5 guides
CA SAMAAJ KNOWLEDGE LIBRARY
Income Tax Articles, Returns, TDS & Compliance Guides
Find practical Income Tax guidance for return filing, withholding, business and professional income, deductions, tax audit and payment obligations.
49Relevant guidesPublished collection
6Topic guidesCarefully organised
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Professional subtopic guides
16 guides
TDS & TCS
Navigate TDS and TCS responsibilities by payment type, certificate, return and correction workflow.5 guides
Tax Audit
Understand when tax audit applies, how it differs from statutory audit, and which reporting form fits the taxpayer’s accounts.7 guides
Salary Taxation
Find employee and payroll guidance for salary TDS documents, exemptions, deductions and arrears.5 guides
Business & Profession Taxation
Work through tax-regime choices, presumptive taxation and compliance questions for business and professional income.6 guides
Deductions & Exemptions
Compare the eligibility, evidence and tax-regime context for commonly used deductions and exemptions.Start here
Essential Income Tax guides
INCOME TAX
ITR Forms Explained: How the Main Income Tax Return Forms Differ
Choose the correct ITR for AY 2026-27 using residential status, income heads and form exclusions. Includes a completed ₹19 lakh professional-income example and explains when a small capital gain changes the required form.
TDS & TCS
What Is TDS? Meaning, How It Works and Common Payment Categories
TDS, or Tax Deducted at Source, is income tax withheld by the payer at the time specified under the law and deposited with the government on behalf of the recipient. This guide explains what TDS means, how it works in practice, where it commonly applies, and which current compliance points matter.
AUDIT
Tax Audit Forms 3CA, 3CB and 3CD Explained: Which Form Applies and How the Filing Workflow Works
Which tax audit report applies: Form 3CA or 3CB with Form 3CD for FY 2025-26, and the merged Form No. 26 under section 63 of the Income-tax Act, 2025 from Tax Year 2026-27, with thresholds and filing steps.
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Latest Income Tax articles
INCOME TAX
Section 87A Rebate: When ₹12 Lakh Income Is Really Tax-Free
Check whether your income up to ₹12 lakh is fully tax-free under the new regime, how marginal relief works up to about ₹12.7 lakh, and why tax on equity capital gains is not covered by the ₹60,000 rebate under sections 87A and 156.
CA PRACTICE
How the 60 Tax Audit Limit per CA Is Counted From April 2026
Work out which signed tax audit reports use up your 60-assignment limit from 1 April 2026, why a firm can no longer pool it among partners, and how the UDIN portal counts branches, revised reports and presumptive cases.
INCOME TAX
Section 54 vs 54F: Which Exemption Applies When You Buy a New House?
Work out whether your capital gain qualifies under section 54 or 54F (sections 82 and 86 of the Income-tax Act, 2025), how much you must reinvest, how the CGAS deposit deadline works and when the exemption is taken back.
INCOME TAX
When Is a Gift Taxable Under the Income-tax Act, 2025?
Check in three steps whether a gift you received is taxable from 1 April 2026: who counts as a relative under section 92, which occasions are exempt, how the ₹50,000 limit works for money, property and jewellery, with worked examples.
INCOME TAX
Section 53 vs Section 78: Which Stamp-Duty Value Rule Applies When Property Is Sold Below Circle Rate?
A practical comparison of Sections 53 and 78 of the Income-tax Act, 2025 for property sold below stamp-duty value, covering stock-in-trade vs capital assets, the 110% tolerance, agreement-date relief, valuation references and the buyer-side Section 92 check.
INCOME TAX
Income Tax Rectification vs Revised Return vs Updated Return: Which ITR Correction Route Fits?
A practical guide to choosing between a revised return, income-tax rectification and an updated return when an ITR contains an error or CPC processing creates a mismatch.
INCOME TAX
Section 186 Cash Receipt Limit: How the ₹2 Lakh Rule Works Under the Income-tax Act, 2025
A practical guide to the ₹2 lakh receipt restriction under Section 186 of the Income-tax Act, 2025, covering the three aggregation tests, exceptions, penalty exposure and accounting controls.
TDS & TCS
TDS on Virtual Digital Assets (VDA): 1% Rate, Thresholds, In-Kind Trades and Form 141
A practical guide to VDA TDS under the current Income Tax Act, 2025 framework, covering the 1% rate, annual thresholds, in-kind trades, exchange mechanisms and Form 141.
INCOME TAX
Section 43B(h) to Section 37(2)(g): MSME Payment Deduction, 15/45-Day Test and Year-End Checklist
A practical guide to the MSME income-tax payment rule, covering the 15/45-day test, the shift from section 43B(h) to section 37(2)(g), year-end treatment and an invoice-level compliance workflow.
AUDIT
Clause 44 of Form 3CD: GST Expenditure Break-up, Reconciliation and Tax Audit Checklist
A practical guide to Clause 44 of Form 3CD: build the expenditure population, classify GST-registered and unregistered suppliers, reconcile the buckets and retain audit-ready evidence.
INCOME TAX
Cash Loans and Repayments Under Income-tax Act, 2025: Sections 185 and 188 Explained
A practical guide to sections 185 and 188 of the Income-tax Act, 2025: the Rs. 20,000 aggregation tests, permitted payment modes, property advances, exceptions, penalties and controls for accounts teams.
TDS & TCS
TRACES Justification Report: How to Read TDS Defaults and Choose the Right Correction
A practical guide to reading a TRACES Justification Report, reconciling TDS defaults, choosing the right online or offline correction route, and verifying that the issue is actually resolved.
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About Income Tax guidance
This collection separates filing and compliance questions by task, so you can move from understanding a rule to choosing the right form, calculation or next step. Check the publication and review dates on each guide and verify time-sensitive thresholds against current official guidance before acting.
