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  1. 1. Rate of Income Tax under New Regime

  2. New Rates of Tax on Individual & HUF Under Section 115BAC.
  3. Tax on Income of certain Resident Co-operative societies under section 115BAD
  4. Comparison Chart for Companies opting New Rates of Tax Under Section 115BA, 115BAA or 115BAB
  5. Tax on Domestic Companies under section 115BA
  6. Tax on Domestic Companies under section 115BAA
  7. Tax on Domestic Companies under Section 115BAB

  8. 2. Rates of Income Tax / DDT / STT etc.

  9. Income Tax Rates for Individuals, HUF & Artificial Juridical Person - A.Y. 2007-08 to A.Y. 2023-24
  10. Income Tax Rates for Firms - A.Y. 2007-08 to A.Y. 2023-24
  11. Income Tax Rates for Companies - A.Y. 2007-08 to A.Y. 2023-24
  12. Income Tax Rates for Co-operative Societies - A.Y. 2007-08 to A.Y. 2023-24
  13. Income Tax Rates for Local Authorities - A.Y. 2007-08 to A.Y. 2023-24
  14. Income Tax Rates for Trusts
  15. Income Tax Rates for AOP, BOI
  16. Income Tax Rates for Some Specific Cases
  17. Marginal Relief - Excess Tax due to Surcharge - The concept with illustration
  18. Taxation of Dividend and Deemed Dividend
  19. Rates of Income Distributed by UTI / MF - Section 115R
  20. Rates of Security Transaction Tax (STT)

  21. 3. Rates of TDS and TCS

  22. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23
  23. Rate of Tax Collection at Source for the Financial Year 2022-23

  24. 4. Basics / Levy of Tax / Residential Status

  25. BASIS OF CHARGE
  26. RESIDENTIAL STATUS - Introduction
  27. RESIDENTIAL STATUS OF AN ‘INDIVISUAL’
  28. RESIDENTIAL STATUS OF ‘HUF’, ‘FIRM’, ‘AOP’ & BOI
  29. RESIDENTIAL STATUS OF A ‘COMPANY’
  30. RESIDENTIAL STATUS OF A ‘COMPANY’ based on POEM
  31. HEADS OF INCOME

  32. 5. Exemptions and Deductions

  33. Assessee Specific Exemption under section 10
  34. Income Specific exemption under section 10
  35. Salary Specific Exemption under section 10
  36. Exempt Income of Non-Residents under section 10
  37. Rebate u/s 87A - Resident Individuals whose total income does not exceed ₹5 Lakh
  38. Deductions of Chapter VI A - OVERVIEW - Available to Individuals / HUF
  39. Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund etc. - Section 80C
  40. Deduction in respect of contribution to pension fund - Section 80CCC
  41. Deduction in respect of contribution to pension scheme of Central Government- Section 80CCD
  42. Deduction in respect of investment made under Rajiv Gandhi Equity Saving Scheme - Section 80CCG
  43. Deduction in respect of Medical Insurance Premia - Section 80D
  44. Deduction in respect of maintenance including medical treatment of a handicapped dependent relative - Section 80DD
  45. Deduction in respect of medical treatment, etc. - Section 80DDB
  46. Deduction in respect of interest on loan taken for higher education - Section 80E
  47. Deduction in respect of interest on loan taken for residential house property - Section 80EE
  48. Deduction in respect of interest on loan taken for certain house property - Section 80EEA
  49. Deduction in respect of purchase of electric vehicle - Section 80EEB
  50. Deduction in respect of donations to certain funds, charitable institutions etc. - Section 80G
  51. Deduction in respect of rent paid - Section 80GG
  52. Deduction in respect of certain donations for scientific research or rural development - Section 80GGA
  53. Deduction in respect of contributions to political parties given by companies/ any person - Section 80GGB/80GGC
  54. Deduction in respect of profit and gains from undertakings engaged in Infrastructure Development etc. - Section 80-IA
  55. Deduction in respect of profit and gains by an undertaking or enterprise engaged in development of special economic zone - Section 80-IAB
  56. Deduction in respect of specified Business - Section 80IAC
  57. Deduction in respect of profit and gains from industrial undertakings other than infrastructure development undertakings - Section 80-IB
  58. Deductions in respect of profits and gains from housing projects - Section 80-IBA
  59. Special provisions in respect of certain undertakings in certain special category states - Section 80-IC
  60. Deduction in respect of profits and gains from business of hotels - Sector 80ID
  61. Special provisions in respect of certain undertakings in north-eastern states - Section 80-IE
  62. Deduction in respect of profits & gains from business of collecting and processing of bio degradable waste -Section 80JJA
  63. Deduction in respect of employment of new employees - Section 80JJAA
  64. Deduction in respect of certain incomes of Offshore Banking Unit and IFSC - Section 80LA
  65. Deduction in respect of certain Inter Corporate Dividend - Section 80M
  66. Deduction in respect of income of Co-Operative Societies - Section 80P
  67. Deduction in respect of certain income of Producer Companies - Section 80PA
  68. Deduction in respect of royalty income of authors - Section 80QQB
  69. Deduction in respect of royalty on patents - Section 80RRB
  70. Deduction in respect of interest on deposits in saving accounts - Section 80TTA
  71. Deduction in respect of interest on deposits in case of senior citizens - Section 80TTB
  72. Deduction in case of a person with disability - Section 80U

