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A resource site for beginners with easy to understand income tax, gst, and finance tutorials for mastering the basics and beyond.

  • Income Tax
    • Income tax slabs FY 2024-25 (AY 2025-26)
    • Income tax slab & rates for FY 2023-24 (AY 2024-25)
    • Income tax return filing deadlines
    • Guide to Personal income tax return
    • 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
    • Income Tax vs. Goods and Services Tax (GST)
    • GST e-Way Bill
    • How to identify a fake GST bill
    • Invoices issued under GST law
    • GST Reconciliation-Form GSTR-9C
    • GST Annual Return Form GSTR-9
  • 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

8 things salaried persons should know before filing tax return – ITR

Last modified on December 16, 2023 by CA Bigyan Kumar Mishra

Filing income tax return can be a complex process if you do not understand the process and applicable tax laws. Therefore before filing your ITR, you need to make sure that all the documents are collected, relevant information is obtained and you know exactly how to process the ITR form.In this article we have listed 8 most important things that every taxpayer should … [Read more...] about 8 things salaried persons should know before filing tax return – ITR

How to calculate tax on gift for financial year 2022-23 & 2023-24

Last modified on November 19, 2023 by CA Bigyan Kumar Mishra

People exchange gifts on Diwali, Durga puja, marriage and on different occasions in India. Before receiving any gift from your relatives you should know the tax implications of it.Not all gifts received by you are exempted from income tax. In this article, we will be discussing tax implications on gifts.In order to know the tax implication, you first have to find out … [Read more...] about How to calculate tax on gift for financial year 2022-23 & 2023-24

How to calculate total taxable income for FY 2018-19 and 2019-20

Last modified on July 26, 2019 by CA Bigyan Kumar Mishra

In our earlier article we have discussed about Gross Total Income or GTI. In this article we will show you how to calculate total taxable income and tax liability on it.After collecting all required information to file your ITR, you are required to calculate your total taxable income. Based on the applicable slab and tax rates, tax liability is calculated on it. After … [Read more...] about How to calculate total taxable income for FY 2018-19 and 2019-20

How to calculate tax on free food and non-alcoholic beverages

Last modified on July 24, 2019 by CA Bigyan Kumar Mishra

As per rule 3(7)(iii), free food and non alcoholic beverages provided by employer to employee is tax free in certain cases if specified conditions to it are fulfilled.Given below is a list of cases where value of perquisite provided by employer to employees should be considered as Nil.Tea or snacks provided during working hoursFree food and non alcoholic beverages … [Read more...] about How to calculate tax on free food and non-alcoholic beverages

How to calculate value of perquisite on rent free accommodation

Last modified on July 22, 2019 by CA Bigyan Kumar Mishra

Calculation of value of perquisite on rent free accommodation depends on the following factors;Who has provided the accommodation to assessee. Is it a government or non-government organization.Is the accommodation furnished or unfurnished.Is the accommodation provided rent free or at a concessional rate to employee.First we have to check the type of employer, then … [Read more...] about How to calculate value of perquisite on rent free accommodation

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