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
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.
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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.