  73. 6. Salary Income

  74. Basis of Charge - Section 15
  75. Leave Travel Allowance (LTA) - [Sec. 10(5) AND RULE 2B]
  76. Gratuity - [Sec. 10(10)]
  77. Pension - [Sec. 10(10A)]
  78. Leave Encashment Salary Exemption - [Sec. 10(10AA)]
  79. Retrenchment Compensation - [Sec. 10(10B)]
  80. Voluntary Retirement or Separation - [Sec. 10(10C) AND RULE 2BA]
  81. Payment from Statutory and Public Provident Funds (SPF/ PPF/ RPF) - [Section 10(11) and 10(12)]
  82. Payment from an approved Superannuation Fund - Section 10(13)
  83. Computation of House Rent Allowance (HRA) - [Section 10(13A) AND RULE 2A]
  84. SPECIAL ALLOWANCES - [Section 10(14)]
  85. Perquisites - Overview
  86. Perquisites - Medical Treatment/ Expenditure (Exemptions) - Section 17(2)
  87. Perquisites - Accommodation (Rent Free / Concessional) - Rule 3(1)
  88. Perquisites - Motor Car - (Rent Free / Concessional) - Rule 3(2)
  89. Perquisites - Services of sweeper, gardner, watchmen or personal attendant - Rule 3(3)
  90. Perquisites - Supply of Gas, Electricity or Water Facility - Rule 3(4)
  91. Perquisites - Education Facility - Rule 3(5)
  92. Perquisites - Free Transport - Rule 3(6)
  93. Perquisites - Interest Free or Concessional Loans - Rule 3(7)(i)
  94. Perquisites - Traveling, Touring and Accommodation other than LTC - Rule 3(7)(ii)
  95. Perquisites - Lunch / Refreshment etc. - Rule 3(7)(iii)
  96. Perquisites - Gift, Voucher or Token - Rule 3(7)(iv)
  97. Perquisites - Credit Cards - Rule 3(7)(v)
  98. Perquisites - Club Expenditure - Rule 3(7)(vi)
  99. Perquisites - Use of Moveable Assets - Rule 3(7)(vii)
  100. Perquisites - Sale of Moveable Assets - Rule 3(7)(viii)
  101. Perquisites - Residual - Any other benefit, Amenity, Service or Right - Rule 3(7)(ix)
  102. Perquisites - Value of Any Specified Security / Sweat Equity Shares allotted or Transferred to An Employee or Former Employee Rule 3(8)
  103. Perquisite - Valuation of specified security not being an equity share in the company [Rule 3(9)] & Income pertaining to ESOP of start-ups.
  104. Standard deduction u/s 16(ia)
  105. Entertainment Allowance - Professional Tax - Section 16(ii) and 16(iii)
  106. Relief if Salary is received in Arrears or in Advance - Section 89(1)

  107. 7. House Property Income

  108. Chargeability - (Sec. 22)
  109. Composite Rent
  110. Annual Value - (Sec. 23)
  111. Deductions - (Sec. 24)
  112. Other Provisons - (Sec. 25)
  113. Sec 26: Income from property owned by co-owners
  114. Deemed Ownership - (Sec. 27)

