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 44AA Books of Account: Who Must Maintain Records and How It Differs from Tax Audit
A practical guide to Section 44AA book-maintenance rules for Indian businesses and professionals, including specified professions, thresholds, presumptive taxation and the difference from tax audit under Section 44AB.
INCOME TAX
Income Tax Notices Explained: Common Types and First Response Steps
A practical guide to understanding Indian income tax notices, what common notice sections usually indicate, and how to respond without missing key procedural steps.
INCOME TAX
PAN vs TAN: Purpose, Applicability and Key Differences
PAN and TAN are both Income-tax Department identifiers, but they serve different functions. PAN identifies the taxpayer or person entering specified tax-related transactions, while TAN identifies the person responsible for deducting or collecting tax at source.
TDS & TCS
Section 194J Explained: TDS on Professional and Technical Fees
Section 194J governs TDS on specified payments to residents such as professional fees, technical fees, royalty, director remuneration other than salary, and certain non-compete payments. This guide explains who must deduct, current verified rates and thresholds, key exceptions, and how the rule works in practical accounting and tax work.
INCOME TAX
Section 44ADA for Professionals: Eligibility, Computation and Compliance
Section 44ADA lets eligible resident professionals compute taxable professional income on a presumptive basis. This guide explains who can use it, how the 50% rule works, when the higher ₹75 lakh threshold can apply, and what changes when profit is declared below the presumptive level.
TDS & TCS
Section 194C Explained: TDS on Contractor Payments
Section 194C covers TDS on many payments to resident contractors and subcontractors. This guide explains who must deduct, what counts as work, current rates and thresholds, key exceptions, and how the rule operates in day-to-day practice.
INCOME TAX
Section 44AD Presumptive Taxation: Eligibility, Computation and Records
Section 44AD lets eligible small businesses compute taxable profit on a presumptive basis instead of claiming detailed business expenses. This guide explains who can use it, how 6% and 8% rates work, the turnover conditions, the five-year lock-out issue, advance tax treatment, and practical examples.
TDS & TCS
TDS Certificates Explained: Form 16, Form 16A and Verification
Understand what TDS certificates prove, when Form 16 and Form 16A apply, the currently published issuance timelines, and how to verify them against TRACES, Form 26AS and AIS.
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
TDS Returns Explained: Forms, Filing Cycle and Correction Basics
Choose the correct TDS statement for the reporting period, reconcile challans and deductee credits, and calculate the two-year correction limit with dated examples.
INCOME TAX
Form 16 vs Form 16A: Key Differences and When Each Is Issued
Choose the correct TDS certificate by period and payment type: Form 16/16A through FY 2025-26, and Form 130/131 from Tax Year 2026-27, with issue dates and correction steps.
AUDIT
Tax Audit vs Statutory Audit: Scope, Applicability and Key Differences
Tax audit and statutory audit are not the same. For Indian professionals and businesses, the key distinction is the law, purpose, coverage and reporting format. This guide compares section 44AB tax audit with company-law statutory audit, explains when both may apply together, and highlights the checks worth confirming from current official guidance.
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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.
