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
INCOME TAX
Form 10-IEA and the Old Tax Regime: When Business Taxpayers Must File and How Often They Can Switch
Form 10-IEA lets business and professional taxpayers leave the new tax regime once and re-enter once. Due date, section 202 of the 2025 Act, lock-in rules and worked comparisons.
INCOME TAX
Advance Tax Under the Income-tax Act, 2025: How to Calculate Each Instalment With Worked Examples
How advance tax works from tax year 2026-27 under the Income-tax Act, 2025: who must pay, cumulative instalments after TDS, the presumptive single instalment, and interest under sections 424 and 425 with worked examples.
TDS & TCS
TDS on Property Purchase After 1 April 2026: How Buyers Deduct 1% and File Form 141
From 1 April 2026, property buyers deduct 1% of the higher of price and stamp duty value under section 393(1), Serial No. 3(i), aggregate joint buyers for the ₹50 lakh test, and file Form 141 without a TAN.
INCOME TAX
AIS vs TIS vs Form 26AS (Now Form 168): What Each Shows and How to Reconcile Before Filing
What Form 26AS, AIS and TIS each show, how Form 168 under rule 245 of the Income-tax Rules, 2026 takes over from tax year 2026-27, and how to reconcile them before filing a return.
INCOME TAX
Section 80D Health Insurance Deduction: Limits, Parents, Senior Citizens and Medical Expenses
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.
TDS & TCS
Form 12BB Explained: Salary TDS Proof Submission Guide for Employees and Payroll Teams
Understand what Form 12BB is, how it differs from Form 16, which salary-tax claims it supports, and how employees and payroll teams should handle declarations, proofs and year-end TDS.
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.
INCOME TAX
How to Pay Income Tax Online: e-Pay Tax, CRN, Challan Selection and Common Mistakes
A practical guide to paying advance tax, self-assessment tax and other direct taxes through the Income Tax e-Pay Tax service, including CRN generation, payment modes, verification and common challan mistakes.
TDS & TCS
TDS on Purchase of Goods After 1 April 2026: Section 393 Guide for Buyers
From 1 April 2026, buyers with over ₹10 crore business turnover deduct 0.1% TDS on purchases above ₹50 lakh per seller under section 393(1), Serial No. 8(ii), instead of section 194Q.
TDS & TCS
Form 121 Replaces Form 15G and 15H: Eligibility and How the New TDS Declaration Works
From Tax Year 2026-27, Form 121 replaces the earlier Form 15G and Form 15H declaration framework. Understand who can use it, the nil-tax condition, timing and common mistakes.
INCOME TAX
House Property Loss: Old vs New Tax Regime Rules for Home-Loan Interest and Set-Off
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.
INCOME TAX
ITR E-Verification Explained: 30-Day Rule, Methods and What Happens If You Verify Late
A practical guide to income-tax return e-verification, including the 30-day rule, Aadhaar OTP, EVC, net banking, DSC, ITR-V and the consequences of delayed verification.
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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.
