Dividend Income Tax in India for AY 2026-27: TDS, Tax Rates and ITR Reporting
How dividend income is taxed in AY 2026-27 AY 2026-27 covers income earned from 1 April 2025 to 31 March 2026. The…
Read the guide →Section 194J TDS for FY 2025-26: ₹50,000 Threshold, 2% and 10% Rates
What Is Section 194J? Section 194J of the Income-tax Act, 1961 requires certain payers to deduct tax at source (TDS) on specified…
Read the guide →Section 80CCD(2) Deduction for AY 2026-27: Employer NPS Contribution Limits Under Old and New Tax Regimes
Section 80CCD(2) of the Income-tax Act, 1961 allows an employee to claim a deduction for an eligible contribution made by their employer…
Read the guide →HUF ITR Filing for AY 2026-27: ITR Form, Tax Regime and HUF Income Reporting
Which year does the HUF return cover? For income earned from 1 April 2025 to 31 March 2026, select Assessment Year (AY)…
Read the guide →Section 194R TDS on Business Gifts and Perquisites: 10% Rate and ₹20,000 Threshold
What does Section 194R cover? Section 194R of the Income-tax Act, 1961 applies when a person provides a benefit or perquisite to…
Read the guide →Section 43B(h) for AY 2026-27: MSME Payment Deadlines, Tax Disallowance and ITR Reporting
AY 2026-27 relates to income earned from 1 April 2025 to 31 March 2026. If your business or profession purchased goods or…
Read the guide →Life Insurance Maturity Tax for AY 2026-27: Section 10(10D), Premium Limits and ITR Reporting
For income earned from 1 April 2025 to 31 March 2026, life insurance maturity, surrender and other policy payments are governed by…
Read the guide →Mutual Fund Capital Gains Tax for AY 2026-27: Equity, Debt and Hybrid Fund ITR Reporting
AY 2026-27 covers income earned from 1 April 2025 to 31 March 2026. Mutual fund units redeemed, switched or otherwise transferred during…
Read the guide →NPS Withdrawal Tax in India: Tax-Free Lump Sum, Annuity and ITR Reporting
The National Pension System (NPS) has separate rules for when you may withdraw your pension corpus and how much of a withdrawal…
Read the guide →Tax on Gifts in India: ₹50,000 Rule, Relative Exemptions and Property Gifts
India does not have a separate gift tax on every gift. Instead, the recipient may have to include certain gifts in taxable…
Read the guide →Gratuity Tax Exemption in India: ₹20 Lakh Limit, Calculation and ITR Reporting
Gratuity is a lump-sum benefit an employer may pay when employment ends because of retirement, resignation, superannuation, death or another qualifying event.…
Read the guide →EPF Withdrawal Tax in India: The 5-Year Rule, TDS and ITR Reporting
EPF withdrawals are not automatically tax-free or taxable. The result depends mainly on whether the withdrawal is from a recognised provident fund,…
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