Tag: Tax Law Notes

Income from Other Sources

Understand Income from Other Sources under the Income Tax Act, taxable receipts,…

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Taxation of ESOPs and Employee Benefits

Understand taxation of ESOPs and employee benefits under the Income Tax Act,…

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Taxation of Shares, Securities and Mutual Funds

Understand taxation of shares, securities and mutual funds under the Income Tax…

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Cost Inflation Index and Indexation

Understand Cost Inflation Index (CII) and indexation under the Income Tax Act,…

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Exemptions from Capital Gains Tax

Understand exemptions from capital gains tax under the Income Tax Act, reinvestment…

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Short-Term and Long-Term Capital Gains

Understand short-term and long-term capital gains under the Income Tax Act, period…

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Capital Gains under Income Tax Law

Understand capital gains under income tax law, transfer of capital assets, short-term…

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Income Computation and Disclosure Standards (ICDS)

Understand Income Computation and Disclosure Standards (ICDS), applicability, objectives, provisions and their…

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Presumptive Taxation under Income Tax Law

Understand presumptive taxation under income tax law, simplified tax schemes, eligibility, benefits…

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Tax Audit and Maintenance of Books of Accounts

Understand tax audit and maintenance of books of accounts under the Income…

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