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Consultation and guidance in TDS Challan Payment and Filing, Income Tax e-Filing and Traces Registration, Filing of TDS Return(26QC), Generation of Form 16C, Expert Support through e-mail, Phone & Chat during business hours. - [Form 27EQ TCS Return Service Plan & Pricing | EZTax®](https://eztax.in/tcs-form27eq-tds-return): Consultation and guidance in applicability of TCS, Challan Payments and Filing, Income Tax e-Filing and Traces Registration, Filing of TDS Return(27EQ), Generation of Form 27D for the concerned Collectees, Expert Support through e-mail, Phone & Chat during business hours. - [Form 27Q (Payments to NRI) TDS Return Service Plan & Pricing | EZTax®](https://eztax.in/nri-form27q-tds-return): Consultation and guidance in applicability of TDS Return against the payments to NRIs. Service in assistance of TDS Return Preparation, Challan Payment, Income Tax e-Filing and Traces Registration, Filing of TDS Return (27Q), Generation of Form 16A. - [EPF (Employee Provident Fund) / ESI Registration Service Pricing](https://eztax.in/epf-esi-registration-service-pricing): Employee Provident Fund (EPF) Registration is a mandatory requirement for all businesses that are having 20 or more employees. Covering Plan, procedure, timelines, and pricing to have new EPF and ESI registration - [Online GST Registration Service Plan, Fee & Pricing | EZTax®](https://eztax.in/gst-registration-service): Online GST Registration Service Plan, Fee & Pricing for GST Registration using right profile, product, service codes, regular, composition, SEZ, NRI, Professional, proper jurisdiction, Follow-up, and Expert Support through e-mail, phone & chat during the business hours - [One Person Company Registration (OPC) Service Plan, Pricing | EZTax®](https://eztax.in/one-person-company-registration): Consultation and guidance in planning for one Person Company (OPC), including filing of e-forms with the ROC, Provision of DSC, Approval of Name (RUN), Drafting of MOA & AOA, Application of DIN, Application of PAN, TAN, Issue of Certificate of Incorporation, including phone, email, chat support - [Private Limited Company, LLP Registration Service, Pricing | EZTax®](https://eztax.in/privateltd-company-llp-registration): Private Limited Company, LLP Registration Service and related consultation, guidance in planning for Company or LLP, Filing of e-forms with the ROC, Provision of Digital Signature Certificates, Approval of Name (RUN), Drafting of MOA & AOA, Application of DIN, PAN, TAN & Issue of Certificate of Incorporation - [MSME (Micro Small Medium Ent) Registration Service Pricing](https://eztax.in/msme-registration-service-pricing): MSME Certificate Registration also known as Udyog Aadhaar Certificate is beneficial for Micro, Small and Medium Businesses. 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Covering private limited company, OPC, and LLP registration, life cycle changes like registered office address change, Director KYC, INC 20, along with company clossure services - [Company Registered Address Change Plan & Pricing | EZTax®](https://eztax.in/company-registered-address-change-pricing): Company Registered Address Change Plan & Pricing for Private limited Company or OPC covering expert assistance, documents, process, filing and related support. - [Company Registered Address Change - Explained | EZTax®](https://eztax.in/company-registered-address-change-explained): Every Company must have a Registered Address and is active all the time. Any changes to the company address must be duly re-registered as per ROC compliance norms. Covers reasons, types, details, MCA fee, penalty and process to go through - [Foreign remittances? Form 15CA and 15CB Explained](https://eztax.in/form15ca-form15cb-foreign-remittances): People must follow specific rules when sending money abroad. Rules include submitting Forms 15CA and 15CB, filing income tax. Learn more on when, what and how - [One Person Company (OPC) Registration - Explained | EZTax®](https://eztax.in/one-person-company-registration-in-india-explained): A One Person Company (OPC) Registration in India lets NRIs and residents manage their businesses. Learn major features, steps to register - [Private Limited Company Registration - Explained | EZTax®](https://eztax.in/private-limited-company-registration-in-india-explained): Private Limited Company explained with its Advantages, disadvantages, Process of registration along with frequently asked questions. - [Limited Liability Partnership (LLP) Registration - Explained](https://eztax.in/limited-liability-partnership-registration-in-india-explained): Limited Liability Partnership (LLP) Company explained with advantages, disadvantages, registration process and frequently asked questions. Understand more about LLP - [Proprietorship Business Registration - Explained | EZTax®](https://eztax.in/proprietorship-firm-in-india-explained): All about Proprietorship Business registration and it's applicability, Online Registration process from EZTax.in India's Fastest Online Company Registration with an outstanding client support - [Sale of Property (Form 26QB) TDS Return Service & Pricing | EZTax®](https://eztax.in/property-form26qb-tds-return): Consultation and guidance in TDS Challan Payment and Filing, Income Tax E Filing and Traces Registration,Filing of TDS Return(26QB),Generation of Form 16B,Expert Support through e-mail, Phone & Chat during business hours. - [Salary (Form 24Q) TDS return Service Plan & Pricing | EZTax®](https://eztax.in/salary-form24q-tds-return): Consultation and guidance in applicability of TDS , Challan Payment and Filing, Income Tax E Filing and Traces Registration, Filing of TDS Return(24Q), Generation of Form 16, Expert Support through e-mail, Phone & Chat during business hours. - [TAN Registration Service Plan & Pricing | EZTax®](https://eztax.in/tan-registration-service): Consultation and guidance on applicability of TAN, Expert Support through e-mail, Phone & Chat during business hours. - [GSTR-3B Monthly Filings & LUT Service Plan & Pricing | EZTax®](https://eztax.in/gstr-3b-filing-service): GSTR-3B Monthly Filings & LUT Service Plans & Pricing to help you while you focus on your business, Expert Support through e-mail, phone & chat during the business hours. - [GSTR-1 Monthly Filings & LUT Service Plan & Pricing | EZTax®](https://eztax.in/gstr-1-filing-service): GSTR-1 / GSTR-4 Monthly Filings & LUT Service Plans & Pricing to help you while you focus on your business, Expert Support through e-mail, phone & chat during the business hours - [Shop & Establishment Registration License Service & Pricing | EZTax®](https://eztax.in/shop-establishment-act-registration): Consultation and guidance in planning for a Shop License,Filing of Shop License Application form, Receipt of Certificate & follow-up, Expert Support through e-mail, Phone & Chat during business hours. - [Partnership Firm Registration Service Plan & Pricing | EZTax®](https://eztax.in/partnership-firm-registration): Consultation and guidance in planning for partnership firm, Drafting of partnership deed and supporting documents, Receipt of Certificate & follow-up, Application of PAN, Stamp with name of the Firm, Expert Support through e-mail, Phone & Chat during business hours. - [Income Tax Notice – Top 7 reasons why you may get one | EZTax®](https://eztax.in/top-reasons-to-get-it-notice): Due to computerised tax compliance laws, IT Department notices are widespread today. Learn Top 7 reasons for getting an IT Notice and how to avoid them - [Income Tax Notice Handling Service Plan & Pricing | EZTax®](https://eztax.in/it-notice-handling): Expert assisted Income tax notice handling for individuals, business, Expert Support through e-mail, phone & chat during the business hours. - [Import Export Code Registration Service Plan & Pricing | EZTax®](https://eztax.in/import-export-iec-registration): Consultation and guidance in planning for an IEC Code. Import Export Code Registration. Expert support through Email, phone & chat during the business hours - [Udyam (Udyog Aadhaar) for MSME Registration | EZTax® India](https://eztax.in/udyog-aadhaar-for-msme-registration): MSME (Micro, Small and Medium Enterprise) registration made easy through Udyog Aadhar Registration to get possible benefits from Govt of India through various subsidies designed for certain segment of industries and businesses. Its vital to have Udyog Aadhaar during the economic crisis from Corona Virus pandemic - [Why choose EZTax.in for your Tax needs? | EZTax.in Advantage](https://eztax.in/why-eztax): Learn EZTax's online platform and expert services. How it helps you with income tax, GST, virtual accounting, and company compliance. Advantage EZTax and why? - [Save Taxes with Tax Optimizer | EZTax® Help Center](https://eztax.in/tax-optimizer): India's 1st Tax Optimizer shows today's tax vs. to-be tax based on custom needs to optimize tax refunds and save money. e-File your ITR today at EZTax.in - [Creative Audit to reduce IT notices | EZTax®](https://eztax.in/creative-audit): Get the peace of mind you deserve with India's first Creative Audit feature that identifies potential risks in your IT return, alert the taxpayer to act up on. Innovative technology that run through the built-in rules based on expertise in understanding how income tax india serves notices. eFile today with EZTax.in - [Data Security for Privacy Income Tax eFiling | EZTax®](https://eztax.in/data-security): Be Confident while filing your Income Tax Return. Data Security for Privacy Income Tax Return eFiling, 256 Bit A+ Grade(Highest Rated) SSL. Data is maintained highest data compliance through ISO 27001 Data Centers. Made data resides on Indian Soil. Browser end-point / Client Side Security to give the peace you well deserve - [Faster Income Tax eFiling through innovation | EZTax®](https://eztax.in/efile-fast-and-secure): Income Tax eFiling made easier, Faster, & secured through technology and innovation. Now you can file your return in less than 7 minutes and actual eFile can be done close to real time. eFile today with EZTax.in - [Express Filing for Quick & Easy Income Tax eFiling | EZTax®](https://eztax.in/express-filing): EZTax® - FREE Online Income Tax e-Filing in India providing express filing to reduce the time it takes to file your IT Return. It facilitates you with four personalized profiles such as Salaried, Foreign Investor, Trader, Business Professional to customize the tax questionnaires - [Best Income Tax Saving Investment Options in India](https://eztax.in/tax-saving-investments): Best Income Tax Saving Investment options available in India to reduce your Taxes. Latest investment choices with their applicability, ROI, benefits & risks - [6 Important Steps after IT Return e-Filing | EZTax®](https://eztax.in/important-steps-after-itr-efiling): First-time Indian ITR e-filers have various misconceptions about what to do after filing. E-filing your IT Return is not enough. Learn more - [How to see IT Notice or Outstanding Demand Online | EZTax®](https://eztax.in/see-it-notices-online): Step-by-step instructions and images on how to see your Income Tax (IT) notices or Outstanding Demand notices online thru incometaxindiaefiling portal - [How to check Income Tax Return (ITR) Status ? | EZTax®](https://eztax.in/itr-status): Check your Income Tax Return (ITR) Status instantly without logging in to the ITD portal, for any year based on the PAN, Acknowledgement Number after completion of your IT return (ITR) filing. Also explains various ITR Statuses for easy understanding. - [Check Income Tax Refund Status & Processing times? | EZTax](https://eztax.in/it-refund-status): Check Income Tax Refund Status for both old and new assessment years & understand probable outcomes of refund status and factors