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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.

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  • TDS
    • Guide to TDS on Interest Income: Section 194A
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    • Section 194T: TDS on Payments to Partners of Partnership Firms
    • Section 194J: TDS on fees for professional or technical services
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    • Section 194D – TDS on Insurance Commission
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Income Tax

Is withdrawals from NPS account taxable in the hands of individuals

Last modified on January 6, 2024 by CA Bigyan Kumar Mishra

Central government has introduced NPS or national pension scheme to provide old age income after retirement.In National Pension Scheme, account can be opened either by visiting POP-SP or through e-NPS. All most all leading banks and India post are authorized to act as a POPs for NPS.As discussed in our earlier article, periodic contribution to the NPS account is allowed … [Read more...] about Is withdrawals from NPS account taxable in the hands of individuals

Tax deduction on contribution to national pension scheme or NPS

Last modified on January 6, 2024 by CA Bigyan Kumar Mishra

National pension scheme (NPS) is managed by Pension Fund Regulatory and Development Authority (PFRDA), a statutory body established by Government of India.The main purpose of this scheme is to give you retirement benefits to salaried as well as self-employed persons.In this article, we will be discussing tax deductions available to an individual for investing in a … [Read more...] about Tax deduction on contribution to national pension scheme or NPS

10 things a self employed person should know for better tax compliance

Last modified on August 7, 2021 by CA Bigyan Kumar Mishra

In India, a self employed person is taxable as an individual. His or her income based on the source from which it's derived gets added to different heads of income to calculate taxable income.However, if you do proper planning, your taxable income can be reduced. Hence, you will be liable to pay less tax.Based on certain parameters, our tax laws has asked a self … [Read more...] about 10 things a self employed person should know for better tax compliance

How a partner of partnership firm is taxed in India

Last modified on August 7, 2021 by CA Bigyan Kumar Mishra

Partners are individuals joined hands to form a partnership firm by signing a contract or agreement with all the terms and conditions that they are agreed to.In india, a partner is taxed as an individual. All the tax provisions applicable to an individual is applied to a partner for calculating his/her tax liability.A partner generally receive following incomes from … [Read more...] about How a partner of partnership firm is taxed in India

When you can’t claim office rent as business expenditure for tax calculation

Last modified on August 7, 2021 by CA Bigyan Kumar Mishra

Any expenses incurred in the running of business is tax deductible if it's not specifically disallowed or certain tax provisions are not satisfied. Similarly, office rent incurred by your business can be deducted as a business expenditure if provisions of income tax act, 1961 is satisfied.In this article, we will discuss certain situations where you can't claim office … [Read more...] about When you can’t claim office rent as business expenditure for tax calculation

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