Knowledge Center
Clear, current guides for Indian taxpayers — 67 in-depth articles updated for FY 2025-26 / AY 2026-27, GST 2.0 and the Income-tax Act 2025.
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Show latest onlyWhat is GST? CGST, SGST and IGST Explained with Examples (2026)
GST splits into CGST and SGST on same-state supplies and IGST on inter-state supplies and imports. Learn how the tax flows, how ITC is utilised, and how the slabs changed under GST 2.0.
TDS Rates and Thresholds for FY 2025-26 (AY 2026-27): Full Chart
Budget 2025 raised several TDS thresholds, including senior citizen bank interest to Rs 1 lakh and 194H commission to Rs 20,000. Here is the full section-wise TDS chart for FY 2025-26.
Tax Forms Guide 2026: Form 12BB, 15G, 15H, 10E and 26QB Explained
Who files Form 12BB, 15G, 15H, 10E, 26QB, 10-IEA and Form 67, with whom, and when — a practical decoder for India's most-used tax forms, with filing-order tips that prevent notices.
Income Tax Act 2025 vs 1961: New Section and Form Number Mapping
The Income-tax Act, 2025 renumbers sections and forms from 1 April 2026. This guide maps every commonly used old number to its new one and explains which law applies to which year.
Tax Deductions Beyond 80C FY 2025-26: 80D, 80CCD, 80TTB, 80G
Old-regime deductions beyond 80C explained for FY 2025-26: 80D health cover, NPS under 80CCD, interest deductions 80TTA and 80TTB, donations, education loans and disability benefits.
Tax Compliance Calendar FY 2026-27: GST, ITR & TDS Due Dates
The master FY 2026-27 compliance calendar: GST return dates, income tax deadlines, advance tax instalments and TDS schedules in one place, with what has already passed as of late August 2026 and what lies ahead.
Tax Audit under Section 44AB: Applicability Limits FY 2025-26
A chartered accountant must audit your books when turnover or professional receipts cross the Section 44AB limits. See the thresholds, the 44AD opt-out trap and the audit due dates.
Sukanya Samriddhi Yojana 2026: Interest Rate, Rules and Maturity
Sukanya Samriddhi Yojana pays 8.2% as of 2026 — the highest small savings rate — with fully tax-free maturity. Here are the eligibility rules, deposit limits, withdrawal windows and closure exceptions.
SCSS Senior Citizen Investment Options: 8.2% Rate, Limits & Tax
Complete 2026 guide to the Senior Citizens' Savings Scheme: the 8.2% quarterly-payout rate, ₹30 lakh cap, 5+3 year tenure, eligibility from age 60, and the 80C and 80TTB tax angles.
Senior Citizen Income Tax Reliefs FY 2025-26: Pension, 80TTB, TDS
Senior citizens get a higher exemption limit, a Rs 50,000 interest deduction under 80TTB, a Rs 50,000 health-premium limit under 80D and a Rs 1 lakh TDS threshold on bank interest for FY 2025-26. This guide consolidates every relief and where it applies.
Section 80C Deductions List FY 2025-26: Eligible Investments
The full Section 80C list for FY 2025-26: PPF, ELSS, LIC, EPF, home loan principal, tax-saver FDs, NSC, Sukanya Samriddhi and tuition fees within the ₹1.5 lakh old-regime limit.
Reverse Charge Mechanism in GST: RCM List and Rules (2026 Guide)
Under reverse charge the buyer, not the supplier, pays GST to the government. This guide lists the notified services and goods, explains time of supply, and shows how to pay RCM in cash and still claim ITC.
QRMP Scheme: Quarterly Return and Monthly Payment Guide (2026)
The QRMP scheme lets taxpayers up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Learn the 35% fixed sum method, self-invoice method, IFF and due dates for 2026.
Professional Tax in India: States, Slabs and Registration 2026
Professional tax depends on where you work: nine-plus states levy it, Delhi and several others do not. Learn the ₹2,500 cap, typical slabs, employer obligations and self-employed enrollment.
Presumptive Taxation: Section 44AD and 44ADA for Freelancers
Small businesses and freelancers can declare income at a presumed rate instead of maintaining books. Learn the 44AD and 44ADA limits for FY 2025-26, rates, advance tax relief and the opt-out trap.
PPF Account Rules 2026: Interest Rate, Withdrawals and Taxation
The Public Provident Fund pays 7.1% as of 2026 with completely tax-free returns. This guide covers deposit limits, the 15-year tenure, loans, partial withdrawals, extensions and who can open an account.
