EaseValueSalary Income under the Income-tax Act, 2025
Everything about how salary is taxed under the new Income-tax Act, 2025 — chargeability, what counts as salary...
Explore topic →House Property Income under the Income-tax Act, 2025
How rental income is taxed — annual value, the 30% standard deduction, home-loan interest (₹2 lakh cap for sel...
Explore topic →Business & Profession Income under the Income-tax Act, 2025
How business and professional income is taxed — net profit, allowable and disallowed expenses, depreciation, a...
Explore topic →Capital Gains under the Income-tax Act, 2025
How capital gains are taxed under the new Act — what a transfer is, long-term vs short-term, how the gain is c...
Explore topic →Income from Other Sources under the Income-tax Act, 2025
The residual head — interest, dividends, gifts, family pension and winnings, with the deductions allowed and d...
Explore topic →Crypto & Virtual Digital Asset (VDA) Tax under the Income-tax Act, 2025
How crypto and other virtual digital assets are taxed — a flat 30% on gains, only cost of acquisition deductib...
Explore topic →Residential Status & NRI Taxation under the Income-tax Act, 2025
How your residential status (resident, RNOR or non-resident) is determined and what income each is taxed on in...
Explore topic →Aggregation of Income — Income-tax Act 2025
Income-tax Act 2025 provisions on aggregation of income.
Explore topic →Appeals & Dispute Resolution — Income-tax Act 2025
How to challenge an unfair assessment — the first appeal to the Commissioner (Appeals), the Tribunal (ITAT), r...
Explore topic →Assessment, Scrutiny & Reassessment Notices — Income-tax Act 2025
How returns are processed and assessed — intimation, scrutiny (143(2)), best-judgment, and reassessment of pas...
Explore topic →Cash Transaction Rules — Income-tax Act 2025
Income-tax Act 2025 provisions on cash transaction rules.
Explore topic →Clubbing of Income — Income-tax Act 2025
When another person's income is taxed in your hands — income of a spouse, minor child or from transferred asse...
Explore topic →Deductions from Total Income (Chapter VIII) — Income-tax Act 2025
The deductions that reduce your taxable income — the ₹1,50,000 investment deduction, NPS, health insurance and...
Explore topic →Exempt & Non-taxable Income — Income-tax Act 2025
Incomes that do not form part of total income — agricultural income, certain allowances, exemptions and receip...
Explore topic →General Anti-Avoidance Rule (GAAR) — Income-tax Act 2025
Income-tax Act 2025 provisions on general anti-avoidance rule (gaar).
Explore topic →Income Tax Refunds — Income-tax Act 2025
When you are entitled to a refund, how interest on refunds works, and how a refund can be adjusted against out...
Explore topic →Miscellaneous — Income-tax Act 2025
Income-tax Act 2025 provisions on miscellaneous.
Explore topic →Offences & Prosecution — Income-tax Act 2025
Income-tax Act 2025 provisions on offences & prosecution.
Explore topic →Penalties under the Income-tax Act 2025
When penalties apply — under-reporting and misreporting of income, TDS defaults, late filing and more, and how...
Explore topic →Preliminary & Definitions — Income-tax Act 2025
Income-tax Act 2025 provisions on preliminary & definitions.
Explore topic →Rebates & Reliefs — Income-tax Act 2025
Reductions from your tax itself — the rebate for small incomes and relief for arrears and double taxation.
Explore topic →Return of Income — Filing Your ITR (Income-tax Act 2025)
Who must file a return, the types of return, due dates, revised and updated returns, and what happens if you f...
Explore topic →Set-off & Carry-forward of Losses — Income-tax Act 2025
How losses under one head can be adjusted against other income, which losses can be carried forward, and the s...
Explore topic →Special Tax Rates & Regimes — Income-tax Act 2025
Incomes taxed at special flat rates — crypto/VDA, winnings, and the concessional regimes for individuals and c...
Explore topic →Tax Administration — Income-tax Act 2025
Income-tax Act 2025 provisions on tax administration.
Explore topic →TDS, TCS & Collection of Tax — Income-tax Act 2025
How tax is collected at source — TDS on salary, contractors, rent, professional fees and property, plus TCS, a...
Explore topic →Transfer Pricing & International Tax — Income-tax Act 2025
Income-tax Act 2025 provisions on transfer pricing & international tax.
Explore topic →Trusts, Charitable Institutions & Special Persons — Income-tax Act 2025
Special provisions for charitable and religious trusts, and other specified persons — registration, applicatio...
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