Section 80-IAC extended to startups incorporated up to April 2030
Learn about Section 80-IAC extension for eligible startups incorporated before 1 April 2030, including 100% profit deduction, conditions and tax-planning
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Section 80CCD(1B): The Extra Rs 50,000 NPS Deduction, Now Section 124
The additional NPS deduction over and above the Section 80C limit: who can claim it, how it interacts with the employer contribution, the Tier I requirement, and why the regime you are in decides whether it is worth anything.
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Why File an Income Tax Return Even When You Are Not Required To
Filing is mandatory more often than people think, and worth doing even when it is not: refunds, carry-forward of losses, loan and visa evidence, tender eligibility, and closing the gap with the AIS.
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Tax on Accreted Income of a Charitable Trust (Section 115TD): The Exit Tax
When a charitable trust loses or surrenders registration, merges with a non-charitable entity, or fails to transfer assets on dissolution, an exit tax applies on its accreted income. What triggers it, how the charge is computed, and who is liable to pay it.
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How to E-Verify Your Income Tax Return: Every Method Explained
A return that is filed but not verified is treated as never filed. The six ways to e-verify, which one to use when, the time limit, and what to do if verification fails.
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How to Register a Digital Signature Certificate on the Income Tax Portal
Registering a Class 3 DSC against your PAN on the income tax e-filing portal: the prerequisites, the emsigner utility, the step-by-step process, and the PAN-mismatch error that causes most failures.
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TDS Payment and Return Due Dates: The Full Calendar
When TDS must be deposited each month, the special rule for March, the quarterly statement deadlines, when certificates must be issued, and what late deposit and late filing actually cost.
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Futures and Options Taxation in India: Turnover, Audit and Loss Set-Off
How derivative income is classified, how turnover is computed for F and O, when a tax audit is triggered under the Income-tax Act, 2025, and how F and O losses can be set off and carried forward.
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ITR-4 (Sugam): Who Can File It and When You Cannot
ITR-4 is the presumptive taxation return for small businesses and professionals. The eligibility limits, what disqualifies you from using it, and why opting out of presumptive taxation locks you out for several years.
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How to View and Download Form 26AS
Form 26AS is your consolidated tax credit statement. How to access it through the e-filing portal, what each part shows, and why it must be reconciled against the AIS and your own records before you file.