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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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
TDS & TCS
Contractor vs Professional Services for TDS: Section 393 Classification Guide (Old 194C vs 194J)
A practical Section 393 guide to deciding whether a resident service payment is contractor work, professional services or technical services, with current rates, thresholds, examples and a documentation checklist.
INCOME TAX
HUF Income Tax in India: How Income, Clubbing, Returns and Partition Work
A practical guide to HUF income tax in India: what income belongs to an HUF, section 64(2) clubbing, return-form selection, documentation and section 171 partition rules.
TDS & TCS
TDS on Business Benefits and Dealer Incentives: ₹20,000 Threshold, Valuation and In-Kind Gifts
A practical guide to TDS on dealer incentives, business gifts and other benefits, covering the ₹20,000 threshold, 10% rate, valuation, in-kind rewards, discounts, conferences and influencer products.
INCOME TAX
NPS Tax Deduction: Section 80CCD(1B) vs 80CCD(2), Old vs New Regime Explained
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.
INCOME TAX
Updated Return (ITR-U): When You Can File, What You Cannot Change and Additional Tax
A practical guide to updated income-tax returns covering ITR-U eligibility, 48-month framework, restrictions, additional tax, revised-return comparison and filing checks.
TDS & TCS
TDS on Rent: Section 194-I vs 194-IB, Rates, Form 26QC and New Form 141
A practical rent-TDS guide explaining the old section 194-I vs 194-IB distinction, payer and asset tests, rates, TAN/PAN treatment and the post-April 2026 move from Form 26QC to Form 141.
INCOME TAX
Form 39 for Salary Arrears Relief: Section 157 Calculation, Form 10E Transition and Checklist
A practical guide to income-tax relief for salary arrears under section 157, explaining Form 39, the Form 10E transition, calculation logic, records and filing checklist.
INCOME TAX
HRA Exemption Calculation: Section 10(13A), Rule 2A Formula, Example and Proof Checklist
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.
TDS & TCS
Form 128 for Lower or Nil TDS: Eligibility, Application Logic and Practical Checklist
A practical guide to Form 128 under the Income-tax Act, 2025, explaining lower or nil withholding certificates, how they differ from self-declarations, what to prepare and how to monitor the certificate.
INCOME TAX
Advance Tax vs Self-Assessment Tax: Difference, Payment Timing and Practical Checklist
A practical guide to advance tax and self-assessment tax in India, including instalment timing, final tax shortfalls, interest implications, e-Pay Tax workflow and a worked example.
INCOME TAX
Section 44AD vs 44ADA: Presumptive Taxation for Business and Professionals Explained
Section 44AD is for small businesses and 44ADA for specified professions. Eligibility, the 5% cash test, presumptive rates, section 58 of the Income-tax Act, 2025 and five worked calculations.
INCOME TAX
Capital Loss Set-Off and Carry Forward: STCL vs LTCL Rules with Examples
A practical guide to short-term and long-term capital loss set-off in India, including what each loss can absorb, the eight-year carry-forward rule, filing conditions and worked examples.
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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.
