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Blogs by: steffy
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August 7, 2026 By Steffy A
Section 140 of the Income Tax Act 2025: Startup DeductionSection 140 of the Income Tax Act, 2025: Startup Deduction Introduction Section 140 of the Income Tax Act, 2025 allows eligible startups to claim a 100% deduction on profits from their eligible business for three consecutive tax years within the […]
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August 7, 2026 By Steffy A
Section 134 of the Income Tax Act: Rent Deduction RulesSection 134 of the Income Tax Act, 2025: Rent Deduction Rules Introduction Section 134 of the Income Tax Act, 2025 allows eligible assessees to claim a deduction for rent paid for residential accommodation occupied as their own residence. It applies […]
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August 1, 2026 By Steffy A
Section 153 of the Income Tax Act: Interest DeductionSection 153 of the Income Tax Act, 2025: Interest Deduction Introduction Section 153 of the Income tax Act, 2025 allows eligible individuals and HUFs to claim a deduction on interest from specified deposits. The limit is ₹10,000 for non-senior individuals/HUFs […]
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July 31, 2026 By Steffy A
Section 123 of the Income Tax Act: Deductions and LimitSection 123 of the Income tax Act, 2025: ₹1.5 Lakh Deduction Limit Introduction Section 123 of the Income Tax Act, 2025 allows individuals and Hindu Undivided Families to claim a deduction for specified investments and payments. It broadly continues the […]
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July 31, 2026 By Steffy A
Section 186 of the Income Tax Act 2025: ₹2 Lakh LimitSection 186 of the Income Tax Act, 2025: Cash Receipt Limit Introduction Section 186 of the Income Tax Act, 2025 restricts a person from receiving ₹2 lakh or more through cash or any other non-permitted mode. The restriction applies based […]
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July 30, 2026 By Steffy A
Section 133 of the Income Tax Act 2025: DonationsSection 133 of the Income Tax Act, 2025: Donation Deduction Introduction Section 133 of the Income Tax Act, 2025 allows taxpayers to claim a deduction for monetary donations made to specified funds, charitable institutions, government bodies and approved organizations. The […]
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July 29, 2026 By Steffy A
Section 46 of the Income Tax Act 2025: Deduction RulesSection 46 of the Income Tax Act, 2025: Specified Business Deduction Introduction Certain businesses require major investment in buildings, machinery, infrastructure, and operational facilities. Hospitals, hotels, warehouses, pipelines, and infrastructure projects are common examples. Section 46 of the Income Tax […]
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July 25, 2026 By Steffy A
Section 393(2) of the Income Tax Act: Non-Resident TDSSection 393(2) of the Income Tax Act 2025: Complete TDS Guide Introduction Section 393(2) of the Income Tax Act 2025 provides the rules for deducting tax at source from specified income and sums paid or credited to non-residents, foreign companies […]
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July 25, 2026 By Steffy A
Section 394 of the Income Tax Act: TCS Rates and RulesSection 394 of the Income Tax Act, 2025: TCS Rules and Exemptions Introduction Section 394 of the Income Tax Act governs the collection of tax at source on specified transactions. Under this provision, sellers and other specified persons collect TCS […]
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