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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

Income Tax Rebate Under Section 87A: Eligibility, Limits, and Calculation

Updated on October 12, 2024 I By CA Bigyan Kumar Mishra

For the financial year 2024-25 (assessment year 2025-26), section 87A of the Income Tax Act, 1961, allows individuals to get a tax rebate of up to Rs 12,500 if they follow the old tax regime, and up to Rs 25,000 if they choose the new tax regime.This means that if someone chooses the old tax regime and their taxable income is up to Rs 5 lakh, they don’t have to pay any … [Read more...] about Income Tax Rebate Under Section 87A: Eligibility, Limits, and Calculation

A Complete Guide to Income Tax Refunds: All You Need to Know

Updated on October 4, 2024 I By CA Bigyan Kumar Mishra

An income tax refund is the amount of money returned to a taxpayer by the tax authorities when they have paid more tax throughout the year than they actually owe. For salaried individuals, this type of situation arises when taxes are withheld from salary under section 192 or when they make advance tax on their estimated income, and the total payments exceed the … [Read more...] about A Complete Guide to Income Tax Refunds: All You Need to Know

Books of Accounts to be maintained for Income Tax Purpose – Section 44AA

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

Section 44AA of income tax act 1961 requires certain persons carrying on business or profession to maintain books of accounts and other documents.In this article, we will discuss provisions to maintain books of accounts for income tax purpose.For certain professions, CBDT has compulsorily specified to maintain books of accounts as per rule 6F of income tax rule. Here is … [Read more...] about Books of Accounts to be maintained for Income Tax Purpose – Section 44AA

Understanding Income Tax Audits Under Section 44AB: Applicability and due date of filing

Updated on November 29, 2024 I By CA Bigyan Kumar Mishra

Section 44AB of the Income Tax Act, 1961, outlines the rules for tax audits for businesses or individuals. A tax audit checks that the taxpayer has accurately reported their income, deductions, and taxes. This audit must be done by a Chartered Accountant. The business must keep proper accounting records that meet the Income Tax Act's standards. This article explains everything … [Read more...] about Understanding Income Tax Audits Under Section 44AB: Applicability and due date of filing

Interest Penalty for Late Income Tax Return (ITR) Filing: Section 234A Explained

Updated on November 28, 2024 I By CA Bigyan Kumar Mishra

Section 234A of the Income Tax Act talks about penalties for filing your tax return late. If someone doesn’t pay their taxes on time or doesn’t follow the tax rules, they must pay extra charges in the form of interest and fees. This article will explain Section 234A and the penalties involved.Types of Interest Under Section 234There are 3 different types of … [Read more...] about Interest Penalty for Late Income Tax Return (ITR) Filing: Section 234A Explained

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