influence the refund and delay. - [Income Tax Refund Frequent Questions | EZTax® Help Center](https://eztax.in/it-refund-faqs): Income Tax Refund Frequently asked questions (FAQs), explains all basic tax provisions, scenarios of Income Tax Refund, Use cases of When does the refund arise, Person entitled, when to set-off against, Interest on delayed income tax refund etc - [Business / Partnership Firm Income Tax Guide | EZTax®](https://eztax.in/business-partnership-it-guide): Guide to Partnership Firm Registration: Reasons for and against launching a firm, income tax rates, capital gains, remuneration, and losses. - [Business / Partnership Firm Income Tax FAQs | EZTax®](https://eztax.in/business-partnership-it-faqs): Business/Partnership Firm FAQs about partner eligibility, minimum capital, citizenship, place of business, shares, deed, and tax exposure. - [Starting a new Business in India? Step by Step Guide](https://eztax.in/gst/starting-a-new-business-in-india-steps): A startup or business in India needs careful planning. Compliance criteria include planning, registration, licensing, GST, Income Tax, ROC, MCA, and others. - [Startup vs MSME: What's the difference ? | EZTax® India](https://eztax.in/startup-vs-msme-and-the-differences): The Indian government promotes startups and MSMEs regardless of their goals. Nature is often unknown. Difference, starting, and loan importance. - [Gig Economy: How Gig Workers Taxed in India | EZTax®](https://eztax.in/gig-economy-taxes-in-india): Gig workers and freelancers are needed for specialized skills and automation. Examples illustrate taxation, gig labor, and the Indian economy. Learn more - [What is New 20% ITC Rule and How it affects your GST Credit | EZTax®](https://eztax.in/gst/what-is-new-20-itc-rule-how-it-affects-your-business): The CBIC has notified the new Input Tax Credit (ITC) rules w.e.f 09th October 2019. The new ITC rules restrict GST Credit (ITC) in relation to invoices, and debit notes received from the suppliers that are not reflecting in GSTR 2A - [Compare Business Registrations in India | EZTax.in Help Center](https://eztax.in/compare-business-types): Got an Idea ? Simple & Quick Comparison of different Business Registrations such as private limited, opc, msme, shops, proprietor, small business in India, and their obligations, requirements, costs involved. Understand to get a great head start in running your own business - [Tax Threshold Limits & Due Dates | EZTax®](https://eztax.in/tax-threshold-limits-due-dates): Newest GST, Income Tax, TDS, Tax audit thresholds and due dates to learn to prevent non-compliance, interest, penalties, when taxpayers must pay, file taxes - [How to create a GST ready Tax Invoice ? | EZTax.in GST](https://eztax.in/gst/create-gst-tax-invoice-help): One of the important tasks in GST Compliance is to issue an Invoice in a compliant way as is key document with both buyer, seller, product / service information along with Invoice Number, date, taxable amounts and taxes. Read on to know more using pictorial representation - [How to Customize GST Tax Invoice ? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-customize-gst-tax-invoice-help): A Tax Invoice in new GST regime is an important document not only from the taxation and compliance standpoint but also to show the confidence in your business to your clientele. EZTax.in made every effort to provide high customization of your tax invoice to suit your business need. - [How a Perfect GST Tax Invoice should look like ? | EZTax.in GST Help](https://eztax.in/gst/how-a-perfect-gst-tax-invoice-should-look): A Tax Invoice is not only a trade agreement but also an instrument that goes out side of your organization, hence it carries your branding and confidence with it. This document shows how a PERFECT, modern Tax Invoice should look like and its components, features. - [How to create a GST ready Purchase Invoice? | EZTax.in GST Help Center](https://eztax.in/gst/create-gst-purchase-invoice-help): >One of the important consideration in GST regime is to get maximum Input Tax Credit. Recording Purchases in the accounting system enables you to track the ITC, profit or loss etc. Purchase Invoice contains the information like invoice number, date, quantity, description, taxable amount & taxes - [Amazon Seller Central Integration with EZTax GST Accounting Software](https://eztax.in/gst/amazon-seller-central-gst-software-integration): Businesses selling through Amazon.in need to consider both B2C and B2B invoices for GST Return processing. EZTax.in Books facilitate invoice import from Amazon Seller Central to make them part of accounting and GST returns - [Flipkart Seller Hub Integration with GST Accounting Software | EZTax®](https://eztax.in/gst/flipkart-seller-hub-gst-software-integration): Businesses selling through Flipkart need to consider both B2C and B2B invoices for GST Return processing. EZTax.in Books facilitate invoice import from Flipkart Seller Hub to make them part of accounting and GST returns - [Create & Manage Customers using Customer Master | EZTax.in GST Help](https://eztax.in/gst/create-customer-master-help): Customer master is a screen in the EZTax.in GST Accounting Software where you create, upload, maintain customer information to create invoices / bills, their revenue, ageing, taxes, and other activity. The customer may be of different types in GST regime, such as registered, unregistered, ISD etc - [Create & Manage Products using Product Master | EZTax.in GST Help](https://eztax.in/gst/create-product-master-help): A product master allows you to have different variations of the one product without having to define a new product number for each variation. 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This page explains how to do the same. - [How to activate an EZTax.in GST Account? | EZTax.in GST Help Center](https://eztax.in/gst/activate-eztax-gst-account-help): After registering for EZTax.in GST account for managing your business accounting any GST returns, you will get an email to verify eMail ID to activate your account. This is to make sure you have the access to the email ID you are using to login to - [How to create a EZTax.in GST Account ? | EZTax.in GST Help Center](https://eztax.in/gst/create-eztax-gst-account-help): How to create a EZTax.in GST Account ? its easy, fast secure and takes few seconds to create an account using your email, GST/ABN/VAT Number (depends on the country) and your contact mobile number to start. Know the procedure in this document through GST Help Center - [How to setup GST Accounting ? | EZTax.in GST Help Center](https://eztax.in/gst/setup-eztax-gst-accounting-help): Setting up your business correctly is essential to ensure that you issue correct invoices, POs, estimates etc. Setting up your business with EZTax.in GST Accounting Software is very easy, just specify information like Trade Name, GSTIN Number, Taxpayer Type, Turnover, Mobile No, email and Address - [How to update My Details Screen ? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-update-mydetails-help): How to update My Details Screen in EZTax.in GST accounting software. India's best & easiest GST ready Accounting Software for SMEs to run their businesses. Useful to any kind of business for maintaining books of accounts, creation of sale & purchase invoices - [Shortcut Keys in GST Accounting Software ? | EZTax.in GST Help Center](https://eztax.in/gst/gst-accounting-shortcut-keys-usage): Shortcuts are very helpful to switch the screens quickly and efficiently, it saves valuable time to enter, view accounting transactions. EZTax.in accommodated shortcuts for majority of the key screens and functionality such as invoicing, estimates, payments, returns, reports, and summary screens - [How to Prepare GSTR-4 JSON file for GSTN ? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-prepare-gstr4-json-file): GSTR-4 is a GST Return that need to be filed by all composition businesses where the frequency depends on the type and turnover of the business. Getting GSTR-4 JSON file from EZTax.in GST Accounting is just a click away after using the system for billing / invoicing. Read on how to prepare - [How to apply Payment against an Invoice ? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-apply-payment-against-an-invoice): Applying payments against an invoice is an important step in accounting to measure the accounts payable or receivable (for Purchase Invoices). With EZTax.in GST Accounting, You may apply either full, or partial payments and the system will send automatic notification to your customer, read on - [How to use GST Return Center to eFile ? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-use-gst-return-center-help): GST Return Center from EZTax.in GST Accounting Software helps you eFile your GSTR1, GSTR3, GSTR2, GSTR4 returns easily through multi-source entry of your invoices, purchases and other documents. The screen will auto select the right returns one should file based on the GST Registration Type - [How to Create GST Vouchers Help ? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-create-gst-vouchers-help): Beyond Sales & Purchase side invoices, many other transactions need to be tracked to have 100% statutory compliance & to know how well a business is doing. Voucher entry required for Short / Long term, Secured / Un-Secured Loans, Investments, Cash in-Hand, Cash in-Bank, Capital, Opening Balances - [How to Generate GSTR-3B JSON file For GSTN? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-generate-gstr3b-json-file): EZTax.in is giving an easiest solution to prepare JSON file by using EZTax.in GST Accounting Software. The software caters for not only for accounting but also useful for seamless ways to prepare and upload GSTR-3B Json File on GST portal for your business. - [How to prepare GSTR-1 JSON file for GSTN? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-prepare-gstr1-json-file): Preparation of GSTR-1 JSON file is an essential step in filing the quarterly returns. EZTax.in GST Accounting Software provides multiple ways such as excel, amazon, flipkart, and other ways to upload or prepare invoices and get consolidated in to a single view for GSTR1 JSON file - [How to solve 'emSigner Failure' while using DSC ? | EZTax®](https://eztax.in/gst/how-to-solve-emsigner-failure-while-using-dsc): Easy Solution for 'Failed to establish connection to the server' error while using DSC to file GST Returns at GST Portal using Chrome Browser . Also covered the process to Register / Update DSC on GST Portal. - [How to upload GSTR1 JSON file to GSTN? | EZTax®](https://eztax.in/gst/upload-gstr1-json-to-gstn-help): How to upload GSTR1 JSON file to GSTN? EZGST from popular EZTax.in can help your monthly / quarterly GST Return filing easy. Start Today! - [Financial Year End Closing Process in EZTax.in GST Accounting Software](https://eztax.in/gst/year-end-closing-process-eztax): Financial Year End Closing Process is an integral part of every business's operations. The closing balance of the last year will become the opening balance for the new year. EZTax.in GST Accounting software helps the SME's in dealing with smooth transition of business to new financial year - [How to Create e-Way Bill in GST Accounting? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-create-gst-e-way-bill-help): e-Way bill is an electronic waybill which is mandatory for Inter-State movement of goods of consignment value exceeding Rs.50,000/- in motorized conveyance. Explains how easily you can generate, update, and cancel an eWay Bill Online using GST Accounting Software from EZTax.in - [How to Print the e-Way Bill without Login? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-print-the-e-way-bill): e-Way Bill is a mandatory process for every registered person who causes movement of goods of consignment value exceeding Rs.50,000 in relation to supply or reasons other than supply or inward supply from unregistered person shall generate e-way bill. - [How to use Barcode Scanner with EZTax.in GST Accounting?](https://eztax.in/gst/how-to-use-bar-code-in-eztax-gst-accounting): SMEs who are in retail, trading, warehousing often need to bill / invoice using UPC based products that requires to use barcode scanner to read the product for accurate billing. EZTax.in made efforts in integrating barcode scanners with ease, this document explains steps, usage, compatible devices - [Google Drive Integration with EZTax.in Books Accounting Software](https://eztax.in/gst/google-drive-integration-with-eztax-books): Team EZTax.in Books made conscious effort to build a seamless Integration with Google Drive to save, retrieve, and link the documents with in EZTax.in Books Online Accounting software to facilitate higher productivity and compliance without installation of any 3rd party plugin. - [Who is Input Service Distributor (ISD) under GST ? | EZTax.in GST](https://eztax.in/gst/gst-input-service-distributor): An Input service distributor (ISD) is a business which receives invoices for services used by its branches. It distributes the tax paid, to such branches on a proportional basis by issuing an ISD invoice. The branches can have different GSTINs but must have the same PAN as that of ISD. - [Latest Features & Functionality | EZTax GST Accounting Books Software](https://eztax.in/gst/latest-features): EZTax.in GST Accounting Books Online Software updates, latest features, & functionality covering Invoicing, Billing, Printing, Accounting, Returns along with Inventory and Integrations - [Bank Statement Reconciliation made Easy | EZTax.in GST Help Center](https://eztax.in/gst/bank-statement-reconciliation): Bank reconciliation statement is a process that explains the difference between the bank transactions shown in a bank statement, and the corresponding transactions shown in the organization's own accounting records, explains how easy it is to reconcile with EZTax.in GST Accounting - [Difference between Composite GST and Regular GST | EZTax®](https://eztax.in/gst/composite-gst-regular-gst): The composition scheme is meant for small businesses whose turnover of taxable goods not more than ₹1.5 crores, where GST must be borne by the seller @ 1% of such turnover by Traders & @2% by Manufacturers. Read more on conditions, tax rates, restrictions, advantages, dis-Advantages - [How to collect GST Tax Refund ? | EZTax®](https://eztax.in/gst/how-to-collect-gst-tax-refund): GST Refund is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion of existing business. Once you have identified that you have a GST claim for refund then you need to file your claim through GST Refund Form RFD-01. - [Reverse Charge Mechanism (RCM) under GST - Explained | EZTax®](https://eztax.in/gst/reverse-charge-under-gst): In case of certain notified supplies, the receiver of goods or services is liable to pay GST under reverse charge mechanism. Read more on reverse charge mechanism, its applicability, goods & services notified under such, its impact on eCommerce Operators, and related frequently asked questions - [Regular under GST | EZTax®](https://eztax.in/gst/regular-under-gst): The taxpayers whose turnover more than 1.5 core, who are dealing in Inter state of goods or services or both are of Regular GST - [B2B, B2C Small and Large Invoices in GST | EZTax®](https://eztax.in/gst/b2b-b2c-in-gst): Invoices in GST are commonly classified into B2B, B2C Small and Large Invoices. Explaining the definition of B2B, B2C Small and Large Invoices, what information considered as required and what is optional and what information to be uploaded in to GSTR-1 return. - [Income Escaping Assessment – All you need to know | EZTax-in](https://eztax.in/income-escaping-assessment): The IT department may issue Income Escaping Assessment under 148, 148A if taxpayers omit to include specified income in their ITRs. Learn more - [Dividend Distribution Tax (DDT) Explained | EZTax-in](https://eztax.in/dividend-distribution-tax-explained): Over the years, much discourse about repealing Dividend Distribution Tax (DDT) to lower taxes. The 2020 budget deferred taxes to shareholders. Explained - [Filing Income Tax Return for the Deceased Person - Explained?](https://eztax.in/how-to-file-income-tax-return-for-the-deceased-persons): Filing Income Tax Returns is mandatory for every person whose income exceeds Basic Exemption limit. It is even mandatory that the 'Deceased Person' ITR should be filed for the year in which he died by a Legal Heir. Know more on How to Register, required Documents, ITR Filin Process for the Deceased - [e-Way Bill Under GST | EZTax®](https://eztax.in/gst/e-waybill-under-gst): e-Way bill is a document required to be carried by a person in charge of the transporting any consignment of goods of value exceeding Rs. 50,000. Learn more. - [Clubbing of Income – All you need to know | EZTax®](https://eztax.in/clubbing-income-itr): Taxes are progressive. High-earners may pass portion of their money to their spouse, minor child, to lower taxes. Understand tax avoidance, clubbing, impacts - [Income Tax Benefits for senior citizens | EZTax®](https://eztax.in/tax-benefits-senior-citizens): AY 2021-22 tax season is here for the taxpayers in India, its vital to understand the tax savings offered in Indian Budget 2018 that continued to benefit even today and act accordingly to maximize the Tax Savings. Let's take a look at what are the tax benefits offered to Senior Citizens in India? - [How to create Income Tax Account with incometax.gov.in | EZTax®](https://eztax.in/income-tax-account-creation): Understand how to create an Income Tax account at incometax.gov.in portal to enable you to eFile, eVerify, check notices and even to efile through EZTax.in - [Getting Foreign Tax Credit & How to submit Form 67 Online?](https://eztax.in/foreign-tax-credit-explained): Form 67 must be filed when claiming FTC as a resident Indian (ROR) or RNOR. Any taxpayer who claims FTC should know the process and caveats. Learn more. - [Capital Gains Income Tax Guide | EZTax®](https://eztax.in/capital-gains-tax-guide): Quick Income Tax guide on Capital Gains. Learn CG Asset, Crypto, Short Term (STCG), Long Term (LTCG), tax rates, CII, CGAS, JDA, NHAI, REC, Sec 54, Savings - [How to Carry Forward Capital Losses, Set Off Rules | EZTax®](https://eztax.in/how-to-carry-forward-capital-losses-set-off-rules): There are specific provisions in Income-tax Act, 1961 for the set off and carry forward of losses. It is common for a taxpayer to suffer losses and Income tax Department permits the taxpayer to adjust those losses against his income with some set of rules. - [How Gold help you afloat in turbulent economy & Tax impact](https://eztax.in/how-gold-help-you-afloat-in-a-turbulent-economy-and-tax-impact): Geopolitical protectionism's unpredictable economy forces us to adapt. Gold is commonly hedged against capital market instability, including taxation. - [Capital Gains Tax Filing, related Exemptions, FAQs | EZTax®](https://eztax.in/capitalgainsfaq): Capital Gains Tax Filing and Exemption FAQs in India. Considers all aspects of Capital Gains, reinvestment options, section 54, 54B, 54EC, 54EE, 54F, 54D, 54G, 54GA, 54GB, unutilized capital gains, sale of assets, plot, flat, residential, commercial property, inherited property, agriculture land, computation - [How to get a New e-PAN number in 10 minutes ? | EZTax®](https://eztax.in/how-to-get-a-new-pan-number-in-ten-minutes): New PAN allotment procedure is now simplified, easy, faster and you can get it the e-PAN (instant PAN) in 10 minutes using your Aadhaar Number and a Phone. Check out what is ePAN and how it can help you ? along with the difference between old and new ePAN ? - [How to link PAN with Aadhaar Card | EZTax®](https://eztax.in/linking-aadhar-pan): Linking Aadhaar with PAN is mandatory to file your income tax filing. While the new pan numbers are issued with pre-linking of Aadhaar. All the old PANs must be linked before the deadline. Now linking is so easy, quick with 3 possible methods, and is possible with a Single-Step Process in a minute - [Income Tax on House Property Guide & FAQs | EZTax®](https://eztax.in/house-property-faqs): A guide on Income Tax on House Property and related FAQs. Covering income from House Property or Rental / Let-Out property, arrears of Rent, Pre-construction period, Home Loan Interest, part occupied, Unrealized rent, realized Rent, Standard Deduction, examples, self-occupied property - [A Guide on House Property Income Tax Savings | EZTax®](https://eztax.in/house-property-guide): Rental income from houses is rising. Rental Income must be reported in IT Filing, and this document explains taxability, deductions, exceptions, and savings. - [Clubbing of Income | Frequent Questions | EZTax® Help Center](https://eztax.in/clubbing-income-faq): Frequently asked questions on Clubbing of Income under income tax act, considers whose income to be clubbed, such as wife, child's income, transfer of asset, minor child income, monetary gifts received from friends etc. useful while filing income tax returns - [What is Other Income in Income Tax & FAQs | EZTax® Help Center](https://eztax.in/other-income-faqs): Other income head for income tax filing on definition, dividends, winnings, interest received, gifts from friends, by individuals and HUFs, family pension - [Guide on Other Income from IT perspective | EZTax®](https://eztax.in/other-income-guide): Other Income guide from the perspective of Income Tax covering income by way of winnings from lotteries, crossword puzzles, races including horse races, card games, gambling or betting of any form - [Presumptive Business Income FAQs, 44AD, 44AE, 44ADA | EZTax®](https://eztax.in/presumptive-income-faqs): Presumptive Business Income to reduce the burden on SME taxpayers, covering what, who, when and how one can use presumptive business income under sections 44AD, 44ADA, 44AE. Comprehensive Guide with FAQs, Use Cases, advance tax, computation, gross receipts, turnover limits, requirement of maintaining book of accounts - [Guide on Presumptive Income Tax 44AD, 44ADA, 44AE | EZTax®](https://eztax.in/presumptive-income-tax-guide): Presumptive scheme under 44AD, 44ADA, 44AE gives taxpayers like freelancers, professionals, doctors, engineers, enterprises compliance relief. Learn more. - [Income Tax Refund Guide and FAQs | EZTax® Help Center](https://eztax.in/refund-guide): Income Tax Refund Guide & Frequently asked questions (FAQs), explains all basic tax provisions, scenarios of Income Tax Filing, Refund, Use cases of when does the refund arise, Person entitled to, when to set-off against, Interest on delayed income tax refund - [How to submit a Refund Re-issue request | EZTax®](https://eztax.in/request-to-reissue-refund): Detailed instructions on how to request re-issuing the Income Tax Refund from incometaxindiaefiling gov web site using a new bank account number, IFSC code, postal address. Also can be used after resolving PAN not linked to the bank account, PAN name is not matching with the name in bank account - [Salary, Form16 FAQs for Income Tax Filing | EZTax® Help Center](https://eztax.in/salary-faqs): Salary Income FAQs consisting of Salary, Deductions, Allowances, Exemptions and difference between Form16 and form16A. Guide referring all aspects such as form16, employer, employee, relationship, taxfree salary, deductions, deputation, rent, entertainment, transport, child education, foreign, Gross Salary, allowances - [Salary Income Guide | EZTax®](https://eztax.in/salary-guide): Understand all aspects of salary income, deductions, allowances, tax free income, and remote work for a foreign