INCOME TAX ACT 2025 EXPLAINED

Profits and Gains of Business or Profession Under the Income Tax Act, 2025 (Part 3): Computation of Business Income and Allowable Business Deductions (Sections 27 to 34) SIT0209202601

SIT0209202601

Profits and Gains of Business or Profession Under the Income Tax Act, 2025 (Part 3): Computation of Business Income and Allowable Business Deductions (Sections 27 to 34)

G BHARDWAJ September 2, 2026

In the previous two parts of this series, we discussed the incomes chargeable under the head “Profits...

Profits and Gains of Business or Profession Under the Income Tax Act, 2025 (Part 2): Other Incomes Chargeable under Section 26 SIT2008202601

SIT2008202601

Profits and Gains of Business or Profession Under the Income Tax Act, 2025 (Part 2): Other Incomes Chargeable under Section 26

G BHARDWAJ August 20, 2026

Introduction In Part 1 of this series, we discussed the fundamentals of business income, the meaning of...

Business Income Under the Income Tax Act, 2025 (Part 1): Chargeability, Meaning of Business & Profession and Section 26 Explained SIT0908202601

SIT0908202601

Business Income Under the Income Tax Act, 2025 (Part 1): Chargeability, Meaning of Business & Profession and Section 26 Explained

G BHARDWAJ August 9, 2026

The head “Profits and Gains of Business or Profession” is one of the five heads of income...

Income from House Property Under the Income Tax Act, 2025 (Part 4): Co-owned Property, Arrears of Rent, Unrealised Rent & Owner SIT0808202601

SIT0808202601

Income from House Property Under the Income Tax Act, 2025 (Part 4): Co-owned Property, Arrears of Rent, Unrealised Rent & Owner

G BHARDWAJ August 8, 2026

In the first three parts of this series, we discussed the chargeability of Income from House Property,...

Income from House Property Under the Income Tax Act, 2025 (Part 3): Deductions, Interest on Borrowed Capital & Computation SIT0708202601

SIT0708202601

Income from House Property Under the Income Tax Act, 2025 (Part 3): Deductions, Interest on Borrowed Capital & Computation

G BHARDWAJ August 7, 2026

In Part 1, we discussed the chargeability of income from house property, ownership and the types of...

Income from House Property Under the Income Tax Act, 2025 (Part 2): Annual Value, Self-Occupied & Let-Out Property SIT0408202601

SIT0408202601

Income from House Property Under the Income Tax Act, 2025 (Part 2): Annual Value, Self-Occupied & Let-Out Property

G BHARDWAJ August 4, 2026

In Part 1 of this series, we discussed the scope of taxation under the head Income from...

Income from House Property Under the Income Tax Act, 2025 (Part 1): Chargeability, Ownership and Types of House Property SIT2807202601

SIT2807202601

Income from House Property Under the Income Tax Act, 2025 (Part 1): Chargeability, Ownership and Types of House Property

G BHARDWAJ July 28, 2026

Income from House Property is one of the five heads of income under the Income Tax Act,...

TDS Under the Income Tax Act, 2025 (Part 4): TDS Returns, Forms, Certificates, Interest, Penalties, Practical Issues & Complete Compliance Guide SIT2107202602

SIT2107202602

TDS Under the Income Tax Act, 2025 (Part 4): TDS Returns, Forms, Certificates, Interest, Penalties, Practical Issues & Complete Compliance Guide

G BHARDWAJ July 21, 2026

This is the fourth and final article in our series on Tax Deducted at Source (TDS) under...

TDS Under the Income Tax Act, 2025 (Part 3) : TDS on Business Payments SIT2107202601

SIT2107202601

TDS Under the Income Tax Act, 2025 (Part 3) : TDS on Business Payments

G BHARDWAJ July 21, 2026

After discussing the basic principles of Tax Deducted at Source (TDS) in Part 1 and TDS on...

TDS Under the Income Tax Act, 2025 (Part 2): TDS on Salary, Interest, Dividends, Winnings & Other Common Payments SIT1607202602

SIT1607202602

TDS Under the Income Tax Act, 2025 (Part 2): TDS on Salary, Interest, Dividends, Winnings & Other Common Payments

G BHARDWAJ July 17, 2026

The Income Tax Act, 2025 has simplified the TDS framework by consolidating numerous provisions into two principal...