  115. 8. Profit and Gains of Business or Profession

  116. Section 28 - Chargeability
  117. Sec 29 Computation of income from PGBP
  118. Section 30 - Rent, Rates, taxes of Building
  119. Section 31 - Repairs of Plant & Machinery
  120. Section 32(1)(i) - Depreciation for Power Generating Undertakings
  121. Section 32 - Depreciation
  122. Rates of Depreciation
  123. Section 32(1)(iia) - Additional Depreciation
  124. Section 32(2) - Setoff and carry forward of unabsorbed Depreciation
  125. Section 32AC - Investment Allowance
  126. Section 32AD - Investment Allowance in Notified Backward Area
  127. Section 33AB - Deduction for Tea, Coffee, Rubber Business
  128. Section 33ABA - Site Restoration Fund( Deduction for Petroleum & Natural Gas Business)
  129. Section 35 - Expenditure on Scientific Research
  130. Section 35ABB - Expenditure for Obtaining Licence to operate Telecommunication Services
  131. Section 35ABA : Amortization of spectrum fee for purchase of spectrum
  132. Section 35AC - Expenditure on Eligible Projects or Scheme -Upto AY 2017-18
  133. Section 35AD - Deduction in respect of expenditure on Specified Business
  134. Section 35CCA - Payment to Associations and Institutions for carrying out Rural Develpoment Programmes
  135. Section 35CCC - Expenditure on Agricultural Extension Project
  136. Method of Accounting - Section 145
  137. Section 35CCD - Expenditure on Skill Development Project
  138. Section 35D - Amortisation of certain Preliminary Expenses
  139. Section 35DD - Amortisation of Amalagamtion or Demerger expenses
  140. Section 145A - Method of Accounting in Certain Cases
  141. Section 35DDA - Amortisation of expenditure incurred under Voluntary Retirement scheme
  142. Section 35E - Amortisation of expenditure for development of Certain Minerals
  143. Section 36(1)(i) - Premium for insurance of stock-in-trade
  144. Section 36(1)(ia) - Premium paid by a federal milk society on life of cattle
  145. Section 36(1)(ib) - Premium for insurance on health of employees
  146. Section 36(1)(ii) - Bonus or commission paid to employees
  147. Section 36(1)(iii) - Interest on borrowed capital
  148. Section 36(1)(iiia) - Discount on Zero Coupon Bond
  149. Section 36(1)(iv) - Employer's Contribution to PF & Superannuation
  150. Section 36(1)(iva) - Employer's Contribution towards Pension Scheme
  151. Section 36(1)(v) - Employer's Contribution towards Gratuity Fund
  152. Section 36(1)(va)- Employee's Contribution to Welfare Fund
  153. Section 36(1)(vi) - Animals used in Business otherwise than as Stock-in-Trade
  154. Section 36(1)(vii) - Bad debts
  155. Section 36(1)(viia) - Provision for Bad and doubtful debts in case of Banks
  156. Section 36(1)(viii) - Transfer to Special Reserve
  157. Section 36(1)(ix) - Expenditure on promotion of family planning
  158. Section 36(1)(xii)-Expenditure incurred by a corporation or body corporate for the objects and purposes authorised
  159. Section 36(1)(xiv)- Contribution to Credit Guarantee Trust Fund
  160. Section 36(1)(xv) - Securities Transaction Tax
  161. Section 36(1)(xvi) - Commodities Transaction Tax
  162. Section 36(1)(xvii) - Expenditure by Co-operative Society for purchase of sugarcane at a specified price
  163. Section 36(1)(xviii) - Expenditure on marked to market loss or other expected loss
  164. Section 37(1) - General clause of Deductions
  165. Section 37(2B) - Payment made to Political Party
  166. Section 40(a)(i) - Non-compliance of provisions of TDS where payment is made to Non-Resident
  167. Section 40(a)(ia) - Non-compliance of provisions of TDS where payment is made to Resident
  168. Section 40(a)(ib) - Disallowance for non-payment of equalisation levy
  169. Section 40(a)(ii)- Income Tax
  170. Section 40(a)(iia) - Wealth Tax
  171. Section 40(a)(iib) - Certain fee etc. paid to a State Govt. Undertaking to the State Govt.
  172. Section 40(a)(iii) - Salary payable outside India without Tax deduction
  173. Section 40(a)(iv) - Provident Fund payment without Tax deduction at Source
  174. Section 40(a)(v) - Tax on perquisite paid by the employer
  175. Section 40(b) - Payment of interest, salary etc. made by firm to its partners
  176. Section 40(ba) - Payment of interest, salary etc. made by AOP to its members
  177. Section 40A(2) - Payment to specified persons not deductible under certain circumstances
  178. Section 40A(3) & 40A(3A) - Payment made otherwise than by account payee cheque
  179. Section 40A(7) - Provision for payment of Gratuity
  180. Section 40A(9) - Contribution to non-statutory funds
  181. Section 40A(13) - marked to market loss or other expected loss
  182. Section 41(1) - Recovery of expenditure & Remission and cessation of trading liability
  183. Section 41(2) - Balancing Charge
  184. Section 41(3) - Sale of Assets used for Scientific Research
  185. Section 41(4) - Recovery of Bad debts
  186. Section 41(4A) - Amount withdrawn from special reserve
  187. Section 41(5) - Adjustment of Loss
  188. Section 42: Special Provision for deduction in case of business for prospecting etc. for mineral oil
  189. Section 43(1) - "Actual Cost" Section 43(2) - "Paid" Section 43(3) - "Plant"
  190. Section 43(4)- Meaning of term "Scientific Research"
  191. Section 43(5) - Meaning of term "Speculative Transaction"
  192. Section 43(6) - WDV of block of Asset
  193. Section 43A - Special provision consequential to changes in rate of exchange
  194. Section 43AA - Taxation of foreign exchange fluctuation
  195. Section 43B - Certain deductions on actual payment basis
  196. Section 43CA - Special provision for full value of consideration for transfer of assets other than capital assets
  197. Section 43CB - Computation of income from construction and service contracts
  198. Section 43D - Special Provision in case of income of public financial institutions
  199. Section 44 - Insurance Business
  200. Section 44A - Special provision for deduction in the case of Trade professional or similar association
  201. Section 44AA - Maintenance of accounts by persons carrying on business or profession
  202. Section 44AB - Audit of accounts of certain persons
  203. Section 44AD - Special provisions for computing profits and gains of business on presumptive basis
  204. Section 14A & Rule 8D - Expenditure in relation to income not includible in total income
  205. Section 44ADA- Provisions for computing profits and gains of profession on presumptive basis
  206. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
  207. Section 44B & 172 - Special provision for computing profits and gains of shipping business in case of non-residents
  208. Section 44BB - Special provision for computing profits and gains in connection with the business of exploration etc. of mineral oils
  209. Section 44BBA - Special provision for computing profits and gains of the business of operation of aircraft in the case of non-resident
  210. Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction
  211. Section 44C - Deduction of head office expenditure in the case of non residents
  212. Section 44DA - Special provision for computing income by way of royalties etc. in case of Non-residents and Foreign Companies
  213. Section 44DB - Special provision for computing deductions in the case of business reorganisation of Co-operative banks
  214. SPECIAL PROVISION FOR TAXATION OF FILM PRODUCER & FILM DISTRIBUTOR - RULE 9A
  215. Deduction in respect of expenditure of distribution rights of feature films - Rule 9B

  216. 9. ICDS with Comparisons - Income computation and disclosure standards

  217. Introduction - Income computation and disclosure standards (ICDS)
  218. ICDS I (Revised) : Accounting Policies
  219. ICDS II : Valuation of Inventories
  220. ICDS III : Construction Contracts
  221. ICDS IV : Revenue Recognition
  222. ICDS V : Tangible Fixed Assets
  223. ICDS VI : Effects of Changes in Foreign Exchange Rates
  224. ICDS VII : Government Grants
  225. ICDS VIII : Securities
  226. ICDS IX : Borrowing Costs
  227. ICDS X : Provisions, Contingent Liabilities & Contingent Assets
  228. Notified ICDS and their corresponding AS's & IndAS's
  229. Comparison of ICDS-I, AS 1 & IndAS-1
  230. Comparison chart of ICDS II, AS-2 & IndAS-2
  231. Comparison of ICDS III, AS-7 & IndAS-115
  232. Comparison Chart of ICDS-IV, AS-9 & IndAS-115
  233. Comparison Chart of ICDS-V, AS-10 & IndAS-16
  234. Comparison Chart of ICDS-IV, AS-11 & IndAS-21
  235. Comparison Chart of ICDS-VII, AS-12 & IndAS-20
  236. Comparison Chart of ICDS-VIII, AS-13 & IndAS-109
  237. Comparison of ICDS-IX, AS-16 & IndAS-23
  238. Comparison of ICDS-X, AS-29 & IndAS-37

