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  • Income Tax
    • 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 Slabs 2025

Income Tax

Understanding How New Share Buyback Tax Rules Impact Shareholders and Corporations

Last reviewed on November 27, 2024 I 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 reviewed on November 23, 2024 I 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 reviewed on November 23, 2024 I 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

Tax Planning, Avoidance & Evasion: A Simple Beginner’s Guide

Last reviewed on November 23, 2024 I By CA Bigyan Kumar Mishra

Taxes are something everyone has to deal with, but did you know there are different ways to manage how much tax you pay? The key is understanding three important concepts: tax planning, tax avoidance, and tax evasion. Each of these approaches involves different strategies, but the key difference lies in how legal and ethical they are. Let’s break these concepts down in … [Read more...] about Tax Planning, Avoidance & Evasion: A Simple Beginner’s Guide

Why salaried workers must file ITR even if tax is deducted (TDS)

Last reviewed on November 10, 2024 I By CA Bigyan Kumar Mishra

Many salaried individuals think they don’t need to file an Income Tax Return (ITR) because their employer already deducted tax at source, known as Tax Deducted at Source (TDS). While this system is designed to ensure taxes are paid regularly, there are many situations where you might still need to file an ITR.In this article, we’ll explain why salaried individuals must file … [Read more...] about Why salaried workers must file ITR even if tax is deducted (TDS)

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