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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 Main object – Samples
    • Consulting company
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    • Restaurant
    • Data Processing
    • Real estate developers
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Income Tax

Interest on Late Advance Tax Payments: Section 234B Explained

Last modified on November 28, 2024 by CA Bigyan Kumar Mishra

According to the Income Tax Act of 1961, if someone doesn't follow the tax rules, they may have to pay penalties. These penalties include interest on unpaid tax amounts. Section 234 outlines these penalties, and specifically, Section 234B deals with interest charged for not making advance tax payments on time, especially if the taxpayer fails to pay online.Understanding … [Read more...] about Interest on Late Advance Tax Payments: Section 234B Explained

Your Guide to Income Tax Notices: 8 Alerts Every Taxpayer Should Know!

Last modified on November 28, 2024 by CA Bigyan Kumar Mishra

The income tax department may send you a tax notice if they find any errors in your tax return. These notices are a way for the tax authorities to alert you about mistakes that need to be corrected. Depending on what the issue is and how you respond, the tax officer might take further action.It’s crucial to understand why you might get a tax notice and how to handle it. … [Read more...] about Your Guide to Income Tax Notices: 8 Alerts Every Taxpayer Should Know!

Understanding How New Share Buyback Tax Rules Impact Shareholders and Corporations

Last modified on November 27, 2024 by CA Bigyan Kumar Mishra

The Indian government's new tax rules for share buybacks have created quite a buzz since they came into effect on October 1, 2024. These changes, announced in Budget 2024, will affect both shareholders and corporate strategies in significant ways.If you're wondering how these changes might impact you or the companies you invest in, you're in the right place.This article … [Read more...] about Understanding How New Share Buyback Tax Rules Impact Shareholders and Corporations

Clubbing of Income: Paying Tax on Someone Else’s Earnings in India

Last modified on November 23, 2024 by CA Bigyan Kumar Mishra

In India, individuals are generally taxed only on their own income. However, there are situations where a person may have to pay taxes on someone else’s income. This is called clubbing of income, and it is designed to prevent people from avoiding taxes by shifting their income to others, especially family members, who are in a lower tax bracket.Why Do We Have Clubbing … [Read more...] about Clubbing of Income: Paying Tax on Someone Else’s Earnings in India

Understanding Section 143(1) Intimation and Your ITR Password: A Simple Guide

Last modified on November 23, 2024 by CA Bigyan Kumar Mishra

If you've filed your Income Tax Return (ITR) and received an Intimation under Section 143(1), don’t worry! It's not always a bad thing—it might even mean you're getting a tax refund! Let’s break down what this notice means and what steps you need to take.What is an Intimation Under Section 143(1)?When you file your Income Tax Return (ITR), the Income Tax Department … [Read more...] about Understanding Section 143(1) Intimation and Your ITR Password: A Simple Guide

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