  239. 10. Capital Gains

  240. Chargeability - Sec. 45(1)
  241. Meaning of Capital Asset - Sec. 2(14)
  242. Types of Capital Asset
  243. How to determine Period of Holding
  244. Transfer of Capital Asset - Section 2(47)
  245. Complete list of certain transactions not regarded as Transfer
  246. Sec 48- Method of Computation
  247. Full value of Consideration
  248. Expenditure on transfer
  249. Sec 55(2) - Cost of Acquisition & Improvement
  250. Indexed cost of Acquisition & Improvement
  251. COST INFLATION INDEX
  252. Capital Gains exemptions from Tax under section 10
  253. Sec. 45(1A) - Capital Gains On Insurance Claims For Damage Or Destruction Of Capital Asset
  254. Sec 45(1B) - Capital Gain on maturity amount of ULIP
  255. Sec. 45(2) - Capital Gains On Conversion of Capital Assets Into Stock-In-Trade
  256. Sec 45(3) - Capital Gains On Transfer of Capital Asset By A Partner/ Member To Firm/ AOP/ BOI
  257. Sec. 45(4) and Sec 9B - Treatment on transfer of capital asset to partner/member on dissolution or reconstitution of specified entity.
  258. Sec. 45(5) - Capital Gains On Transfer By Way Of Compulsory Acquisition Of An Asset
  259. Section 45(5A) - Special provisions for computation of capital gains in case of joint development agreement
  260. Sec. 46 - Capital Gain on Distribution Of Assets By Companies In Liquidation
  261. Sec 50C - Special Provision For Full Value Of Consideration In Certain Cases
  262. Section 50CA - Special provision for full value of consideration for transfer of share other than quoted share
  263. Sec 50D - Fair Market Value Deemed To Be Full Value Of Consideration In Certain Cases
  264. Sec 55A - Reference to Valuation Officer
  265. Capital Gains In Case Of Non-Residents - FIRST PROVISO TO SECTION 48 AND RULE 115A
  266. Sec. 50A - Computation of capital gains in case of Depreciable Assets
  267. Sec 50B - Slump Sale
  268. Sec 51 - Treatment of Advance Money received
  269. Sec 111A - Tax on Short Term Capital Gains in certain cases
  270. Sec 112 - Tax on Long Term Capital Gains
  271. Section 112A - Tax on long-term capital gains in certain cases
  272. Sec 46A - Capital gains on purchase by company of its own shares or other specified securities
  273. Long term capital gain in case of non -resident
  274. Section 54 - Capital Gain on transfer of Residential Property.
  275. Section 54B - Capital gain on transfer of land used for agricultural purpose
  276. Section 54D - Capital gain on compulsory acquisition of land and buildings forming part of an industrial undertaking
  277. Section 54EC - Investment in Certain Bonds
  278. Section 54F - Capital Gain on sale of LTCA not to be charged in case of investment in residential house
  279. Section 54G - Capital gain on transfer of assets in cases of shifting of Industrial Undertakings from urban areas
  280. Section 54GA - Exemption on CG on shifting of undertaking to SEZ
  281. Sec 54GB : Exemption on CG on transfer of residential property if invested in new manufacturing SME company
  282. Sec 54H : Extension of time limit for acquiring new asset or depositing or investing amount of capital gain, in case of compulsory acquisition.
  283. Sec 54H : Extension of time limit for acquiring new asset or depositing or investing amount of capital gain, in case of compulsory acquisition.

  284. 11. Capital Gains - Certain transactions not regarded as Transfer

  285. Section 47(i) - Distribution of capital asset on total or partial partition of HUF
  286. Section 47(iii) - Transfer of capital asset under a gift, will or an irrevocable trust
  287. Section 47(iv) & 47(v) - Transfer of a capital asset by a holding company to its 100% subsidiary company & vice versa
  288. Section 47(vi) - Transfer of a capital asset by the amalgamating company to the amalgamated company
  289. Section 47(via) - Transfer of shares held in an Indian company, by the amalgamating foreign company to the amalgamated foreign company
  290. Section 47(viaa) - Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution
  291. Section 47(viab) - Transfer of capital assets in a scheme of amalgamation, being a share of a foreign company
  292. Section 47(vib) - Transfer in a demerger of a capital asset by the demerged company to resulting company
  293. Section 47(vic) - Transfer of shares held in an Indian company by a demerged foreign company to the resulting foreign company
  294. Section 47(vica) - Transfer in a business re-organisation
  295. Section 47(vicb) - Transfer by a shareholder, in a business reorganisation
  296. Section 47(vicc) - Transfer of capital assets in a demerger, being a share of a foreign company
  297. Section 47(vid) - Transfer or issue of shares by the resulting company in a scheme of demerger to the shareholders of the demerged company
  298. Section 47(vii) - Transfer by a shareholder, in a scheme of amalgamation, of the shares held by him in the amalgamating company
  299. Section 47(viia) - Any transfer of bonds or GDR referred to in Sec. 115AC, made outside India by a Non-Resident to another Non-resident
  300. Section 47(viiaa) - Transfer outside India of rupee denominated bond by a non-resident to another non- resident
  301. Section 47(viiab) - Transfer by a non-resident on a recognized stock exchange located in any International Financial Services Centre
  302. Section 47(viib) - Any transfer of capital asset, being a Govt. security made outside India, by a non-resident to another non-resident
  303. Section 47(viic) - Transfer of Sovereign Gold Bond issued by the Reserve Bank of India
  304. Section 47(ix) - Any transfer of a capital asset, being any work of art, book, drawing, painting and photograph to the Govt.
  305. Section 47(x) - Any transfer by way of conversion of bonds or debentures of a company into the shares or debentures of that company
  306. Section 47(xa) - Any transfer by way of conversion of bonds referred to in Section 115AC(1)(a) into shares or debentures of any company
  307. Section 47(xb) - Transfer by way of conversion of preference shares of a company to its equity shares
  308. Section 47(xii) - Transfer of land by a sick industrial company which is managed by its workers’ co-operative
  309. Section 47(xiii) - Conversion of partnership firm into company
  310. Section 47(xiiia) - Transfer of membership right in a stock exchange
  311. Section 47(xiiib) - Conversion of unlisted company to LLP
  312. Section 47(xiv) - Conversion of a Sole Proprietary Concern into a Company
  313. Section 47(xv) - Transfer involved in a scheme of lending of securities
  314. Section 47(xvi) - Any transfer of a capital asset in a transaction of reverse mortgage
  315. Section 47(xvii) - Any transfer of a capital asset, being share of a Special Purpose Vehicle (SPV) to a business trust
  316. Section 47(xviii) - Any transfer by a unit holder of a capital asset, held by him in the consolidating scheme of mutual fund
  317. Section 47(xix) - Transfer by a unit holder in the consolidating plan of a mutual fund scheme