company and exceptions - [Quick Income Tax Basics & FAQs | EZTax® Help Center](https://eztax.in/tax-basics-faqs): Income Tax basics, FAQs for every taxpayer including documents needed to file your taxes and covering Income, Deductions, Allowances, Exemptions. Learn more. - [Income Tax Basics Guide | EZTax®](https://eztax.in/tax-basics-guide): Income Tax basics guide for every taxpayer to know documents needed to file your taxes, various topics like Income, Deductions, Allowances, Exemptions, when, what, how to consider, tax period, tax savings during ITR Filing. - [TDS, TCS, Advance, Self assessment Tax FAQs | EZTax® Help Center](https://eztax.in/tax-paid-faq): Comprehensive FAQs on Income Tax payments including Tax Deducted at Source (TDS), Tax Collected at Source (TCS), Self Assessment Tax, Advance Tax, and their rates, due dates. - [FAQ on Exempt Income u/s 10 | EZTax® Help Center](https://eztax.in/exempt-income-faq): Indian Exempt Income FAQs u/s 10. Brief, but covers exempt income, interest, salary, capital gain, agriculture income, disaster, and section 10 - [Guide on Exempt Income from IT Perspective | EZTax®](https://eztax.in/exempt-income-guide): Exemptions are different from deductions (Chapter VI A of act). If income is tax-exempt, it will not count toward a person's total income. Learn more - [Income Tax Savings, Investments, 80C FAQs | EZTax® Help Center](https://eztax.in/tax-savings-faqs): Quick and Easy reference for Income Tax Savings Investments frequently asked questions (FAQ), 80C, 80CCC, 80CCD(1), 80CCD(1b), 80CCD(2), 80D, 80DD, 80U, 80DDB, 80E, 80G, 80GGA, 80GGB, 80GGC, 80GG - [How to Declare TDS, TCS, Advance and Self-Assessment Tax ? | EZTax®](https://eztax.in/itr-self-taxes-paid-help): Tax payments are in different modes, they are Tax Deducted at Source (TDS), Tax Collected at Source (TCS), Advance Tax, and Self-Assessment Tax. Its important to declare them at the time of income tax filing to make sure you get the due credit for such payments, know more on how to declare them - [How to create a EZTax.in Account for IT Filing ? | EZTax.in Help](https://eztax.in/itr-self-account-creation): EZTax.in is India's easiest, and fast growing Tax compliance portal. Account creation / Signup is the 1st step before eFiling your Income Tax Return. All you need is to provide basic information such as email id, mobile, password to create an account and later need to be activated - [How to select Tax Profile while IT Filing ? | EZTax® Help Center](https://eztax.in/itr-self-tax-profile-help): To make the filing process easier, Tax Profile Screen in EZTax.in Self Service Online Portal allows you to select financial events such as Salary, House Property, Business, etc. to drive simple, direct, optimized tax questionnaire. Express Filing feature makes it even easier to eFile your Return - [How to understand Tax Summary while IT Filing ? | EZTax® Help](https://eztax.in/itr-self-tax-summary-help): Tax Summary Screen in EZTax.in Self Service Online Portal shows all the given personal, address, bank information, declared income, deductions, tax payments along with tax calculation, refunds or additional taxes need to pay in a easy to understand graphical representation. - [How to declare Investments & Deductions ? | EZTax® Help Center](https://eztax.in/itr-self-tax-deductions-help): Another important declaration to be made during IT filing is about Tax Deductions. EZTax.in is providing a comprehensive tax deduction questionnaire to maximize tax savings. The deductions are useful to reduce the total taxable income under chapter VI-A from section 80C to 80TTA, 80TTB. - [How to declare Income from Salary & House Property ? | EZTax®](https://eztax.in/itr-self-income-salary-help): Another important step in filing your returns is the declaration of your income while filing. EZTax.in will extract all the relevant data like personal information, salary information from your form-16 in either PDF or image form, it works even if its a password protected. - [How to select a Service to File Income Tax Return | EZTax® Help](https://eztax.in/itr-self-service-selection-help): EZTax.in providing multiple services to e-file your income tax returns. 1. Self Service (DIY- starts Free), 2. Tax Expert Assisted Tax Filing, and Expert Consultation to discuss the issues. Service Selection Screen in the application will help you choosing right service. - [How to use Tax Optimizer ? | EZTax® Help Center](https://eztax.in/itr-self-tax-optimzer-help): Before you e-File, tax optimizer from EZTax.in provides recommendations to make changes for next years potential tax savings. Tax Optimizer assumes your current income levels for next year, and asks simple questions like whether you want low risk or high return - [How to use Income Tax Creative Audit ? | EZTax® Help Center](https://eztax.in/itr-self-creative-audit-help): Creative audit analyze taxpayer data against the Income Tax rules, and the real-world experiences. Works by applying the taxpayer data such as current income, deductions and Taxes paid with the prevailing IT Rules. Read on to know more on how to use, and what it is? - [TDS on Sale or a Transfer of Property | EZTax® Help Center](https://eztax.in/tds-on-sale-of-property): Understand the Overview of TDS on Property Sale or Transfer, and learn how to file TDS in just minutes with EZTax TDS - [GST Premier on Basics of Goods & Service Tax (GST) | EZTax® India](https://eztax.in/gst/gst-premier): Understand Basics of GST from EZTax.in, a single window for all your tax needs. GST Enrollment, GST Conversion, GST Returns, Consultation, and other Value Services. - [Input Tax Credit (ITC) Explained | EZTax® India](https://eztax.in/gst/gst-inputtax-credit): Input Tax Credit (ITC) Explained in detail, including conditions for claiming ITC, Apportionment of Input Tax credit, Eligibility and time limit for Input Tax credit availment - [GST Frequently Asked Questions (FAQ) | EZTax®](https://eztax.in/gst/gst-quick-faqs): GST Frequently Asked Questions (FAQ), covering registration process, various return types such as GSTR 1, GSTR 2, GSTR 3, due dates, and quick facts. - [GST 2.0 Rate, HSN / SAC Code Finder | EZTax®](https://eztax.in/gst/gst-rate-hsn-sac-finder): Find GST 2.0 Rate, HSN/SAC Code using a product / service description or a keyword. B2B tax invoices with specific turnover must include HSN/SAC codes - [GST Registration Procedure | EZTax® India](https://eztax.in/gst/gst-registration-guide): GST registration procedure explained, including registration requirements, documents required, cases where registration is mandatory, composition & regular - [GST Returns Calendar, Latest Due-Dates | EZTax®](https://eztax.in/gst/gst-returns-calendar): Goods and Services (GST) Returns Calendar with Due Dates against every GST Return, explaining who to file such returns, including all returns, applicability, particulars, latest due dates - [Tax Compliance Calendar for FY 2025-26 (IT, GST, TDS)](https://eztax.in/tax-compliance-calendar-it-tds-gst-roc): Tax Compliance Calendar for FY 2025-26, covering important due dates for Income Tax Filing, GST (GSTR1, GSTR3B), TDS Payments, Preparation, and Filing - [Tax Compliance Calendar for FY 2019-20 (IT, GST, TDS) | EZTax®](https://eztax.in/tax-compliance-calendar-it-tds-gst-roc-for-fy-2019-20): Tax Compliance Calendar for FY 2019-20 covering important due dates for Income Tax Filing, GST (GSTR1, GSTR3B. RET1), TDS Payments, Preparation, & Filing, ROC, and general accounting from Apr 01st 2019 to Mar 31st 2020. - [Tax Compliance Calendar for FY 2020-21 (IT, GST, TDS) | EZTax®](https://eztax.in/tax-compliance-calendar-it-tds-gst-roc-fy-2020-21): Tax Compliance Calendar for FY 2020-21 covering important due dates for Income Tax Filing, GST (GSTR1, GSTR3B. RET1), TDS Payments, Preparation, & Filing, ROC, and general accounting from Apr 01st 2020 to Mar 31st 2021. Updated latest dates for Apr to Sep 2020 due to COVID-19 (Corona Virus) Lockdown. - [Tax Compliance Calendar for FY 2021-22 (IT, GST, TDS) | EZTax®](https://eztax.in/tax-compliance-calendar-it-tds-gst-roc-fy-2021-22): Tax Compliance Calendar for FY 2021-22 covering important due dates for Income Tax Filing, GST (GSTR1, GSTR3B. RET1), TDS Payments, Preparation, & Filing, ROC, and general accounting from Apr 01st 2021 to Mar 31st 2022. Updated latest dates up to Sep 2020 including IT Filing deadlines. - [Tax Compliance Calendar for FY 2022-23 (IT, GST, TDS)](https://eztax.in/tax-compliance-calendar-it-tds-gst-roc-fy-2022-23): Tax Compliance Calendar for FY 2022-23, covering important due dates for Income Tax Filing, GST (GSTR1, GSTR3B), TDS Payments, Preparation, and Filing - [Taxability of winnings from Dream11 or Online Gambling | EZTax®](https://eztax.in/taxability-of-winnings-from-dream11-gambling): Online gambling and fantasy sports platforms like Dream11 indirectly drew many Indians into the Tax Network. Learn taxability online gambling, Dream11, and TDS. - [GSTR-1 for Outward Supplies / Invoices - Explained | EZTax®](https://eztax.in/gst/gstr1-explained): GSTR-1 for Outward Supplies / Invoices - Explained in detail. EZGST from EZTax.in makes it easier to file Form GSTR-1 - [GSTR-2 for Inward Supplies / Purchases - Explained | EZTax®](https://eztax.in/gst/gstr2-explained): GSTR-2 for Inward Supplies / Purchases - Explained in detail. GST Books from EZTax.in makes it easier to file Form GSTR-2. Start Today. - [GSTR-3B for Finalization of Inward, Outward Supplies | EZTax®](https://eztax.in/gst/gstr3-explained): The GSTR-3B is a monthly/quarterly GST return for finalizing Purchases and Sales is explained in depth, including components, due dates, interest, and FAQs - [GSTR-4 for Composition Scheme - Explained | EZTax®](https://eztax.in/gst/gstr4-explained): GSTR-4 for composition scheme is meant for small businesses whose turnover of taxable goods not more than ₹1.5 crores. The Composition taxpayers required file the totally 5 GSTR ( i.e. Four Quarterly GSTR's in the form of GSTR-4 & mainly one annual GSTR in a year in the form of GSTR-9A.) - [GSTR-9 for GST Annual Return | EZTax®](https://eztax.in/gst/gstr9-explained): GSTR-9 is an Annual GST Return which is required to be filed by all the GST Taxpayers, in addition to GSTR-1, GSTR-3B and / or GSTR-4. The Due date was extended multiple times earlier, and the new extended due date is Nov 30th 2019. A Penalty of Rs. 200 per day is levied. - [GSTR-10 for GST Final Return Details & FAQs | EZTax®](https://eztax.in/gst/gstr10-explained): Every registered person who is required to file GST returns and whose GST registration has been surrendered or cancelled shall file a final return in form GSTR 10 electronically. - [Job work under GST | EZTax®](https://eztax.in/gst/jobwork-under-gst): Job Work means any treatment or process undertaken by a person on goods belonging to another person. Persons carrying on the job work activity is termed as job worker. Know more on how GST ITC works for supply of Goods for Job Workers - [How to calculate Late Fees and Interest on GST Returns? | EZTax®](https://eztax.in/gst/late-fee-interest): Late filing of GST Returns will attract interest, along with a late fee. When the GST payment or return filing are late, calculate the late fee and interest. - [Notice from GST Department? Top Reasons, Response, Timing](https://eztax.in/gst/gst-notice-reasons-response-timing): GST Notices for tax evasion, rate non-compliance, late filing, missing, erroneous invoices, eWay Bill mismatch, and non-payment are widespread. Learn more - [Guide and Frequently Asked Questions (FAQ) about GST | EZTax®](https://eztax.in/gst/guide-gst-basics): Basics and FAQs about GST, covering registration process, various return types such as GSTR 1, GSTR 2, GSTR 3, due dates, and quick facts. - [What are non-GST, Nil-rated, Zero