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New vs Old Tax Regime Under Income Tax Act 2025: Tax Year 2026-27 Guide
Tax Year 2026-27 is the first full year governed by the Income Tax Act 2025. This guide compares the default new regime under Section 202 with the optional old...
Perks Aren't Free: How Section 17 Taxes Your Accommodation, Car, ESOPs and Loans
Rent-free housing, a company car, ESOP grants and soft loans from your employer are all perquisites — and Section 17 of the Income Tax Act, 2025 taxes them. Thi...
Tax Reliefs and Rebates Under the Income-tax Act, 2025: A Complete Guide
The Income-tax Act, 2025, effective from 1st April 2026, retains and reorganises the relief framework available to Indian taxpayers under the erstwhile Income-t...
Rule 46(8): Mandatory Daily India-Based Backup of E-Books from 1 April 2026
Rule 46(8) of the Income-tax Rules, 2026 requires every business and professional maintaining electronic books of account to back them up daily on servers physi...
New TDS/TCS Sections Under Income Tax Act, 2025 - Complete Guide for Tax Year 2026-27
The Income Tax Act, 2025 consolidates all TDS into two master sections — 392 for salary and 393 for everything else — replacing the sprawling 194-series. Here i...
A Comparative Analysis of Key Heads of Income - The Income Tax Act, 2025 vis-à-vis The Income Tax Act, 1961
A Comparative Analysis of Key Heads of Income - The Income Tax Act, 2025 vis-à-vis The Income Tax Act, 1961