduce your taxable income and the amount of tax you owe. They are expenses that are...
Exploring Contra Funds: A High-Risk, High-Reward Investment Strategy

Exploring Contra Funds: A High-Risk, High-Reward Investment Strategy

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Contra Funds: An Overview Investing in mutual funds is an excellent way to diversify your portfolio and achieve long-term financial goals. One type of mutual...
Understanding Income Tax: Who is Exempt from Filing Tax Returns?

Understanding Income Tax: Who is Exempt from Filing Tax Returns?

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Income tax is a form of tax levied by the government on the income earned by individuals and businesses in a financial year. The...