Knowledge portal
Income Tax
Everything an Indian taxpayer needs to understand, compute and file their income tax return — in plain English.
Statutes & commentary
Two regimes, one taxpayer. Pick the law that applies to your assessment year.
Income Tax Act, 2025
The new code. Bare Act, Rules 2026, Schedules and a section-wise commentary — 48 volumes and counting.
Income Tax Act, 1961
The legacy code — still in force for back-year assessments and ongoing matters. Bare Act, Rules 1962 and the section browser.
Tools & reference
Guides
96 guidesStep-by-step walkthroughs for ITR filing, notices and assessments, TDS for deductors, refunds and appeals.
Calculators
Income tax, HRA, TDS, capital gains — run the numbers in seconds.
Sections
Browse the Income Tax Act, 1961 by section with plain-English summaries.
Forms
ITR-1 to ITR-7, Form 16, 26AS and more with filing instructions.
FAQs
10 FAQsAnswers to the questions taxpayers ask us the most.
Guides by topic
All 96 guides →ITR walkthroughs
17Filing ITR-1 to ITR-4, screen by screen, for common situations.
Returns and refunds
6Belated, revised and updated returns, AIS and 26AS, advance tax, e-verification and refunds.
Notices and assessments
7Intimations, defective returns, faceless scrutiny, reassessment, penalties, rectification and demands.
TDS and TCS
6TAN, deducting and depositing, quarterly statements, certificates, lower deduction and TRACES defaults.
Appeals and the 2025 Act
5Appeals to the CIT(A) and the ITAT, stay of demand, the DRP, and what the Income-tax Act 2025 changes.
Property and capital gains
6TDS when buying property or paying rent, capital gains on a sale, the exemptions, and joint or inherited property.
NRIs
5Residential status, Forms 15CA and 15CB, treaty relief, returns and lower TDS for NRIs, and returning to India.
Charitable trusts
5Registration, 80G approval and donor statements, applying and accumulating income, audit and returns, and cancellation.
Small business
5Presumptive taxation for business, professionals and transporters, books of account, and the tax audit.
Salaried
6The regime choice, HRA and Form 12BB, perquisites, two employers in a year, arrears relief, and retirement receipts.
Shares and funds
5Capital gains on listed shares and funds, debt funds, buybacks, bonus and splits, F&O and intraday, and reporting them in the return.
Crypto
4The 30 per cent tax, TDS on transfers, Schedule VDA and the AIS, and gifts, airdrops, mining and staking.
Senior citizens
4Exemption limits and deductions, no return at 75-plus, Form 15H, and pension, commuted pension and family pension.
House property
5Let-out and self-occupied houses, home-loan interest and the Rs 2 lakh cap, pre-construction interest, joint loans, and the first-home deductions.
Deductions
6Section 80C, NPS, health insurance, education-loan interest, donations under 80G, and rent without HRA.
HUFs
4Forming an HUF, its PAN, return and regime choice, gifts and clubbing, and partition.