Rated & Exempt Supplies | EZTax®](https://eztax.in/gst/non-nil-zero-exempt-supplies-under-gst-help): GST is levied on supply of goods or services or both which falls within the purview of charging section under GST. Supply of goods or services may or may not attract tax. The supply of goods or services are further classified into Taxable supply, Nil rated, Exempted, Zero rated & Non-GST supplies - [Refund Under GST | EZTax®](https://eztax.in/gst/refund-under-gst): Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion and modernisation of existing business. Section 54 of the CGST act deals with refund claims under GST. - [GST Invoice Preparation Explained | EZTax® India](https://eztax.in/gst/guide-gst-invoice): GST Invoice Preparation Explained in detail, including Contents of Tax Invoice, Issuance of credit note, Issuance of Debit note, Contents of Tax Invoice - [How to pay GST Challan Payment Online in India? | EZTax®](https://eztax.in/gst/guide-gst-payment): GST Challan Payment instructions cover challan creation, both online using NEFT/RTGS, NetBanking (E Payment), and offline over the bank branch counter - [TDS On Sale Of Immovable Property (Form 26QB) FAQs| EZTax®](https://eztax.in/tds/tds-on-sale-form-26qb-faqs): TDS is applicable on sale of immovable property wherein the sale consideration value of the property is 50 Lakhs or more. Tax @ 1% should be deducted by the purchaser of the property and same has to file with Government. - [TDS On Sale Of Immovable Property, Filing Form 26QB | EZTax®](https://eztax.in/tds/tds-on-sale-form-26qb-guide): Form 26QB is a challan-cum-return statement for reporting the transactions liable to TDS on a Sale of an Immovable Property u/s 194-IA. Explains TDS on Immovable Property, applicability, threshold limits, rates of TDS, Time of Deduction, requirements to prepare TDS return and filing TDS - [TDS On Rent u/s 194-IB, Filing Form 26QC Explained | EZTax®](https://eztax.in/tds/tds-on-rent-form-26qc-guide): Form 26QC is a challan cum return statement for reporting the transactions liable to TDS on Rent u/s 194-IB. Explains TDS on Rent, applicability, threshold limits, rates of TDS, Time of Deduction, requirements to prepare TDS return and filing TDS under Section 194-IB - [TDS on Payments Other than Salaries | Form 26Q Filing | EZTax®](https://eztax.in/tds/tds-otherthan-salaries-form-26q-guide): TDS on Payments Other than Salaries to be captured through Form 26Q quarterly statement. Explains TDS on Payments Other than Salaries, applicability, threshold limits, rates of TDS, Time of Deduction, requirements to prepare TDS return and filing. - [TDS on Salaries | Form 24Q Filing | EZTax®](https://eztax.in/tds/tds-on-salaries-form-24q-guide): Section 192 of Income Tax Act, 1961 provides that every person who is responsible for paying any income which is chargeable under the head Salary needs to deduct TDS u/s 192 and file the TDS returns in Form 24Q. - [TCS On Receipts | Form 27EQ Filing | EZTax®](https://eztax.in/tds/tcs-on-receipts-form-27eq-guide): Section 206C(1) requires that sellers of certain goods are required to collect tax from the buyers at specified rates. The sellers are required to collect taxes and file the returns in Form 27EQ . - [Latest TDS Rates by Section | Simplified Version | EZTax®](https://eztax.in/tds/sections-explained): A simplified version of latest TDS Rates by Section covering individuals, freelancers, businesses, e-commerce operators - [TDS Amendments as per Budget 2019 | EZTax®](https://eztax.in/tds/tds-amendments-2019): Amendments to the Finance Bill 2019, have expanded the scope of TDS responsibility on individuals and HUF further. Budget 2019 had proposed to make it mandatory for individuals and HUFs to deduct TDS from high value introduced new sections regarding TDS applicability payments. - [How to pay Income Tax due / Challan 280 Online in India?](https://eztax.in/tax-payment-instructions): Detailed income tax payment instructions how to pay tax due, Self-Assessment (300), Advance Tax (100), Outstanding demand (400) thru authorised ITD portal - [Advance Tax: What, When & How to Pay | EZTax®](https://eztax.in/advance-tax-what-when-how-to-pay): Advance tax is income tax paid in installments before year-end. Learn Advance Tax, Due Dates, Installments, Exceptions, Calculation, Non-Payment, 234C - [How to View and Download Form 26AS | EZTax®](https://eztax.in/how-to-download-form-26as): Detailed step-by-step instructions for viewing and downloading Form 26AS via the Income Tax India e-Filing Portal, also through TRACES, and net banking - [How to eFile your Income Tax Return? | EZTax®](https://eztax.in/how-to-efile-income-tax-return): Knowing the pre-, during-, and post-filing steps simplifies ITR e-filing. On EZTax.in, you can eFile original, late, and revised tax returns by season. - [How to Handle Income Tax (IT) Department Notices? | EZTax®](https://eztax.in/how-to-handle-it-notices): Avoiding Income Tax Notices is easier than dealing with them. Learn more on how to handle the Notices such as Scrutiny, Discrepancy, Mistakes, Non-disclosure - [Income Tax Notice FAQs | EZTax®](https://eztax.in/it-notice-faqs): Taxpayer may get the notices in different ways, for every notice there are different section and different possibility's, assessing officer Or ITD will issue the notice according the errors and return furnishing perspectives. - [How late filing fee is assessed for AY 2024-25 | EZTax®](https://eztax.in/itr-avoid-late-filing-or-pay-penalty): Understand how late income tax filing fees are assessed? Learn the fees, the due dates, restrictions, things to consider to avoid such - [How to e-verify your Income Tax Return (ITR) | EZTax®](https://eztax.in/verifying-return): E-verify your Income Tax Return (ITR) utilizing 9 methods: Netbanking, Bank ATM card, Aadhaar OTP, Bank Account, Demat Account, Mobile Number. Learn more - [Tax Residential Status Calculator | EZTax®](https://eztax.in/resident-nonresident-ROR-RNOR-status-calculator): Find ROR/RNOR/NRI tax residence status for paying taxes, applicability of DTAA, or foreign income tax exposure for OCIs, PIOs, and expats. - [Determine Tax Residency Status of an Individual or Company](https://eztax.in/determine-tax-residency-status-india): Determine the tax residency status of an Individual, Company such as ROR, RNOR, NRI, Resident, Non-Resident and it's importance in filing income tax - [Health Insurance Tax Deduction Calculator (80D) | EZTax®](https://eztax.in/health-insurance-deduction-80d-calculator): Tax Calculator to find maximum health insurance tax deduction up to Rs. 1,00,000 under Section 80D with health insurance premium, preventive health checkup fees - [Deduction in respect of Rent Paid (80GG) | EZTax®](https://eztax.in/deduction-in-respectof-rent-paid-80gg): 80GG is a deduction under Chapter VI-A of the Income Tax Act 1961. This section provides relief to those taxpayers who are not in receipt of house rent allowance but pays rent for their residential purpose. - [Capital Gains Calculator with Indexation (CII) Benefit | EZTax®](https://eztax.in/capital-gains-indexation-calculator): The capital gains indexation calculator helps investors with long-term gains save on taxes, allows the taxpayer to consider the impact of inflation. - [HRA Calculator for House Rent Allowance Exemption | EZTax®](https://eztax.in/hra-income-tax-calculator): House Rent Allowance (HRA) Calculator calculates HRA exemption, refund for salaried individuals. Consider Metros like Delhi, Mumbai, Hyderabad, Chennai - [Difference between Old Tax Regime and New Tax Regime | EZTax®](https://eztax.in/difference-between-old-tax-regime-and-new-tax-regime): The new tax regime allows the taxpayer to increase his or her take-home pay while requiring no upfront investment, whereas the old tax regime reduces it. - [Old vs New Tax Regime for Salaried & Business Taxpayers](https://eztax.in/old-vs-new-tax-regime-explained): Depending on income and assets, individuals and HUF can choose Old or New regime (115BAC). Compare old and new tax systems and learn how to switch. - [Form 10IE for Opting New Tax Regime | EZTax®](https://eztax.in/form-10ie-for-opting-new-tax-regime): The Union Budget 2020 has introduced a 'New Tax Regime u/s 115BAC' for the individual taxpayers. Understand when, how Form 10IE need to be uploaded. - [Capital Gains Rate & Period of Holding Calculator | EZTax®](https://eztax.in/capital-gains-period-of-holding-calculator): Calculate whether a capital assets holding period is a long-term or short-term, tax rate, time period in months to understand your tax expossure. Learn more. - [Income Tax Calculator (old vs new) | EZTax®](https://eztax.in/income-tax-calculator): Income Tax Calculator to know the taxes to be paid for a given Income, deductions. Compare Old vs New tax regimes for IT declaration with your employer - [GSTR on OIDAR Services | EZTax®](https://eztax.in/gst/gst-oidar-services): Online Information Database Access and Retrieval services (OIDAR) is a category of services provided through the medium of the internet, and received by the recipient online without having any physical interface with the supplier of such services - [Export of Goods & Services under GST | EZTax®](https://eztax.in/gst/exports-under-gst): Export of goods means taking goods out of India to a place outside of India. Export of Services means when the supplier of service is located in India and the place of supply of service is outside India - [A Guide on Import of Goods and Services | EZTax®](https://eztax.in/gst/import-gst-guide): Import of Services means the supply of any service where the supplier of service is located outside India and the recipient and place of supply of service is in India - [TDS & TCS Under GST - All you need to know | EZTax®](https://eztax.in/gst/tds-tcs-under-gst): Under the GST regime, Section 51 and 52 of the CGST act, 2017 prescribes the authority and procedure for 'Tax deduction at source' (TDS) and 'Tax Collection at Source' (TDS). Know more - [Understanding Form-16, GTI, FAQ | EZTax® Help Center](https://eztax.in/form16help): Form-16 both Part-A and Part-B explained in detail. Every employee should understand this form for potential savings and knowing their Gross Total Income (GTI) - [Guide to File your Income Tax Return](https://eztax.in/guide-to-file-your-income-tax-return-in-india): Indian Income Tax Return filing guide: What, Why, and Who Should File ITR, Documents, IT Forms, Income Tax Rates, and Slabs. Learn how to start ITR filing - [Why should you file ITR within due date? | EZTax®](https://eztax.in/incometax-return-within-duedate): Filing an income tax return (ITR) by the due date avoids penalties, fines, and interest under sections 234A, 234B, and 234C, allows you to file a revised ITR - [Sitemap | EZTax®](https://eztax.in/sitemap): Oraganised Sitemap for EZTax.in Portal. Covering Income Tax, GST, TDS and Money Sub-Portals and the the tax help centers. - [Money decisions made easy | Personal Finance | EZTax® Money](https://eztax.in/money/): Personal Finance help from EZTax Money focussed on what really matters to you and your family in advising best possible options in Savings, Credit Cards, Insurance, Investments, Housing Loans and Personal Loans. Get the expert money advice you well deserve from the same trusted sources of EZTax.in Portal. - [Credit Cards - Learn, Compare, Select | EZTax® Money](https://eztax.in/money/credit-cards/): Credit cards are a great financial tool that can extend your capacity to spend and repay. Understand Joining Fees, Charges, Interest rates, Late Fees. Also, get access to blog articles, calculators, comparison tools to Learn, Compare, Select to get the best credit cards for your needs in India - [Credit or debit card: Which one's more