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    • Income tax slab & rates for FY 2023-24 (AY 2024-25)
    • Income tax return filing deadlines
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    • Important dates in income tax
    • Ultimate Guide to Salary Taxation in India
    • How TDS on Dividend Income Works in India
  • GST
    • Top 10 GST Mistakes
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  • TDS
    • Guide to TDS on Interest Income: Section 194A
    • TDS on Payments to Contractors and Professionals: Section 194M
    • Section 194T: TDS on Payments to Partners of Partnership Firms
    • Section 194J: TDS on fees for professional or technical services
    • TDS on commission and brokerage – Section 194H
    • Section 194D – TDS on Insurance Commission
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  • Income Tax Slabs 2025

Income Tax

How to avoid phishing emails pretending to be tax department

Last reviewed on September 3, 2023 I By CA Bigyan Kumar Mishra

Phishing is the process of attempting to acquire sensitive information such as financial details, usernames, passwords, OTPs and bank account details by masquerading as a trustworthy entity in an electronic communication. In general, Phishing is carried out by e-mail or instant messaging.Phishing emails in the name of the income tax department is not new nowadays. In many … [Read more...] about How to avoid phishing emails pretending to be tax department

Presumptive income tax scheme in India-Explained

Last reviewed on August 21, 2022 I By CA Bigyan Kumar Mishra

In order to give relief, the Government has introduced presumptive income tax schemes for small businessmen and professionals.As per this scheme, taxpayers are not required to maintain books of accounts. Instead, a percentage of the taxpayer's total turnover or gross receipts will be considered as income for the financial year.However, you need to have records for … [Read more...] about Presumptive income tax scheme in India-Explained

Tax deduction at source (TDS) in respect of income from mutual fund – Section 194K

Last reviewed on December 16, 2023 I By CA Bigyan Kumar Mishra

Section 194K has been inserted with effect from 1st April 2020 by our FM Nirmala Sitharaman. This section of the Income tax act, 1961, includes a tax deduction on the amount paid on the units of mutual fund to a resident individual.Government has abolished dividend distribution tax (DDT), due to which, now dividend income will be taxable in the hands of the receivers or … [Read more...] about Tax deduction at source (TDS) in respect of income from mutual fund – Section 194K

Annual information statement (AIS) in income tax-All you need to know

Last reviewed on December 16, 2023 I By CA Bigyan Kumar Mishra

Information about various financial transactions executed by a person in India is obtained by the tax department from various sources based on his/her PAN details. These financial transactions are consolidated in Annual Information Statement, also referred to as AIS, by the I-T department.AIS is a financial summary of the taxpayer with the income tax department.What are … [Read more...] about Annual information statement (AIS) in income tax-All you need to know

Taxation of Savings Account Interest: Limits, Deductions, and Reporting Requirements

Last reviewed on October 4, 2024 I By CA Bigyan Kumar Mishra

Bank pays interest periodically for the money kept in your savings account. Interest on saving account is automatically credited based on the balance maintained in your A/c.However, due to busy schedules, many taxpayers never look into their savings account statements to find the amount of interest credited.Interest on the savings account is calculated daily on the … [Read more...] about Taxation of Savings Account Interest: Limits, Deductions, and Reporting Requirements

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