  318. 12. Income from Other Sources

  319. Sec 56(1) and (2) - Chargeable Income Under Income from Other Sources
  320. [Sec. 56(2)(vii)] - Gifts received by Individual & HUF
  321. Sec. 56(2)(viia) - Gift received by firm or closely held company
  322. Sec. 56(2)(viib) - Share premium received by closely held company
  323. Sec. 56(2)(viii) - Interest on compensation
  324. Sec. 56(2)(ix) - Advance money forfeited
  325. Sec 56(2)(x) - Gift received by Individual or HUF on or after 01.04.2017
  326. Valuation Rules
  327. Sec. 57 - Deductions
  328. Sec 58 - Amounts not deductible in computing the Income From Other Sources
  329. Tax on distributed profits of Domestic Companies [Sec. 115-O(1)]
  330. Reduction in Dividend Distribution Tax [Sec. 115-O(1A)]
  331. Grossing up of Dividend [Sec. 115-O(1B)]
  332. Loans & Advances by closely held company deemed as Dividend [Sec. 2(22)(e)]
  333. Any distribution of Assets [Sec. 2(22)(a)]
  334. Distribution of Debentures, etc. [Sec. 2(22)(b)]
  335. Distribution of assets in the event of Liquidation [Sec. 2(22)(c)]
  336. Reduction of share capital [Sec. 2(22)(d)]
  337. Transactions not considered as Dividend

  338. 13. Clubbing of Income - Income of other person to be included

  339. Transfer of Income without transfer of Assets - Section 60
  340. Revocable transfer of Assets - Section 61
  341. Transfer Irrevocable for a specified period - Section 62
  342. Definition of term "Revocable transfer" - Section 63
  343. Income of individual to include income of spouse from a concern in which individual has substantial interest - Section 64(1)(ii)
  344. Income from assets transferred to the spouse - Section 64(1)(iv)
  345. Income of individual to include income of son's wife - Section 64(1)(vi)
  346. Income from assets transferred to any person for the benefit of spouse of the transferor - Section 64(1)(vii)
  347. Income of individual to include of AOP to which assets are transferred for the benefit of son's wife - Section 64(1)(viii)
  348. Income of Minor Child - Section 64(1A)
  349. Conversion into HUF Property - Section 64(2)
  350. General Law applicable to Clubbing of Income
  351. Liability of the transferee in respect of Clubbed Income - Section 65
  352. Income From the Accretion to Assets
  353. Clubbing of Negative Income
  354. Diversion of Income By Overriding Title

  355. 14. Set off and Carry forward of Losses

  356. Set off of loss under the same head of income - Section 70
  357. Set off of loss from one head against income from another head (Inter-Head Adjustment) - Section 71
  358. Carry forward and set off of loss from House Property - Section 71B
  359. Carry forward and set off of business loss - Section 72
  360. Provisions relating to carry forward & set off of accumulated losses and unabsorbed deprecaition in case of Amalgamation, Demerger etc. - Section 72A
  361. Exceptions to the rule that losses can be carried forward for eight assessment years
  362. Losses in Speculation Business - Section 73
  363. Carry forward and set off of losses by specified business referred in Section 35AD - Section 73A
  364. Loss under the head Capital Gains - Section 74
  365. Loss from the activity of owning and maintaining race-horses. - Section 74A
  366. Carry forward and set off of losses in case of change in constitution of firm or on succession - Section 78
  367. Carry forward and set off of losses in the case of certain companies - Section 79
  368. No set off of losses consequent to search, requisition and survey - Section 79 [w.e.f. 01.04.2022]
  369. Summary of Rules for set off and carry forward

  370. 15. Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  371. Section 206A - Furnishing of statement in respect of payment of any income to residents without TDS
  372. Section 206AA - Requirement to furnish Permanent Account Number
  373. Applicability of Surcharge or Education Cess
  374. Deduction at source and advance payment - Section 190, Direct payment - Section 191
  375. Section 192 - TDS on Salaries
  376. Section 192A - TDS from withdrawal from Employees Provident Fund Scheme
  377. Section 193 - TDS on Interest on securities
  378. Section 194 - TDS on Dividend
  379. Section 194A - TDS on Interest other than "Interest on Securities"
  380. Section 194B - TDS on winning from lottery or crossword puzzle or card game and other game of any sort
  381. Section 194BB - TDS on winning from Horse Race
  382. Section 194C - TDS on payment to contractors
  383. Section 194D - TDS on Insurance Commission
  384. Section 194DA - TDS on payment in respect of Life Insurance Policy
  385. Section 194E - TDS on payment to non-resident sportsmen or sportsmen association or entertainer
  386. Section 194EE - Payments in respect of deposits under National Savings Scheme, etc.
  387. Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
  388. Section 194G - TDS on Commission etc. on sale of lottery tickets
  389. Section 194H - TDS on Commission (other than Insurance Commission) or Brokerage
  390. Section 194-I - TDS on Rent
  391. Section 194-IA - TDS on payment on transfer of certain immovable property
  392. Section 194IB - TDS on payment of rent by certain individuals or Hindu undivided family
  393. Section 194IC - TDS on Payment under specified agreement
  394. Section 194J - TDS on fees for professional services or technical services
  395. Section 194LA - Payment of compensation on compulsory acquisition of any immovable property (other than agricultural land)
  396. Section 194LB - Income by way of interest from Infrastructure Debt Fund
  397. Section 194LBA - Tax deduction from income from units of business trust
  398. Section 194LBB - Income in respect of units of investment fund
  399. Section 194LBC - Income in respect of investment in securitisation trust
  400. Section 194LC - Income by way of interest from long term bonds and loans from Indian companies
  401. Section 194LD - Income by way of interest on certain bonds and government securities
  402. Section 194M - Payment of certain sums by certain individuals or HUF
  403. Section 194N - Payment of certain amounts in cash
  404. Section 194O - TDS on payments by E-commerce Operator to E-commerce Participant
  405. Section 194P : Deduction of Tax in case of specified senior citizen.
  406. Section 194Q : TDS on Purchase of GOODS
  407. Section 194R: TDS on benefit or perquisite in respect of business or profession.
  408. Section 194S : TDS on payment on transfer of virtual digital asset
  409. Section 195 - TDS on income of non-resident or a foreign company
  410. Section 195A - Income payable "net of tax"
  411. Section 196 - No TDS in case interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
  412. Section 196A - TDS on income in respect of units of non-resident
  413. Section 196B - TDS on income from units to Offshore fund
  414. Section 196C - TDS on Income from foreign currency bonds or GDRs
  415. Section 196D - TDS on Income of foreign institutional investors from securities
  416. Section 197 - Certificate for no or lower deduction of tax
  417. Section 197A - Self declaration for Non-deduction of TDS
  418. Section 200 - Duty of person deducting tax
  419. Section 200(3) - Time limits for furnishing quarterly returns of TDS/ TCS
  420. Section 200A - Processing of statements of tax deducted at source
  421. Section 201 - Consequences of failure to deduct or pay TDS
  422. Section 203A & Rule 114A - Tax deduction and collection account number
  423. Section 206AB : Special provision for TDS for Non-filers of return.
  424. Section 206C - TCS on Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
  425. Section 206CA - Tax collection account number
  426. Section 206CB - Processing of statements of tax collected at source
  427. Section 206CC - Requirement to furnish Permanent Account Number by collectee
  428. Section 206CCA : Special provision for collection of tax at source for non-filers of income-tax return.
  429. Section 234E - Fee for default in furnishing quarterly returns of TDS/ TCS
  430. Time limit for issue of TDS certificate
  431. Section 234F - Fee for default in furnishing return of income
  432. Section 271H - Penalty for incorrect information or failure to furnish statements etc.