viable? | EZTax® Money](https://eztax.in/money/credit-cards/credit-or-debit-card-which-one-is-more-viable): Increased adoption of Credit, Debit cards in India, started a debate on which one is good for you? Benefits of each and their risks, rewards explained for you to make a wiser decision. Also compare and contrast the credit, debit cards in the market with 20+ categories along with the expert reviews & analysis. - [How to avoid penalties & higher interest rates on credit cards?](https://eztax.in/money/credit-cards/how-to-avoid-penalties-interest-rates-on-credit-cards): Credit card is a double edge sword with many benefits on one side and debt trap on other side. Important to know how to avoid penalties & higher interest rates on credit cards while enjoying the benefits. Covering prompt payments, EMI Options, Balance Transfers, Bill Clearance, Cash Withdrawal, Overseas transactions - [How to Boost Approval odds? | EZTax® Money](https://eztax.in/money/credit-cards/how-to-boost-approval-odds): Craze in getting a perfect credit card is extreme particularly in the younger generation. Few things to remember for easy approval of your desired credit card. Know more on getting to know Credit Score, Clearing the Credit, knowing rejection reasons, how frequently you been applying for credit card? - [How to pick Best Credit Card in India? | EZTax® Money](https://eztax.in/money/credit-cards/how-to-pick-best-credit-card-in-india): What should you look for while selecting a credit card? various factors that a person should look into before selecting a credit card, Options, Purpose, annual fee, other charges, joining bonus, finance charges, rewards, discounts, cash-back offers. Expert view on how to pick the best credit card in India. - [Journey towards Higher Credit Score? | EZTax® Money](https://eztax.in/money/credit-cards/journey-towards-higher-credit-score): Higher credit score yields better loans, faster credit card approvals at a much lower interest rates. A journey towards a higher credit score is mainly depends on credit behaviour and discipline. Learn more for a higher, better, sustainable credit score - [Ways to maximise your credit card benefits | EZTax® Money](https://eztax.in/money/credit-cards/way-to-maximise-credit-cards-benefits): Credit Cards have offered us both Security and Convenience to Shop Online and maintain the Social distancing. Understand the benefits offered by the Credit Cards and tips on how to maximise credit card benefits such as Sign-up bonuses, advantage cards, Shopping points, low to no annual fees. - [Difference between home loan and personal loan? | EZTax® Money](https://eztax.in/money/personal-loans/home-loan-vs-personal-loan): Personal loans are getting popular as the banks have become liberal in giving such. How is home loan different from personal loan? understanding when to tap personal loan is important. Differences in terms of collateral requirements, purpose, amount, interest, tenure, EMI, processing times are explained to choose. - [How to apply for a Personal Loan? | EZTax® Money](https://eztax.in/money/personal-loans/how-to-apply-personal-loan): Personal Loans are most popular loans these days due to access to such and encouragement from both banks and other institutions. Understand Interest rates, importance of credit score, typical approval reasons, alternatives and the explained to choose. - [How to get approval for personal loan? | EZTax® Money](https://eztax.in/money/personal-loans/how-to-get-approval-for-personal-loan): Getting approval for a personal loan is not usually difficult. There are certain eligibility criteria by banks which a person has to follow. Applying for a personal loan is easy, can be done online also. Get to know the criteria, factors Monthly Income, Organisation, Age, Credit Score, existing debt - [How Digital Financing is taking over Conventional? | EZTax® Money](https://eztax.in/money/personal-loans/how-digital-financing-is-taking-over-conventional): When convenience takes the front seat in getting the finance and or financial decisions, conventional banking must take a back seat for sure. What we see today is a change that India has never seen and is here to stay. Learn more on how Digital financing taking over the Conventional? - [Home Loans - Learn, Compare, Select | EZTax® Money](https://eztax.in/money/home-loans/): Owning a Home is an Indian dream that every one has. Home Loans are ways and means to get new home of your choice. Know more about Home loans, planning, best practices in getting a new home with ease, what to look, and the importance of credit history, the calculators and tools. - [Home Loan affordability Calculator | EZTax® Money](https://eztax.in/money/home-loans/home-loan-affordability-calculator): Calculate affordable property cost and suitable home loan for a given down payment, monthly income, loan term, and interest. - [Home Loan Eligibility Calculator | EZTax® Money](https://eztax.in/money/home-loans/home-loan-eligibility-calculator): EZTax Home loan eligibility calculator analyzes monthly income, loan term, interest, Interest (ROI), and other EMIs to calculate the eligible loan. - [Home Loan EMI Calculator | Principal and Interest | EZTax](https://eztax.in/money/home-loans/home-loan-emi-calculator): Home loan EMI calculator to calculate monthly EMIs based on loan amount (principal), tate of interest (ROI), and loan tenure. Track monthly EMI changes and more. - [How to carve a perfect plan to become a homeowner in India? | EZTax®](https://eztax.in/money/home-loans/how-to-carve-a-perfect-plan-to-become-a-homeowner-in-india): Becoming a homeowner is every Indian's dream. In fact, is the largest investment made by the majority of Indians in their life time. But how to carve a perfect plan to become a homeowner in India? Explained factors to consider such as Affordability, Location, Home Loan, Broker, Charges, Insurance, Contingency - [How to find the best Home Loan Lender in India? | EZTax® Money](https://eztax.in/money/home-loans/how-to-find-best-home-loan-lender): Most important step in owning your dream home is finding a best home loan lender who can offer the desired loan amount at a reasonable interest rate and provide best customer service. Understand what to look for in finding a best home loan lender - [How to refinance your home loan in India? | EZTax® Money](https://eztax.in/money/home-loans/how-to-refinance-your-home-loan-in-india): Home loan interest rates are changing every quarter. One should pay attention to refinance your existing home loan for a lower home interest rates. Understand eligibility, due-diligence, benefits, fees, and how to approach the lender. - [Pradhan Mantri Awas Yojna (PMAY) Scheme Explained | EZTax® Money](https://eztax.in/money/home-loans/pradhan-mantri-awas-yojna-pmay-credit-linked-subsidy-scheme): Pradhan Mantri Awas Yojna (PMAY) is a scheme launched by the GOI for the people in below middle income group to help on Housing. Know more on this program and how you could apply? - [Rent Vs Buy - 10 things you must know | EZTax® Money](https://eztax.in/money/home-loans/rent-vs-buy-10-things-you-must-know): To buy or not to Buy is a major decision when it come to buying a home. As the interest rates on home loans are dropping like hell, the rent vs buy debate took more importance. Pay attention to 10 important things to consider before making a final decision. - [Top 6 Tips for a first-time home buyer in India | EZTax® Money](https://eztax.in/money/home-loans/top-6-tips-for-first-time-home-buyer-in-india): Buying a home is the largest investment in anyone's life. Buying for the first time requires good understanding on various aspects such as setting the right budget, deciding on the type of property, location, amenities, builder reputation, and getting the home loan to buy your dream home. - [Insurance - Learn, Compare, Select | EZTax® Money](https://eztax.in/money/insurance/): Dreaming progressive growth is natural. Planning to protect against uneventful situations is important. Insurance cover help you and your family. Various Insurances such as health, home, property, travel, business, automobile, life, or term. Portal to learn, compare and select right decisions. - [Do I need to take Travel Insurance? | EZTax® Money](https://eztax.in/money/insurance/do-i-need-to-take-travel-insurance): Travel insurance is growing more popular in India, but why is it necessary for local and international travel due to increased diseases and concerns? Learn more - [How Health Insurance benefited a Family? | EZTax® Money](https://eztax.in/money/insurance/how-health-insurance-benefited-a-family): Medical treatment getting expensive by the day. With the pandemic and job losses, it is important have a reasonable health insurance plan to protect you and your family. Article covers a case study of how Mr.s Singh's family managed with multiple emergency cases? - [How to plan for a Good Health Insurance Plan? | EZTax® Money](https://eztax.in/money/insurance/how-to-plan-for-a-good-health-insurance): Health emergencies do not come with prior notice. With the rising cost of healthcare, a health emergency could mean large out-of-pocket expenses. Know the important factors in identifying a good health insurance plan - [Term vs. Whole Life Insurance: Differences | EZTax® Money](https://eztax.in/money/insurance/the-difference-between-term-plan-and-whole-life-insurance): Life insurance is important as it helps you cover the risk that comes with the unfortunate demise of the breadwinner in a family. However, when buying life insurance, it is important to understand the two main different types of life insurance available and make the correct decision - [Top 7 things before buying Health Insurance | EZTax® Money](https://eztax.in/money/insurance/top-7-things-before-buying-health-insurance): With the recent COVID-19 pandemic, health and health insurance subject are most discussed after. Know more on 7 important things that one must pay attention before taking a health insurance plan for you and family. - [Understanding Home Insurance in India | EZTax® Money](https://eztax.in/money/insurance/understanding-home-insurance-india): Home is the biggest asset each of us own. Important to protect such an asset from risks due to physical damage to the home or its contents which could be manmade like theft, burglary, riot, terrorism, fire or natural like flood, storms, cyclone, earthquake. Understand more on Home Insurance. - [What is Health insurance plan – Why to buy? | EZTax® Money](https://eztax.in/money/insurance/what-is-health-insurance-plan): Mounting expenses in treating health issues is an ever challenging task with out a good health insurance. Understand what is Health insurance plan & Why should you buy one? | EZTax.in Money - [Investments - Learn, Compare, Select | EZTax® Money](https://eztax.in/money/investments/): While Savings are important to set aside the Income earned, it is vital to choose the right investments to grow your money. Today, choices in investment are unbound, but understanding is the key to make a right decision. Learn, Compare, and Select the right investment choices. - [Investment Options that can't be ignored | EZTax® Money](https://eztax.in/money/investments/investment-options-in-india): Investing makes money work for you. You can invest in several ways, depending on your risk tolerance. Learn about Indian investment options. - [Best ai agent for test generation](https://keploy.io): Generate unit, api, integration tests for backend using AI coding agent, keploy - [How CryptoCurrencies Taxed in India? | EZTax® Money](https://eztax.in/money/investments/tax-impact-on-bitcoins-in-india): Trading in Bitcoins / Cryptos peaked in recent past despite of uncertainty in recognising Bitcoin as a currency in India. It is important to understand how the gains from the Bitcoin trading are