PM Ujjwala Yojana (PMUY) 2026: Free LPG Connection Apply Online
PMUY gives adult women from listed poor-category households a free LPG connection with the first refill and hotplate, plus a Rs 300 subsidy per cylinder up to 12 a year. Here is the eligibility list, document set and the pmuy.gov.in application process.
MUDRA Loan 2026: Shishu to Tarun Plus Rs 20 Lakh – Rates & Apply
PMMY gives non-corporate, non-farm micro enterprises collateral-free loans up to Rs 20 lakh, with the Tarun Plus category added in October 2024 for successful prior Tarun borrowers. Here is how the four categories, rates and application process work.
PM-KISAN Samman Nidhi: Eligibility, ₹6,000 Instalments & Status
Who gets PM-KISAN's ₹6,000 annual income support, who is excluded, how mandatory eKYC works, and how to track instalments, the beneficiary list and grievances on the official portal.
PMAY-U 2.0 Guide: ₹1.80 Lakh Subsidy, Verticals & How to Apply
How PM Awas Yojana Urban 2.0 works: the ₹1.80 lakh Interest Subsidy Scheme, BLC, AHP and rental housing verticals, eligibility rules, women ownership preference and the application process.
PAN, GSTIN, TAN, Aadhaar & IFSC: ID Formats Explained (2026)
Decodes the structure of PAN, TAN, GSTIN, Aadhaar, IEC, IFSC, CIN, Udyam number and DIN character by character, with one quick verification tip for each Indian financial ID.
PAN Card Guide: Types, Application, Correction and Fees (2026)
Decode the 10-character PAN, choose between instant e-PAN and the regular route, and learn the documents, fees and correction steps that keep your application from being rejected.
Old vs New Tax Regime FY 2025-26: Which One Is Better for You?
A decision framework for the FY 2025-26 regimes with ₹12 lakh and ₹15 lakh salary worked examples under both regimes, plus the switching rules and Form 10-IEA lock-in.
NPS Guide 2026: Tier-1 vs Tier-2 Accounts, Tax Benefits Explained
The National Pension System locks Tier-1 savings till 60 but offers tax perks no other instrument matches, including an extra Rs 50,000 deduction and an employer contribution route that survives the new regime.
Mutual Fund Taxation 2026: Capital Gains, SIP and Dividend Rules
Mutual fund tax depends on what the fund holds and how long you hold it. This guide explains equity, debt, gold and international fund taxation, plus how SIP redemptions are split under FIFO.
Section 43B(h) Explained: The MSME 45-Day Payment Rule (2026)
Buying from micro and small enterprises now carries a tax deadline: pay within 45 days of acceptance or the deduction shifts to the year of actual payment. Here is how Section 43B(h) works for buyers and suppliers.
ITR Forms for AY 2026-27: ITR-1 to ITR-7, Which One to File
A form-by-form selector for AY 2026-27: who can file ITR-1 Sahaj, ITR-2, ITR-3, ITR-4 Sugam, ITR-5, ITR-6 and ITR-7, and what changed with the Income-tax Act 2025 realignment.
ITC Reconciliation With GSTR-2B and IMS: Step-by-Step Guide 2026
A practical workflow for reconciling input tax credit between your books, GSTR-2B and the Invoice Management System: how accept, reject and pending actions work, the mismatch buckets to clear, and the 180-day payment discipline under rule 37.
ITC Under GST: Section 16 Conditions and Section 17(5) Blocked Credits
A master guide to claiming input tax credit under GST: the six section 16 conditions every claim must pass, the full section 17(5) blocked-credit list with exceptions, car ITC for dealers and fleets, and apportionment under rules 42 and 43.
Income Tax Slabs FY 2025-26 (AY 2026-27): New & Old Regime Rates
Complete FY 2025-26 (AY 2026-27) slab guide: new regime rates with the ₹12 lakh zero-tax rebate, old regime slabs, ₹75,000 standard deduction, surcharge caps and cess.
Income Tax Refund Status: Timeline, Interest and Failed Refunds
Most refunds reach the bank within two to six weeks of e-verification, with 0.5% monthly interest under Section 244A. Learn how to track the status and fix a failed refund credit.
Income Tax Notice Types in India and How to Respond (2026 Guide)
A tax notice is not always bad news — many are automated intimations. Learn what each section number means, the reply deadlines, and the safe way to verify and respond online.
Income Tax Glossary India: 50+ Terms Explained A to Z (2026)
A plain-English A-to-Z glossary of 50+ income tax terms for 2026 — assessment year, tax year, TDS, 87A, Form 26AS, AIS, notices and more — updated for FY 2025-26, AY 2026-27 and the Income-tax Act, 2025.