  433. 16. Charitable, Religious, Educational Trust or Institutions or Organizations and Tax on Accreted Income

  434. Meaning of "Charitable Purpose" - Section 2(15)
  435. Income of certain Universities, Hospitals, Educational Institution & Medical Institution - Section 10(23C)
  436. Application for approval of registration for claiming exemption u/s 10(23C))(iv)/(v)/(vi)/(via)
  437. Income from property held for Charitable or religious purpose - Section 11(1)
  438. Capital gains deemed to be applied for charitable/religious purposes - Section 11(1A)
  439. Exemption if income accumulated for specific purposes - Section 11(2)
  440. Exemption withdrawn if specific conditions not satisfied - Section 11(3)
  441. Property held under trust includes Business Undertaking - Section 11(4)
  442. Safe Investment mode for Trust - Section 11(5)
  443. No deduction of Depreciation allowed - Section 11(6)
  444. Exemption under section 10 not available except under section 10(1) and 10(23C) - Section 11(7)
  445. Conditions for applicability of sections 11 & 12 - Section 12A
  446. Procedure for Registration (Applicable till 31st March 2021) - Section 12AA
  447. Requirement for obtaining registration u/s 12AB w.e.f. 1st April 2021
  448. Procedure for fresh registration - Section 12AB
  449. Denial of Exemption under section 11 & 12 - Section 13(1)
  450. Educational and medical facilities to specified persons - Section 12(2) and 13(6)
  451. Anonymous Donations & Tax on Anonymous Donation - Section 13(7) & 115BBC
  452. Section 13(8) - When commercial receipts exceeds the specified threshold limit Section 13(9) - Exclusion of income from the total income
  453. Calculation of Income in case of certain violations - Section 13(10)
  454. Tax on specified incomes of certain Institutions - Section 115BBI
  455. Special Provisions Relating to Tax on Accreted Income of Certain Trusts and Institutions

  456. 17. Partnership Firm / Limited Liability Partnership (LLP)

  457. Taxation of Firms & its Partners
  458. Payment of Interest, Bonus, Commission or Remuneration by firm to its partners - Section 40(b)
  459. Assessment of Firm - Section 184
  460. Change in constitution of firm - Section 187
  461. Succession of one firm by another firm - Section 188
  462. Firm dissolved or Business discontinued - Section 189
  463. Carry Forward & Set-off of losses - Section 78

  464. 18. Export Oriented Units (EOU) / Special Economic Zone (SEZ) / Export Promotion Schemes

  465. Special provisions in respect of newly established undertakings in free trade zone, etc. - Section 10A
  466. Special provisions in respect of newly established units in Special Economic Zone (SEZ) - Section 10AA
  467. Special provisions in respect of newly established 100% export-oriented undertakings - Section 10B

  468. 19. Tonnage Taxation

  469. Tonnage Taxation - Section 115V, 115VA, 115VB, 115VC, 115VD
  470. Manner of computation of income under Tonnage Tax Scheme - Section 115VE
  471. Tonnage Income - Section 115VF
  472. Computation of Tonnage Income - Section 115 VG
  473. Calculation in case of joint operation, etc. - Section 115VH
  474. Relevant shipping income & core activities of a tonnage tax company - Section 115VI
  475. Treatment of common costs - Section 115VJ
  476. Depreciation - Section 115VK
  477. General exclusion of deduction and set off, etc. - Section 115VL
  478. Exclusion of loss - Section 115VM
  479. Chargeable gains from transfer of tonnage tax assets - Section 115VN
  480. Exclusion from provisions of section 115JB - Section 115V-O
  481. Method and time of opting for tonnage tax scheme - Section 115VP
  482. Period for which tonnage tax option to remain in option - Section 115VQ
  483. Renewal of tonnage tax scheme - Section 115VR
  484. Prohibition to opt for tonnage tax scheme in certain cases - Section 115VS
  485. Transfer of profits to Tonnage Tax Reserve Account - Section 115VT
  486. Minimum training requirement for tonnage tax company - Section 115VU
  487. Limit for charter in of tonnage - Section 115VV
  488. Maintenance and audit of accounts - Section 115VW
  489. Determination of tonnage - Section 115VX
  490. Amalgamation and Demerger of shipping companies - Section 115VY & Section 115VZ
  491. Effect of temporarily ceasing to operate qualifying ships - Section 115VZA
  492. Avoidance of tax - Section 115VZB
  493. Exclusion from tonnage tax scheme - Section 115VZC