treated under Indian Income Tax. Know more on how bitcoins are taxes in India. - [Top 5 tips in choosing a Best Financial Advisor | EZTax® Money](https://eztax.in/money/investments/top-5-tips-in-choosing-a-best-financial-advisor): Managing investments to grow your money is important for your financial independence. Investment choices are now spread into categories such as gold, e-gold, plots, house, apartment, equity, derivatives, bonds, currency, antiques etc. It is essential to tap in to investment advisor to take wiser decisions - [Top 7 common mistakes in investment? | EZTax® Money](https://eztax.in/money/investments/top-7-common-mistakes-in-investment): You must invest to make money. Most investments today are risky. Learn from others' mistakes to make better decisions. Avoid India's top 7 investment mistakes. - [Trading Bitcoins? Top 7 things to know | EZTax® Money](https://eztax.in/money/investments/trading-bitcoins-top-7-things-to-know): Bitcoin trading and its legality in India is at its cross-roads. At the same time much demand created there by increased value of almost all actively traded crypto currencies. This article covers Top 7 things that one need to aware while trading BitCoins. - [What is Demat Account & how to Start one? | EZTax® Money](https://eztax.in/money/investments/what-is-demat-account-and-how-to-start-one): Demat, or dematerialised account, is a an account to hold your shares in an electronic form. You need a Demat Account to buy, hold and sell shares in the stock markets in India. Know what is Demat Account, Steps & Tips in starting a Demat Account in India. - [Investment in LIC worth it after the rise of Mutual Funds? | EZTax®](https://eztax.in/money/investments/investment-in-lic-worth-it-after-the-rise-of-mutual-funds): Investment in LIC being a long, safe tradition for many, over several decades, and is being challenged by the new financial instruments in the recent times. The question of LIC over MFs is a question among many traditional LIC Investors. Understand more which one is relevant as Investment and why? - [5 Common Money Habits from the Richest People on Earth | EZTax®](https://eztax.in/money/investments/what-is-common-among-the-richest-people-on-earth): Cracking a formula to be Rich is in everyone's list of tasks, but what is common among the richest people on the planet earth are not what we generally think. Know more on what those 5 common money habits that we can emulate to set the right direction to build wealth? - [Top 5 Investment avenues to look at while Saving | EZTax®](https://eztax.in/money/investments/top-5-investment-avenues-to-look-at-while-saving): Portfolio diversification reduces risk. Investors want quick, rewards without compromising investment. Learn how to locate investing opportunities while saving. - [Top 5 Tips to Build a Strong Portfolio at Young Age? | EZTax®](https://eztax.in/money/investments/top-5-tips-to-build-strong-portfolio-young-age): Age increases liabilities, diminishing investment money, therefore early investing is critical. Learn top tips to build a strong portfolio at young age. - [Criteria to choose Good Mutual Funds | EZTax®](https://eztax.in/money/investments/criteria-to-choose-good-mutual-funds): Set an investing goal before buying a mutual fund. Best mutual fund selection goes beyond return. Invest, check, return consistency, managers, and expenses. - [Starting an e-Commerce may not be as easy as it looks | EZTax®](https://eztax.in/money/investments/starting-ecommerce-may-not-be-as-easy-as-it-looks): Rohan Shah ran a small business which was into manufacturing perfumes. Like any small business, Shah realised early that it was essential to sell his product online. So, he created his own website and also made his products available on larger e-commerce portals like Amazon. - [Where can small businesses find money? | EZTax®](https://eztax.in/money/investments/where-can-small-businesses-find-money): Every business requires money for its operations and to grow. Most small businesses (or Startups) fail because they run out of money. Also, unlike established businesses, small businesses would find it difficult to get loans from banks. Know more on where to find the money (or Capital) - [How SMEs reinventing to stay relevant in a post-pandemic world?](https://eztax.in/money/investments/how-small-businesses-reinventing-to-stay-relevant): The once in a century pandemic has dealt a massive blow to small businesses. Affected by slower sales or lack of businesses, many small businesses have been forced to shut shops. The ones that have survived need to reinvent itself to survive in a post pandemic world. - [How some small businesses thrived while others failed to survive?](https://eztax.in/money/investments/how-some-small-businesses-thrived-while-others-failed): The pandemic has been very tough for small businesses. While for some business has slowed down, for others, it has stopped altogether. Several small businesses have shut shop and many others are likely to follow suit. - [Savings - Learn, Compare, Select | EZTax® Money](https://eztax.in/money/savings/): Savings are the first step towards stability. It's a discipline that make you financially independent over the time. Portal to learn, compare and select right decisions - [5 Money Lessons that Covid taught us | EZTax® Money](https://eztax.in/money/savings/5-money-lessons-covid-taught-us): Covid-19 turned our world upside down and brought upon us untold miseries and hardships. However, every cloud has a silver lining and the pandemic taught us some very valuable money lessons that can stand us in good stead. Covering 5 money lessons that Covid-19 taught us. - [Emergency Fund: How to build? | EZTax® Money](https://eztax.in/money/savings/emergency-fund-how-to-build): While we thrive for a positive life, expect the best, it is equally important to have a plan to handle the unexpected. Having an emergency fund to help during emergencies is an important part of financial planning. Covers Emergency Fund and everything you need to know - [EPF or NPS: Which is a better option? | EZTax® Money](https://eztax.in/money/savings/epf-or-nps-which-is-better): Employees Provident Fund (EPF) is one of the most common retirement savings or investment for a lot of people. Recent changes to EPF leads us to compare with NPS. Covering EPF, NPS and their differences along with Rate of Returns. - [ULIP or Equity - Which is better? | EZTax® Money](https://eztax.in/money/savings/ulip-or-equity-which-is-better): Government intends to tax Ulips maturity earnings if the annual premium surpasses Rs 2.5 lakh. Should investors remain with ULIPS or go equities? Differences and tax effects. - [How to make your life better after 50? | EZTax.in](https://eztax.in/money/savings/how-to-make-life-better-after-50): Getting ready for retirement after 50 is key to happiness. Discover diet, things, habits, and financial decisions to consider. - [Living abroad? Know more on NRO vs NRE accounts | EZTax® Money](https://eztax.in/money/savings/living-abroad-know-more-nro-vs-nre-accounts): Living abroad is a dream and an opportunity for many Indians today. Managing your money in India when abroad is a bit challenging as you are supposed to operate through NRO, NRE bank accounts rather through typical savings or current accounts. Know more on what and how different they are? - [Personal Budget Calculator | EZTax® Money](https://eztax.in/money/savings/personal-budget-calculator): Personal Budget Calculator evaluates spending and proposes a balanced income- and society-based budget. Simple to find monthly expenses and change budget - [Post office Recurring Deposit or Bank Fixed Deposit? | EZTax® Money](https://eztax.in/money/savings/post-office-recurring-deposit-or-bank-fixed-deposit): Fixed Deposit (FD) is the most common investment done by people looking for secured returns. Understand the differences between Postal RD and a Bank FD in terms of benefits, tenure, payment, withdrawal, and recommendation. Read more on - [What to look when opening a Bank Account | EZTax® Money](https://eztax.in/money/savings/what-to-look-when-opening-bank-account): Demonetisation made us mandatory to use bank accounts. All you need to know when opening a bank account in India. Covered from choosing a bank, account type, minimum balance requirement (MBR), interest rates, fees, online, credit, to additional services. - [5 Key Money Principles that Ratan Tata can teach the Young? | EZTax®](https://eztax.in/money/savings/5-key-principles-that-ratan-tata-can-teach-the-young): Ratan Tata is one of India's most prominent business and philanthropic leaders and a great human being. If we need to teach the young, what would be the five key money principles that would set them towards to success? - [How owning a Business Save on Taxes ?](https://eztax.in/owning-business-save-on-taxes): Small and medium businesses are the backbone of Indian economy. Owning a Small business is one of the best way to Save on Taxes and create opportunities around you. Let's explore how SMB businesses can create opportunities, and save on taxes in both GST and income tax. - [https://assets.eztax.in/images/form-10ie-for-opting-new-tax-regime.pdf](https://assets.eztax.in/images/form-10ie-for-opting-new-tax-regime.pdf) - [https://assets.eztax.in/images/eztax-gst-accounting.pdf](https://assets.eztax.in/images/eztax-gst-accounting.pdf) - [Removal or Resignation of Director & Pricing | EZTax®](https://eztax.in/removal-resignation-of-director-pricing): Removal or Resignation of Director & Pricing for Private limited Company or OPC covering expert assistance, documents, process, filing and related support. - [Appointment of Company Director Plan & Pricing | EZTax®](https://eztax.in/appointment-of-director-pricing): Appointment of Director Plan & Pricing for Private limited Company or OPC covering expert assistance, documents, process, filing and related support. - [Long Term Capital Gains Reinvestment Calculator | EZTax®](https://eztax.in/capital-gains-reinvestment-calculator): LTCG re-investment caluclator to calculate best possible re-investment options to save on capital gains tax, based on the type of asset you are selling. - [Crypto Tax Calculator | EZTax®](https://eztax.in/crypto-trading-tax-calculator): Calculate Income Tax on Crypto currency investment / trading for currencies like Bitcoin, Ethereum, XRP, USDP, USDC, considering gifts, lost/stolen. - [Crypto Gains Calculator for IT Filing| EZTax®](https://eztax.in/crypto-gains-calculator): Calculate Crypto Gains from different exchanges for Income Tax Return Filing in India using Profit / Loss statement or Crypto Ledger Template - [Gift Tax Calculator | EZTax®](https://eztax.in/gift-tax-calculator): Gifts are of three types monetary (like cash), immovable property, and movable property, calculate gift tax on all possible scenarios, learn more - [How to pay TDS Payment Online (Challan 281) in India? | EZTax®](https://eztax.in/tds/tds-payment-instructions): Detailed step-by-step instructions on how to make a TDS payment thru NSDL authorised site? Now Paying your TDS Due Online thru TDS Challan 281 is easy, and takes just few moments to complete - [New Tax Rules effective from 1st April 2022 | EZTax®](https://eztax.in/new-tax-rule-changes-starting-from-apr-01st-2022): Starting from 1st April 2022, new tax rules related to income tax, GST, and company compliance are in effect. Tax rule changes from crypto tax, applicability of e-Invoicing, taxability of EPF withdrawal, Updated IT Returns, to Sr. Citizens IT Filing - [New ITR Forms released for AY 2022-23 | What changed ? | EZTax®](https://eztax.in/new-itr-forms-for-ay2022-23): Income Tax Department recently notified Income Tax Returns (ITR) Forms ITR-1, 2, 3, 4 for AY 2022-23. While the forms are very similar to