Income Tax Slab Rate & Surcharge for AY 2023-24

Individuals, HUF, AOP/BOI & AJP and Non-Resident Individuals  Net Income Range Rates Up to 2,50,0002,50,001...

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Residential Status

In India, the taxability of an individual depends on the residential status for any particular...

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PENALTIES FOR ASSESSMENTS UNDER INCOME TAX ACT

Under the Income-tax Act, penalties are levied for various defaults committed by the taxpayer. Some...

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NEW TAX REGIME – 115BAC

What is new tax regime under section 115BAC? The government has introduced New 'optional' tax...

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FOREIGN TAX CREDIT

What is double taxation? Double taxation refers to income taxes paid on the same source...

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CAPITAL GAINS EXEMPTION (SECTION 54)

Profits or gains arising from transfer of a capital asset are called “Capital Gains”. For...

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ALL ABOUT INCOME TAX ACT DEDUCTIONS

Deductions under Chapter VIA are framed in order to give the benefit to the assessee...

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AMENDED TECHNOLOGY UPGRADATION SCHEME FUNDS

A credit-linked subsidy introduced by Ministry of Textiles for Small Scale Industries which aims to...

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ANNUAL INFORMATION STATEMENT (AIS)

ANNUAL INFORMATION STATEMENT (AIS) What is AIS? The income tax department has launched the Annual...

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Section 44AD & 44ADA: PRESUMPTIVE  TAXATION ­SCHEME

The presumptive taxation scheme is designed to provide relief to small taxpayers by eliminating the...

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Section 194M of Income Tax Act, 1961

What is section 194M? An individual and/or Hindu undivided family (HUF) has to deduct tax...

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MAXIMUM DEDUCTION OF RS.3.5 LAKHS FOR INTEREST PAID ON HOME LOAN – Here’s how you can claim

Section 80EEA What is deduction U/s 80EEA? The section provides an Interest deduction of Rs....

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