Compare the eligibility, evidence and tax-regime context for commonly used deductions and exemptions.
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A practical Section 80D guide explaining health-insurance deduction limits for self and parents, senior-citizen rules, preventive check-ups, medical expenditure and return-filing documentation.
A practical guide to HRA exemption under section 10(13A) and Rule 2A, with the three-part formula, worked example, metro rule, proof requirements and ITR treatment.
A practical guide to NPS tax deductions under sections 80CCD(1B) and 80CCD(2), covering personal vs employer contributions, old/new regime treatment, limits, examples and filing checks.
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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.
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.
A practical guide to NPS tax deductions under sections 80CCD(1B) and 80CCD(2), covering personal vs employer contributions, old/new regime treatment, limits, examples and filing checks.
A practical guide to HRA exemption under section 10(13A) and Rule 2A, with the three-part formula, worked example, metro rule, proof requirements and ITR treatment.
A practical Section 80D guide explaining health-insurance deduction limits for self and parents, senior-citizen rules, preventive check-ups, medical expenditure and return-filing documentation.
Understand how home-loan interest, house-property loss set-off and carry-forward differ under the old and new tax regimes, with a practical computation framework for AY 2026-27.
Using this collection
The articles focus on the calculation and documentation questions behind HRA, health insurance, NPS and home-loan treatment. Because eligibility depends on the taxpayer and tax regime, use the guides as a structured checklist and confirm the current law.
A deduction or exemption available under one regime may be restricted under another. Establish the taxpayer’s regime and income facts before applying a limit shown in an individual guide.
Rent records, insurance payments, NPS contributions and home-loan documents support different statutory tests. Keep section-specific evidence and avoid treating a payment label alone as proof of eligibility.
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