Income-tax Act 2025: Key Changes and the New Tax Year Concept
India's new income tax law took effect on 1 April 2026. The 1961 Act is replaced for tax year 2026-27 onwards — same rates, new terminology, renumbered sections and one single Tax Year.
Income from House Property: Home Loan Interest Rules FY 2025-26
How house property income is taxed and how home loan interest works: the ₹2 lakh self-occupied cap, let-out loss set-off, deemed let-out rules and closed 80EE/80EEA windows.
IEC (Import Export Code): Application, Fees, Annual Update 2026
No IEC, no cross-border trade: the 10-digit DGFT code unlocks customs clearance and export benefits. Learn the ₹500 online application, documents and the April-June annual updation that keeps it alive.
HSN Code: Meaning, Digits Explained and How to Find Yours (2026)
HSN codes classify every product for GST and customs. Learn what the digits mean, turnover-wise quoting rules in GSTR-1, the 2025 export chapter change and how to find the correct code for your goods.
HRA Exemption Calculation: Section 10(13A) Rules with Example
How exempt HRA is computed as the least of actual HRA, rent minus 10% of salary, and 50% or 40% of salary, with a metro versus non-metro example and document checklist.
How to File ITR Online AY 2026-27: Complete Step-by-Step Guide
A step-by-step walkthrough of online ITR filing for AY 2026-27: PAN or Aadhaar login, pre-filled data checks, AIS reconciliation, deductions, submission and e-verification within 30 days.
Section 80D Health Insurance Deduction: Limits, Rules & 2026 Tips
Full 2026 guide to Section 80D: the ₹25,000 and ₹50,000 premium limits for family and parents, the ₹5,000 preventive check-up slot, cash-payment rules and the old-vs-new regime decision.
GSTR-9 & GSTR-9C Annual Return Guide 2026: Due Date & Format
A complete guide to the GST annual return: who must file GSTR-9, what the 3B-versus-GSTR-1 and Table 8 ITC reconciliations involve, when GSTR-9C applies, and the late fee for missing 31 December 2026.
GSTR-3B Filing Guide: Sections, Due Dates and Late Fee (2026)
GSTR-3B is where you declare your net GST liability and pay it. This section-wise guide covers due dates, auto-pulled data from GSTR-1 and GSTR-2B, DRC-01C mismatch risk, interest and late fee caps.
GSTR-1 Filing Guide: Due Dates, Tables and Late Filing Rules (2026)
GSTR-1 reports all your outward supplies and drives your buyers' input credit through GSTR-2B. Check the due dates for monthly and QRMP filers, table-wise contents, HSN rules and late-filing consequences.
GST Registration: Threshold Limits, Documents and Process (2026)
GST registration is compulsory above ₹40 lakh for goods and ₹20 lakh for services in normal category states, and in specific cases regardless of turnover. Here are the limits, documents and the full REG-01 process.
GST Rates in 2026: 5%, 18% and 40% Slabs After GST 2.0 Explained
Since 22 September 2025, GST runs on 5% and 18% slabs with a 40% demerit rate. See what became exempt, what got cheaper, and how to confirm the correct rate for your product's HSN code.
GST Notices Explained: DRC-01, ASMT-10, REG-17 and Replies (2026)
A GST notice is not always a tax demand — many are intimations needing a timely reply. Decode DRC-01, DRC-01A, ASMT-10, REG-17, REG-19 and DRC-07, with the deadlines and reply route for each.
GST Late Fee and Interest: Calculation, Rates and Waiver (2026)
A late GST return attracts a flat late fee plus 18% annual interest on unpaid tax, and wrongly used credit draws 24%. Know the per-day rates, turnover caps, calculation method and waiver history for 2026.
GST Glossary: 45+ GST Terms and Abbreviations Explained (2026)
Forty-five GST terms and abbreviations explained in simple English — GSTR-1 to GSTR-9, ITC, RCM, QRMP, e-invoicing and DRC notices — grouped by task and updated for the GST 2.0 structure of 2026.
GST for Freelancers: Export Services, LUT and Invoicing (2026)
Services billed to foreign clients are zero-rated exports — with a filed LUT you charge no GST at all, without one you pay 18% and chase refunds. Here is the complete freelancer GST and LUT guide for 2026.
GST for E-commerce Sellers: Section 9(5), TCS and Invoicing (2026)
Selling on Amazon or Flipkart changes your GST in three ways: registration becomes compulsory, some supplies shift the tax to the operator, and payouts carry 0.5% TCS. Here is how it all fits together in 2026.
