Income Tax · Articles
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Topics
- Income-tax Act 2025 & Regime3
- ITR Filing3
- TDS / TCS1
- Salaried Income & HRA14
- House Property Income19
- Deductions & Investments4
- Capital Gains & Markets5
- Cryptocurrency & VDA2
- Business & Profession1
- NRI & Foreign Income23
- Retirement & Pension17
- HNI Tax Planning15
- GST1
- Aadhaar & PAN2
- Annual Information Statement (AIS)9
- Post-Filing & Compliance7
- Case Law & Landmark Judgments8
All articles · 134
Income-tax Act 2025 & Regime3
ITR Filing3
Salaried Income & HRA14
- SAL-01: The Restricted Stock Unit and Employee Stock Option Double-Tax Trap
- SAL-02: Estate Tax Risk on United States Listed Stocks -- The 40% Federal Estate Tax for Indian Holders
- SAL-03: Deferred Employee Stock Options in Eligible Startups -- The Five-Year Tax Deferral under Section 80-IAC
- SAL-04: Shadow Income -- Joining Bonuses, Notice Period Buyouts, and Retention Incentives
- Cities Eligible for 50 percent House Rent Allowance Exemption
- SAL-05: Rent-Free Accommodation versus House Rent Allowance -- Mathematical Modelling for Tax Year 2026-27
- SAL-06: Car Lease and Chauffeur Perquisite -- The 1.6 Litre Engine Threshold and the New 2026 Monthly Taxable Values
- SAL-07: Concessional Loans from Employers -- The State Bank of India Benchmarking Method
- SAL-08: Sweat Equity for Senior Management -- Valuation Nuances for Directors and Regular Employees
- SAL-09: The Form 130 and Form 168 Transition -- Why Your Form 16 is Now Form 130 and Your Form 26AS is Now Form 168
- SAL-10: Landlord Relationship Disclosure -- The 2026 Requirement to Report Your 'Relationship with Landlord' to the Employer
- SAL-11: Medical Treatment Abroad -- The Rs 8 Lakh Gross Total Income Threshold for Tax-Free Foreign Medical Travel
- SAL-12: Leave Travel Concession Redefined -- The Block Year 2026 to 2029 under the Income-tax Act, 2025
- SAL-13: The Rs 12.75 Lakh Zero-Tax Sweet Spot -- Strategy for Salaried Assessees under the New Regime
House Property Income19
- HP-01: Deemed Ownership -- When You Are Taxed as Owner Without Holding the Legal Title
- HP-02: Composite Rent -- Splitting Furniture, Fixtures and Services from House Property Rent
- HP-03: The Inseparable Letting Trap -- When Renting a Factory or Hotel Disqualifies House Property Status
- HP-04: Unrealized Rent and Vacancy Allowance -- Proving Genuine Effort to Let Out under Section 23(1)(c)
- HP-05: Arrears of Rent -- Taxation in the Year of Receipt under Section 25A
- HP-06: The Dual-Benefit Strategy -- Claiming HRA and Home Loan Interest Simultaneously
- HP-07: Joint Ownership and Joint Home Loans -- The ₹4 Lakh Combined Section 24(b) Deduction
- HP-08: Pre-Construction Interest -- The Five-Year Rule under Section 24(b)
- HP-09: Section 24(b) and the Additional Section 80EEA Deduction
- HP-10: The Completion Certificate Deadline -- Why Missing the Five-Year Window Slashes Your Interest Deduction from ₹2 Lakh to ₹30,000
- HP-11: The Interest Loss Ceiling -- Why You Can Only Set Off ₹2 Lakh of House Property Loss Against Salary
- HP-12: Municipal Taxes -- The Paid versus Accrued Conflict
- HP-13: Foreign Property for Residents -- Reporting Rental Income from Dubai or London in Your Indian Income Tax Return
- HP-14: Interest on Interest -- Penal Interest, Processing Fees and Section 24(b)
- HP-15: Top-Up Loans -- The End-Use Test for Section 24(b) Deduction
- HP-16: Stock-in-Trade Properties -- The Deemed Rent on Unsold Flats and the Two-Year Window
- HP-17: Disputed Ownership -- Who Pays the Tax When the Property Title is Under Litigation?
