INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Check publication dates and seek advice on how information applies to your circumstances.
10 resources match your filters.
Tax Saving for Tax Year 2026-27: A Practical Plan
Tax saving for Tax Year 2026-27 under the Income-tax Act, 2025: choose the regime first, then use s.123, s.124 and s.126, with a plan to 31 March 2027.
Tax PlanningDiwali Gifts and Bonus 2026: Income Tax, GST and TDS Rules
Festive gifts and bonus for staff, dealers and clients: Rs 15,000 perquisite limit, Rs 50,000 GST gift limit, blocked ITC and 10% TDS, with examples.
Tax PlanningGift Taxation for Individuals: What Section 56(2)(x) Covers
Cash, property and jewellery gifts above Rs 50,000 are taxable unless from a defined relative or on marriage. The relative list and stamp-value trap.
Tax PlanningCapital Gains or Business Income? Share Trading Tax Dispute
Are your listed share gains capital gains or business income? CBDT Circular 6/2016 offers a safe harbour, but consistency is what courts actually test.
Tax PlanningProperty Capital Gains 2026: 12.5% or 20% Indexation
Sold land or a flat? The 12.5% vs 20% indexation choice, CII 376, TDS under 194-IA, Sections 54/54EC/54F and worked examples for FY 2025-26.
Tax PlanningHRA Exemption 2026: 8 Metro Cities at 50%, Rules, Examples
HRA exemption rules 2026: least-of-3 formula, 8 metro cities at 50% from FY 2026-27, landlord PAN rules, worked examples and old vs new regime impact.
Tax PlanningCapital Gains Tax on Shares and Mutual Funds AY 2026-27
Complete FY 2025-26 guide to capital gains on shares and mutual funds: STCG 20%, LTCG 12.5% above Rs 1.25 lakh, grandfathering, loss set-off and reporting.
Tax PlanningSection 54 vs 54F: Save Capital Gains Tax on Property Sale
Section 54, 54F and 54EC explained in full: what to reinvest, the Rs 10 crore cap, CGAS deadline, 3-year lock-in and worked examples to save capital gains tax.
Tax PlanningHouse Property Income and Home Loan Tax Benefits (AY 2026-27)
How house property is taxed for AY 2026-27: self-occupied vs let-out, the Rs 2 lakh home loan interest deduction, 80C principal, and new-regime limits.
Tax PlanningOld vs New Tax Regime AY 2026-27: Break-Even Examples
Old vs new tax regime for AY 2026-27: slabs, the Rs 12 lakh zero-tax point, a break-even rule and worked examples to choose the right option.