GST Composition Scheme: Eligibility, Rates and Limits (FY 2025-26)
The GST composition scheme lets small businesses pay tax at a flat rate on turnover instead of tracking input credit. Here are the eligibility limits, current rates for FY 2025-26, restrictions and the compliance calendar.
Gold Investment Options 2026: SGB, ETFs, Digital Gold & Tax Rates
How to invest in gold in 2026: physical gold after the duty cut, existing Sovereign Gold Bonds, gold ETFs and funds at 12.5% LTCG after 24 months, plus unregulated digital gold and a full tax table.
Form 16 for ITR Filing: Parts A and B, Due Date, Lost Copy
What Form 16 contains, when employers must issue it, how to file your ITR with it, and what to do when the certificate is lost or never arrives.
EPF Withdrawal Rules 2026: TDS, Taxation and 5-Year Service Rules
Withdrawing your EPF can be completely tax-free or fully taxable depending on one thing: five years of continuous service. Here is how EPF withdrawal taxation, TDS and transfers work in 2026.
ELSS vs PPF vs Tax-Saver Fixed Deposit: Which One Wins in 2026?
ELSS, PPF and tax-saver fixed deposits all save 80C tax but behave very differently. Here is a head-to-head comparison of returns, lock-ins, taxation and suitability as of 2026.
E-Way Bill Rules 2026: Limit, Validity and Exemptions Explained
A complete evergreen guide to e-way bill rules: when the ₹50,000 threshold applies, how validity is calculated per 200 km, exemptions, transit documents and the penalties for moving goods without a valid e-way bill.
How to e-Verify Your ITR: Methods and the 30-Day Rule (2026)
Filing the ITR is not enough — it must be e-verified within 30 days or it is treated as never filed. Compare all verification methods and learn the fixes if you missed the window.
E-Invoicing Under GST: Threshold, IRN, QR Code and 2FA Guide
A complete guide to GST e-invoicing: the ₹5 crore turnover threshold and how it phased down, IRN generation through the IRP, the signed QR code, the 30-day reporting window for larger taxpayers, exemptions, penalties and the 2025 two-factor authentication rollout.
Crypto Tax in India 2026: Flat 30% VDA Tax, 1% TDS & ITR Rules
Crypto gains are taxed at a flat 30% with only cost of acquisition deductible, plus 1% TDS under section 194S once annual transfers cross small thresholds. This guide covers loss rules, gifts and Schedule VDA reporting for 2026.
Capital Gains Tax Rates in India (FY 2025-26): Complete Guide
Since 23 July 2024, long-term capital gains are taxed at a flat 12.5% without indexation, while listed equity STCG attracts 20%. Here is how the rates, holding periods and exemptions work for FY 2025-26.
Business Structure Comparison: Proprietorship vs LLP vs Pvt Ltd
Sole proprietorship, partnership firm, LLP or private limited company — each structure changes your tax bill, personal liability and yearly paperwork. Here is a side-by-side comparison with a decision matrix.
Belated, Revised or Updated Return? ITR-U Rules to 31 Dec 2026
There are three rescue routes after the ITR deadline: belated, revised and updated returns. Compare their deadlines, late fees, the ITR-U additional tax of 25% to 60% and pick the right one.
Ayushman Bharat PM-JAY: ₹5 Lakh Cover, 70+ Card & Eligibility
What Ayushman Bharat PM-JAY covers in 2026: the ₹5 lakh cashless hospitalisation benefit, the 70+ Vay Vandana extension, empanelled hospitals, e-KYC, portability and what the scheme excludes.
Atal Pension Yojana (APY): Pension Slabs, Eligibility & Apply 2026
APY guarantees a Rs 1,000 to Rs 5,000 monthly pension from age 60 for eligible non-taxpayers aged 18-40, with contributions by auto-debit and family cover after the subscriber. Here is how the slabs, exit rules and enrollment process work in 2026.
AIS vs Form 26AS vs TIS: Difference Explained for AY 2026-27
How the three income tax statements differ: Form 26AS proves tax credits, AIS lists all reported financial activity, and TIS summarises AIS in categorised totals.
Advance Tax Due Dates FY 2025-26: Instalments, Interest Rules
Advance tax is pay-as-you-earn for income with no TDS, such as capital gains, rent and business profits. Learn the four instalment dates, presumptive rules and interest for short payment.
Aadhaar PAN Link Status: How to Check and Link PAN (2026 Guide)
An unlinked PAN turns inoperative: ITR filing is blocked, refunds stall and TDS rises to 20%. Learn how to check the link status, complete the linking and resolve mismatch errors.
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