- HP-18: Trusts and Co-operative Societies -- Computing House Property Income for Non-Individual Entities
- HP-WEALTH: The EMI-Rent Matching Wealth-Creation Strategy -- Section 24(b), Rental Inflows, and the Path to Tax-Optimal Property Investment
Deductions & Investments4
Capital Gains & Markets5
Cryptocurrency & VDA2
Business & Profession1
NRI & Foreign Income23
- NRI-01: The 182-Day Rule and Beyond -- Residential Status under the Income-tax Act, 2025
- NRI-02: The Deemed Resident Trap -- Indian Citizens in Tax-Haven Jurisdictions
- NRI-03: Non-Resident External and Non-Resident Ordinary Accounts -- A Taxpayer's Guide
- NRI-04: First-Year Non-Resident Indian Guide -- Filing the 'Last' Resident Income Tax Return
- NRI-05: The Gift Tax Myth -- Money Sent to Parents, Spouse and Siblings
- NRI-06: Rental Income for Non-Resident Indians -- Form 13 Lower-Deduction Certificate
- NRI-07: Capital Gains on Property -- Reinvesting in India vs Taking Money Abroad
- NRI-08: Investing in Indian Mutual Funds -- Taxation for Non-Resident Indians
- NRI-09: Inheritance Laws -- Tax Implications of Inheriting Indian Property as a Non-Resident Indian or Foreign Citizen
- NRI-10: Tax Deducted at Source for Non-Resident Indians -- A Master Chart
- NRI-11: Double Taxation Avoidance Agreement Decoded -- Stop Paying Tax Twice
- NRI-12: How to Obtain a Tax Residency Certificate from the United States, United Kingdom or Canada
- NRI-13: Form 15CA and Form 15CB -- A Step-by-Step Guide for Sending Funds Abroad
- NRI-14: Employee Stock Options and Global Income -- Restricted Stock Units and Stock Options for Non-Resident Indians Who Moved Mid-Vesting
- NRI-15: Section 197 Application -- Obtaining a Nil Tax Deduction Certificate
- NRI-16: Permanent Establishment Risks -- When Does an NRI's Business Activity Trigger an Indian Tax Presence?
- NRI-17: Control and Management -- Case Studies on Residential Status of Foreign Companies and Hindu Undivided Families
- NRI-18: The Black Money Act and Non-Resident Indian Disclosure -- Consequences of Non-Disclosure of Indian Assets in Foreign Returns (Foreign Bank Account Report and Foreign Account Tax Compliance Act)
- NRI-19: Repatriation Under the Foreign Exchange Management Act -- A Chartered Accountant's Checklist for Remitting Sale Proceeds Exceeding United States Dollar One Million
- Section 44BBC -- Presumptive Tax for Non-Resident Cruise Ship Operators
- Tax Deducted at Source on Property Purchases from Non-Residents
- NRI-FLOWCHART: The Non-Resident Indian Taxability Flowchart -- A Decision Tree from Status to Schedule
- NRI-LRS: Remitting Money to Children Abroad -- Liberalised Remittance Scheme Limits and Tax Collected at Source Implications for Tax Year 2026-27
Retirement & Pension17
- RET-01: Gratuity at Retirement -- The Government vs Private-Sector Tax Asymmetry
- RET-02: Leave Encashment -- The 2023 Lifetime Exemption Hike to ₹25 Lakh
- RET-03: Commuted versus Uncommuted Pension -- The Lump-Sum versus Monthly Tax Treatment
- RET-04: Voluntary Retirement Scheme Compensation -- The ₹5 Lakh Exemption under Section 10(10C)
- RET-05: The Double-Slab Year -- Managing the Tax Year of Retirement Where Lump Sums Push You into the 30% Bracket
- RET-06: Section 89(1) Magic Wand -- The Form 10E Relief That Spreads Arrears Across Past Years
- RET-07: Old versus New Regime for Retirees -- The Slab versus Deduction Trade-Off
- RET-08: Residential Status for Global Retirees -- Tax Implications of Living Abroad with Children
- RET-09: Timing the Exit -- Should You Retire on 31 March or 1 April?
