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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
  • MOA – Samples
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Income Tax

How to determine Residential status of an individual for income tax purpose

Updated on February 11, 2019 I By CA Bigyan Kumar Mishra

Residential status of a person is the first and foremost thing you should find out before applying provisions of income tax act to calculate tax liability.For every previous year relevant to the assessment year, you should determine your Residential status in order to find out whether a particular income is taxable or not.Basic conditions to determine whether the … [Read more...] about How to determine Residential status of an individual for income tax purpose

A Comprehensive Guide to Partnership Firm Taxation in India

Updated on November 26, 2024 I By CA Bigyan Kumar Mishra

You’ve probably thought about starting a business with your best friends. If you do, you might wonder how your earnings as a partner would be taxed in India. Check out the guide below for more information.What is a Partnership Firm?A partnership firm is a business owned by several individuals who agree to work together. These individuals sign a document called a … [Read more...] about A Comprehensive Guide to Partnership Firm Taxation in India

How to reduce taxable Income to Rs 500000 or less in FY 2019-20 (AY 2020-21)

Updated on August 8, 2021 I By CA Bigyan Kumar Mishra

For calculating tax liability, you are required to add your Income under the head salary, house property, profits and gains from business or profession, capital gain and other sources. Total figure will give you gross total income.Out of the gross total income, if you reduce all eligible tax deductions under section 80C to 80U based on your investments and expenses, you … [Read more...] about How to reduce taxable Income to Rs 500000 or less in FY 2019-20 (AY 2020-21)

Why bank fixed deposit is not a tax free investment

Updated on August 7, 2021 I By CA Bigyan Kumar Mishra

Bank fixed deposit or FD is a very popular investment option among investors looking for a guaranteed return. Fixed deposit can be defined as a financial instrument invested for a fixed tenure at a pre-defined interest rate.If you are investing into a bank fixed deposits to get tax deduction or with a expectation that it will save you tax with good return, then read below … [Read more...] about Why bank fixed deposit is not a tax free investment

Tax Deductions for Senior Citizens on deposits and Post Office Schemes-Section 80TTB

Updated on April 24, 2024 I By CA Bigyan Kumar Mishra

In finance budget 2018, government has introduced section 80TTB to provide tax benefits to senior citizens getting interest from banks, co-operative banks and post offices. This means Section 80TTB is applicable with effect from financial year 2018-19 (AY 2019-20).If you are a senior citizen, then for the financial year 2023-24 (assessment year 2024-25) you can claim tax … [Read more...] about Tax Deductions for Senior Citizens on deposits and Post Office Schemes-Section 80TTB

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