Clubbing of Income
Clubbing of Income Clubbing of income is one of the most important…
Income from Other Sources
Understanding “Income from Other Sources” Income from Other Sources is the residuary…
Capital Gains
Understanding Capital Gains Capital gains refer to the profits earned from the…
Understanding Profits and Gains of Business or Profession (PGBP)
Profits and Gains of Business or Profession (PGBP) is one of the…
Income from House Property
Income from House Property is one of the most scoring and predictable…
Income from Salary
Introduction - Income from Salary Income from Salary is one of the…
Heads of Income
Understanding the Heads of Income is essential for interpreting the structure and…
Income Not Forming Part of Total Income
The Income Tax Act, 1961 contains a detailed framework that determines how…
Residential Status & Tax Incidence
Understanding Residential Status & Tax Incidence Residential status lies at the heart…
Income Tax Act, 1961 – Overview
Historical Background and Evolution of the Income Tax Act, 1961 The Income…