- RET-10: The NPS Tier-I 60-40 Strategy -- Withdrawing 60% Tax-Free and Deferring 40% to Stay in Lower Slabs
- RET-11: The Pensioner's Standard Deduction and Section 80TTB Senior-Citizen Interest Deduction
- RET-12: Pension Filing Mechanics -- Form 16 / Form 130 from the Pension Trust, ITR-1 vs ITR-2 Choice, Section 207 Advance Tax Exemption, and the Section 194P Specified Senior Citizen Bypass
- RET-13: The Senior Citizen Savings Scheme Masterclass -- Investing ₹30 Lakh for 8.2% Quarterly Payouts
- RET-14: Systematic Withdrawal Plan versus Fixed Deposit versus Dividend -- The 10x Tax-Efficiency Gap
- RET-15: The Bucket Strategy for Retirement Income -- Liquidity, Safety, Growth
- RET-16: Post Office Monthly Income Scheme -- Calculating the ₹9 Lakh Single / ₹15 Lakh Joint Investment for Steady Monthly Returns
- RET-BIBLE: The 2026 Retirement Tax Bible -- How to Keep More of Your Gratuity, Leave Encashment, Commuted Pension and VRS
HNI Tax Planning15
- HNI-01: Section 89A -- The Accrual versus Receipt Conflict for Foreign Retirement Accounts
- HNI-02: The Form 10-EE Compliance Guide -- Step-by-Step Filing for Section 89A Deferral
- HNI-03: Specified Countries and Notified Funds for Section 89A Eligibility
- HNI-04: The Resident but Not Ordinarily Resident Window -- Tax-Free Repatriation Before Section 89A Becomes Necessary
- HNI-05: The Provident Fund ₹2.5 Lakh Annual-Contribution Limit -- The End of Unlimited Tax-Free PF Interest
- HNI-06: Unit Linked Insurance Plan ₹2.5 Lakh Premium Cap -- When Your ULIP Maturity Stops Being Tax-Free
- HNI-07: Traditional Life Insurance Maturity -- The ₹5 Lakh Annual-Premium Rule under Finance Act, 2023
- HNI-08: The Leave Encashment Parity -- The Rare Expansion from ₹3 Lakh to ₹25 Lakh
- HNI-09: The Death of Deductions -- Is the Wider Slab Worth Losing 80C, 80D, and HRA?
- HNI-10: Settling the EEE Controversy -- Why the New Regime Signals India's Move Toward a Consumption-Based Tax System
- HNI-11: The Rs 75,000 Standard Deduction Inclusion -- How the Government Used Section 16(ia) to Lure the Salaried Class to the New Regime
- HNI-12: Opt-In versus Opt-Out for Business Owners -- The Once-in-a-Lifetime Switch Restriction
- HNI-13: Market Linked Debentures -- The 2023 Reclassification from Capital Gains to Other Sources
- HNI-14: The 20% Tax Collected at Source on Foreign Remittance -- Tax versus Cash-Flow Blockage for Indian Parents Funding Children Abroad
- HNI-15: Real Estate Investment Trust and Infrastructure Investment Trust Distributions -- The Return of Capital Puzzle
Aadhaar & PAN2
Annual Information Statement (AIS)9
- AIS-01: The Annual Information Statement and Taxpayer Information Summary
- AIS-02: Income Categories in the Annual Information Statement
- AIS-03: Capital Markets and Property in the Annual Information Statement
- AIS-04: Business, Goods and Services Tax, Cash and Card Categories
- AIS-05: Foreign Remittance and Foreign Travel in the Annual Information Statement
- AIS-06: The Practitioner's Reconciliation Playbook
- AIS-07: Wrong, Incomplete or Duplicate Information in the Annual Information Statement
- AIS-08: Interactive Features of the Annual Information Statement
- Form 26AS Now the Annual Information Statement
Post-Filing & Compliance7
- PF-01: How to Verify Your Income Tax Return
- PF-02: Check Your Income Tax Return Processing Status
- PF-03: Track Your Income Tax Refund Status
- PF-04: How to Handle Income Tax Notices
- PF-05: Late Filing Fees and How to Avoid Them
- PF-06: How to Correct an Income Tax Challan Online
- PF-07: Important Steps After e-Filing Your Income Tax Return
Case Law & Landmark Judgments8
- Malabar Industrial: the twin conditions, and what Explanation 2 did to them
- Katiji: the most-cited case in Indian tax litigation that is not about tax
- Three cases decide whether your appeal is heard at all
- Manjunatha Cotton: the penalty notice that does not say what you are accused of
- Reliance Utilities: when your own funds cover the investment, the interest disallowance goes
- Section 14A and Rule 8D: what survives the own funds argument
- Vegetable Products: the rule that favours the assessee, and the Constitution Bench that carved out exemptions
- Kabul Chawla after Abhisar Buildwell: you win the section 153A point, and then they reopen