  494. 20. Securitization Trust

  495. Taxation of Securitisation Trusts (General Provisions) - Section 115TCA
  496. Provisions of TDS on Securitisation Trust - Section 194LBC
  497. Meaning of Securitisation Trust
  498. Chapter XII-EA: Special provisions relating to tax on distributed income by Securitisation Trusts - Section 115TA
  499. Interest Payable for Non-Payment of Tax - Section 115TB
  500. Securitisation Trust to be assessee-in-default - Section 115TC

  501. 21. Business Trust

  502. Exempt Income of Business Trust and Unit Holders - Section 10(23FC), 10(23FCA), 10(23FD)
  503. Taxation of Capital Gain Income of Business Trust & Unit Holders
  504. Tax on income of Unit Holder and Business Trust - Section 115UA
  505. Tax Deduction at Source (TDS) under Section 194LBA
  506. Return of income by Business Trust - Section 139(4E)

  507. 22. Investment Fund

  508. Meaning of Investment Fund
  509. Taxation of Investment Fund - Section 115UB
  510. Treatment of losses of Investment Fund

  511. 23. Tax Liability in special Circumstances / Specific Cases

  512. Taxation of Political Parties - Section 13A
  513. Taxation of Electoral Trust - Section 13B
  514. Taxation of Hindu Undivided Family
  515. Principle of Mutuality/Mutual Concerns
  516. Trade & Professional Association
  517. Special provision contained in Section 44A for Trade & Professional Association
  518. Commodities Transaction Tax
  519. Securities Transaction Tax
  520. Statement of Financial Transaction or Reportable Account (SFTRA) - Section 285BA
  521. Penalty for failure to furnish Statement of Financial Transaction or Reportable Account - Section 271FA
  522. Penalty for furnishing inaccurate Statement of Financial Transaction or Reportable Account - Section 271FAA

  523. 24. Minimum Alternate Tax (MAT)

  524. MAT - Introduction
  525. PROVISIONS OF MAT - Rates - [Sec. 115JB(1)]
  526. MAT Rate in case of unit located in International Financial Services Centre - Section 115JB(7)
  527. MAT - Preparation of Profit & Loss Account - [Sec. 115JB(2)]
  528. MAT - Computation of Book Profits - Additions - Explanation 1
  529. MAT - Computation of Book Profits - Deductions
  530. Computation of book profits for a company whose financial statements are prepared in accordance to Indian Accounting Standards - Section 115JB(2A)
  531. Computation of book profits in case of Resulting Company - Section 115JB(2B)
  532. Adjustment in Book Profits - Section 115JB(2C)
  533. Unabsorbed depreciation or losses which can be carried forward - Section 115JB(3)
  534. Section 115JB(2D) Adjustment on account of additional income of past years by finance Act 2021
  535. MAT - Tax Credit - Section 115JAA

  536. 25. Alternate Minimum Tax (AMT)

  537. Alternate Minimum Tax [AMT] Applicable to Persons other than a Company - A.Y. 2012-13 to A.Y. 2023-24
  538. AMT - Rates
  539. AMT - Applicability - Section 115JC
  540. AMT - Adjusted Total Income - Section 115JC(2)
  541. AMT - Audit report - Section 115JC(3)
  542. AMT - Tax Credit - Section 115JD

  543. 26. Return of Income and Assessment Procedure

  544. Return of Income - Who is required to file ITR and when?
  545. Due date of furnishing of return of income
  546. Form, manner & mode of furnishing return of income.
  547. Return of Loss - Section 139(3)
  548. Belated Return & Consequence of late submission - Section 139(4)
  549. Consequences of late filing of Income Tax Return (ITR)
  550. Revised Return - Section 139(5)
  551. Signing and Verification of ITR - Section 140
  552. Particulars to be furnished with return - Section 139(6) & 139(6A)
  553. Updated Return & Tax on updated return - Section 139(8A) & 140B
  554. Defective Return - Section 139(9)
  555. Permanent Account Number (PAN) - Section 139A - General Provisions
  556. Quoting of Aadhar Number and Linking with PAN - Section 139AA
  557. Transactions where PAN to quote is compulsory as per Rule 114B
  558. Submission of Returns through Tax Return Preparer (TRP) - Section 139B
  559. Power of Board to dispense with furnishing documents, etc., with the return - Section 139C
  560. Filing of return in electronic form - Section 139D
  561. Self-assessment - Section 140A
  562. Enquiry before Assessment - Notice under section 142(1)
  563. Direction for Special Audit (Audit by department) - Section 142(2A)
  564. Consequence of Non-Compliance with a notice issued under section 142(1)(i) or u/s 142(1)(ii) or 143(2) or a direction u/s 142(2A).
  565. Reference to Valuation Officer (VO) in certain cases - Section 142A
  566. Processing of Return (Intimation) - Section 143(1)
  567. Regular/Scrutiny Assessment - Section 143(2)/143(3)
  568. Distinction between notice u/s 142(1) and u/s 143(2)
  569. Best Judgment Assessment - Section 144
  570. Powers of Joint Commission (JC) to issue directions in certain cases - Section 144A
  571. Assessment or Reassessment of Incomes escaping assessment - Section 147
  572. Issue of Notice for Reassessment - Section 148
  573. Conducting inquiry, providing opportunity before issue of notice u/s 148 - Section 148A
  574. Prior approval for assessment, reassessment or recomputation in certain cases - Section 148B
  575. Time limit for Notice - Section 149(1)
  576. Sanctions for issue of notice u/s 148 &148A - Section 151
  577. Important aspect related to Assessment - Section 152
  578. Time limit for completion of assessment, reassessment and re-computation - Section 153
  579. Period of limitation to exclude certain period - Explanation 1 to Sec 153
  580. Period of limitation in case the application before settlement commission is withdrawn u/s 245M(1) - 4th & 5th Proviso to Section 153
  581. Rectification of Mistake - Section 154
  582. Re-computation of income/amendment of order of the past years in certain cases – Section 155
  583. Notice of Demand - Section 156
  584. Intimation of Loss - Section 157
  585. Protective Assessment
  586. Dispute Resolution Panel(DRP) - Section 144C

  587. 27. Faceless Assessment / e-Assessment

  588. Faceless Assessment scheme – Introduction
  589. Authorities in Faceless Assessment
  590. Faceless inquiry or Valuation – Section 142B
  591. New Scheme for Scrutiny Assessment – Section 143(3A)/(3B)/(3C)
  592. Faceless assessment (Assessment procedure) – Section 144B
  593. Faceless Assessment procedure in steps
  594. Other Important aspects for Faceless Assessment
  595. Faceless Assessment of income escaping assessment – Section 151A
  596. Faceless rectification, amendments and issuance of notice or intimation - Section 157A

  597. 28. Payment of Taxes and Interest

  598. E-Tutorial of Response to Outstanding Income Tax Demand
  599. Applicability for payment of Advance Tax - Section 207
  600. Advance Tax - Condition of liability to pay Advance Tax - Section 208
  601. Computation of Advance Tax Liability and Payment - Section 209
  602. Payment of Advance Tax in pursuance of order of Assessing Officer - Section 210
  603. Installments of Advance Tax and Due Dates - Section 211
  604. Advance Tax paid in pursuance of revised order of Assessing Officer
  605. Mandatory & Penal Interest - Section 234A
  606. Interest for default in payment of Advance Tax- Section 234B
  607. Interest for deferment in instalments of Advance Tax - Section 234C

  608. 29. Search and Seizure - Procedure, Consequences and Impact

  609. Power regarding discovery, production of evidence, etc (Summons) - Section 131
  610. Procedure for Search and Seizure - Section 132
  611. Requisitioning of Books of Accounts, etc. - Section 132A
  612. Application of seized or requisitioned assets - Section 132B
  613. Power to call for information : Section 133
  614. Power of Survey- Section 133A
  615. Power to collect Information - Section 133B
  616. Power to call for Information by prescribed IT Authority - Section 133C
  617. Power to inspect registers of companies - Section 134
  618. Power of PDGIT/DGIT/PDIT/DIT/PCCIT/CCIT/PCIT/CIT or JC - Section 135
  619. Faceless collection of information - Section 135A
  620. Proceedings before income-tax authorities to be judicial proceedings - Section 136
  621. Assessment in case of search and seizure - Section 153A
  622. Time limit for completion of assessment u/s 153A - Section 153B
  623. Assessment of Income of any other person - Section 153C
  624. Prior approval necessary for assessment in cases of search or requisition - Section 153D

  625. 30. Dispute Resolution

  626. Dispute Resolution Committee (Constitution & Power) - Section 245MA(1) & (2)
  627. Meaning of Specified Orders
  628. Person "Not" eligible for dispute resolution
  629. Giving effect to resolution of dispute by DRC - Section 245MA(2A)
  630. E-Dispute Resolution Scheme, 2022 - Constitution of DRC
  631. Application for dispute resolution
  632. Screening of application by DRC
  633. Procedure to be followed by the DRC
  634. Terminations of dispute resolution proceedings
  635. DRC Power to reduce or waive penalty or immunity from prosecution or both

  636. 31. Old - Provisions

  637. Section 43(2) - Meaning of term "Paid"
  638. Section 43(3) - Meaning of term "Plant"
  639. Deduction u/s 80CCA - Deduction in respect of deposits under National Savings Scheme or payment to a deferred annuity plan
  640. Deduction in respect of investment made under Equity Linked Savings Scheme -Section 80CCB
  641. Extension Of Time For Acquiring New Asset Or Depositing Or Investing Amount Of Capital Gain-Sec 54H
  642. Rates of Fringe Benefits Tax (FBT)
  643. Rates of Banking Cash Transaction Tax (BCTT)
  644. SECTION 43 - Definitions of certain terms relevant to income from PGBP

  645. 32. Old - Rates of TDS and TCS

  646. Rate of Tax collection at Source for Financial Year 2021-22
  647. Rate of Tax Collection at Source for the Financial Year 2020-21
  648. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2021-22
  649. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21
  650. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2019-20
  651. Rate of Tax Collection at Source for the Financial Year 2019-20
  652. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2018-19
  653. Rates of Tax Collection at Source for the Financial Year 2018-19
  654. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2017-18
  655. Rates of Tax Collection at Source (TCS) for the Financial Year 2017-18
  656. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2016-17
  657. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2015-16
  658. Rate of Tax Deduction at Source (TDS Chart) with Threshold limit for the Financial Year 2014-15
  659. Rate of Tax Deduction at Source [TDS Chart] with Threshold limit for the Financial Year 2013-14
  660. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2012-13
  661. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2011-12
  662. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2010-11
  663. Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2009-10
  664. Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2008-09
  665. Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2007-08
  666. Rates of Tax Collection at Source (TCS) for the Financial Year 2016-2017
  667. Rates of Tax Collection at Source (TCS) for the Financial Year 2015-2016
  668. Rates of Tax Collection at Source (TCS) for the Financial Year 2014-2015
  669. Rates of Tax Collection at Source (TCS) for the Financial Year 2013-2014
  670. Rates of Tax Collection at Source (TCS) for the Financial Year 2012-2013
  671. Rates of Tax Collection at Source (TCS) for the Financial Year 2011-2012
  672. Rates of Tax Collection at Source (TCS) for the Financial Year 2010-2011
  673. Rates of Tax Collection at Source (TCS) for the Financial Year 2009-2010
  674. Rates of Tax Collection at Source (TCS) for the Financial Year 2008-2009
  675. Rates of Tax Collection at Source (TCS) for the Financial Year 2007-08
 
 
 
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