last year there are some key differences. Get to know more on the which ITR to choose and the new requirements - [Tax on Gifts in India | Exemption and Rules | EZTax®](https://eztax.in/tax-on-gifts-in-india): Gifting shows love. India's diverse culture celebrates every occasion with family and friends. Gift tax started in 1958 to tax gifts. Learn more tax on gifts. - [How to download Income Tax Portal AIS statement? | EZTax®](https://eztax.in/how-to-download-ais-statement): Detailed instructions on accessing, downloading your AIS statement via the Income Tax India e-Filing Portal. Learn the importance, differences with Form 26AS - [How to handle e-Campaign, High Value Transaction Notices? | EZTax®](https://eztax.in/how-to-respond-ecampaign-itr-notice): The Income Tax Department has started sending e-campaign messages and emails to certain taxpayers who have not filed IT Returns or failed to disclose High value transactions. Know more on type of messages, reasons, actions to be taken and the tools to help - [Tax relief on income from Foreign Retirement Benefit | EZTax®](https://eztax.in/tax-relief-on-income-from-foreign-retirement-benefit-accounts): Section 89A was introduced to provide a relief from taxation on Income earned from foreign retirement benefit account, maintained in notified country. Read more on the relief, examples and the consideration during tax filing - [Who should file Income Tax Return in India - Calculator](https://eztax.in/who-should-file-income-tax-in-india-calculator): Calculator to know who should file Income Tax Return (ITR) in India. Useful for taxpayers who are residents (ROR or RNOR), non-residents (NRI) - [How to declare Income from Crypto Trading? | EZTax® Help Center](https://eztax.in/how-to-declare-income-from-crypto-currency): Another important step in filing your returns is the declaration of your income from Virtual Digital Assets. EZTax.in is providing a comprehensive questionnaire to report the Crypto Currency Transactions (Virtual Digital Assets) - [How to upload FVU file from Income Tax Portal? | EZTax®](https://eztax.in/how-to-upload-fvu-file-tds-instructions): How to view/upload fvu file on Income Tax India e-Filing Portal with detailed instructions. Explains the need of fvu file and accurately filing TDS returns - [Tax Audit criteria, applicability & Calculator | EZTax®](https://eztax.in/tax-audit-criteria-calculator): Determine if you require a income tax or statuatory audit for your business, individual, or company. Asks basic questions to show the criteria, eligibility - [Crypto Tax Help Center | EZTax®](https://eztax.in/crypto): Crypto help center to assist individual investors, traders, and enterprises in Cryptos/VDAs with taxes like Income Tax, GST, TDS, Surcharge, ITR filing in India - [eFile your income tax return (ITR) by yourself | EZTax®](https://eztax.in/income-tax): e-file your income tax return (ITR) online for AY 2025-26 by yourself or get best reviewed expert ITR filing service at affordable price for a maximum refund - [Updated Return (ITR-U) u/s 139(8A) Income Tax Guide | EZTax®](https://eztax.in/updated-income-tax-return-guide): After Budget 2022, taxpayers can file 'Updated' returns within two years of the relevant assessment year. Learn about ITR-U, eligibility, penalty, interest - [Updated Return u/s 139(8A) Filing Service Plan & Pricing | EZTax®](https://eztax.in/updated-return-it-filing-plan-pricing): Expert assisted Updated income tax return (ITR) filing service plan details, documents needed, processing time, pricing, and frequent questions - [How to download tax P&L statement from different brokers?](https://eztax.in/how-to-download-tax-profit-loss-statement-from-brokers): Learn how to download your tax P&L statement from various brokers in India. Profit-and-loss statement is required to prepare and e-file your income tax - [Sample Rental Agreement & Important things to consider | EZTax®](https://eztax.in/gst/sample-rental-agreement-important-things): Rental agreement are an important supporting document for business registrations. Beyond commercial use, also used for residential dwellings like apartments, houses, villas, farm houses. Know more on the important things to keep in mind along with a sample rental agreement - [Download Sample NOC to Start a Business or GST | EZTax®](https://eztax.in/gst/noc-to-start-a-business): Download sample No Objection Certificate to start a business at a place. NOC is an important legal supporting document for registrations. Know more on NOC, when to consider documents needed in addition to NOC, frequent questions around NOC. - [How Small Companies enjoy lower Tax Compliance in India? | EZTax®](https://eztax.in/small-company-tax-compliance): New Small Company definition brought many companies in to the Small Company definition. Govt of India attached many benefits to Small Companies in reducing tax compliance. Know more on new IT, ROC rules for Small Companies. - [PAN Registration Service for NRIs, OCIs, PIOs or Foreigners](https://eztax.in/pan-registration-service-for-nri): Expert assisted PAN registration service for a non-resident Indians (NRIs), OCIs, PIOs or Foreigners who has or plan to have a financial activity in India. Know more on the service, who should buy, process, documents to submit - [Gold Taxability and its Holding Limits | EZTax®](https://eztax.in/gold-taxability-holding-limits): Gold is the most popular item in Indian and global households. Learn about who and how much one can buy gold, holding limits, and taxation with examples. - [Tax On Undisclosed Source of Income or Black Money | EZTax®](https://eztax.in/tax-on-undisclosed-source-of-income): Undisclosed income, often known as Black Money in India, is money not reported on the taxpayer's ITR. Learn on ITD objectives, tax, sources, taxability, risks - [EZTax.in Unveils Crypto Tax Filing and Automation Technology](https://eztax.in/press-release-unveils-tax-filing-and-automation-technology): India's leading Tax-Tech portal EZTax.in today unveils it's latest Crypto Tax automation software helping Indian taxpayers to assist in Filing Taxes, to understand the exposure through Crypto tax calculators, and to get guidance from a dedicated Crypto help center. - [EZTax.in unleashes new features to help you save every last paisa](https://eztax.in/press-release-new-features-to-save-every-last-paisa): The leading online income tax filing portal EZTax.in announced today that it has rolled out features and functionalities that are unique to the Indian income tax filing market. This makes the taxpayer achieve maximum refund through its real-time tax regime (old vs new) comparison feature to save every last paisa during COVID times. - [EZTax.in Enhanced Its Engagement With NRIs Through Income Tax Hotline](https://eztax.in/press-release-eztax-enhanced-its-engagement-with-nris-it-hotline): The study says NRI Tax Compliance growth is not in pace with the IT Filing growth that India saw for the past two years, it's mainly due to lack of understanding in changes to tax act in India. - [EZTax.in Delivers Innovative IT Filing Solution to Maximise Tax Refund](https://eztax.in/press-release-eztax-delivers-innovative-it-filing-solution-to-maximise-tax-refund): Compared to Last year's tax filing, new enhancements made in technology, algorithms to read typical Form 16 in either PDF format, image, or by just taking a mobile photo in a well lite area. The App or Web Version will auto read the data and populate the respective forms in seconds, and eFile in just seconds to get an acknowledgement from the Income Tax Department - [When to consider Agriculture Land as Capital Asset? | EZTax®](https://eztax.in/when-to-consider-agriculture-land-as-capital-asset): Most believe the sale of agriculture land is exempt from capital gains tax, but not all agriculture lands are same from the taxation perspective. Know more on when to consider agriculture land as a capital asset - [How to activate or deactivate ERI for ITR Filing?](https://eztax.in/how-to-activate-or-deactivate-eri): In order to file income tax return (ITR) in India under automated process, taxpayer need to add the profile to EZTax ERI (e-Return Intermediary) as a client. This document cover both how to deactivate and activate the taxpayer PAN as a Client to ERI - [AI enabled Next Gen GST Ready Accounting from EZTax.in](https://eztax.in/press-release-ai-enabled-next-gen-gst-ready-accounting): Hyderabad based startup, MYD Labs Private Limited, built another stellar product in making new strides in to SME businesses to make accounting easier, online, cost effective, less stressful in filing their GST Returns. - [EZTax releases Income Tax Filing Insights & Data Analytics](https://eztax.in/press-release-it-filing-data-analytics-insights-trends-2021-22): Leading Tax Tech Startup EZTax released Income Tax Filing, Compliance insights and data analytics for the FY 2021-22 tax season. Know more on taxpayer choice on tax regime, trading vs investment, possible tax savings - [How to Revise GST Tax Invoice? | EZTax®](https://eztax.in/gst/how-to-revise-gst-tax-invoice): How to handle invoices issued before the GST registration, a common problem when newly GST registered. Know more on threshold, conditions - [Trademarks and Patents of EZTax](https://eztax.in/trademarks-and-patents): Trademarks and Patents are intellectual property assets registered under various laws both nationally and internationally. Covers the list of trademarks and patents from EZTax.in and frequest questions - [Business Registration Type Assessment Calculator | EZTax®](https://eztax.in/business-registration-type-assessment-calculator): Ready to start a Business? Use Business Registration Type Assessment Calculator to know which entity type is good for you? - [Defective Notice u/s 139(9): How to Prepare, Upload Return](https://eztax.in/defective-return-prepare-upload-return): How to tackle a defective notice: how to prepare & upload ITR JSON to resolve, covers how to handle, timing, payment, submission, inclusion of additional income - [Tax Consultant Workbench | EZTax®](https://eztax.in/tax-consultant-workbench): Income Tax, GST, TDS and Company Compliance links, content that every tax consultant must keep to increase the productivity. Bookmark Now. - [Importer Exporter Code - Explained | EZTax®](https://eztax.in/gst/importer-exporter-code): Importer Exporter code popularly known as IEC Code is a business identification number which is mandatory for Exports and Imports. IEC Code is mandatory if anyone wants to do import to or export from India. IEC is a unique 10-digit code which is same as PAN of the entity. Only one IEC code can be issued against single PAN. - [Conversion of Partnership Firm to a Private Limited Company?](https://eztax.in/conversion-of-partnership-firm-to-private-company): Partnership is one the most common business entity. As the business and risk grows, conversion of a firm to a private limited company is a natural choice. - [Tax on Retirement Benefits | EZTax®](https://eztax.in/tax-on-retirement-benefits): Know more on the taxation on retirement benefits such as gratuity, leave encashment, commuted pension, annuity in the hands of government, private employees - [Importance and Uses of Electronic Cash Ledger | EZTax®](https://eztax.in/gst/importance-of-form-gst-pmt-09): The process of filing refund claim and its disbursement can sometimes lead to blockage of funds for the taxpayer. Hence, Form GST PMT-09 is available - [Section 115BAA tax rate for companies explained | EZTax®](https://eztax.in/section-115baa-tax-rate-explained): Section 115BAA was introduced by the Income Tax Department with a view to encourage domestic companies by reducing the income tax rates - [Documents Required For Filing & Registration Services](https://eztax.in/documents-required-for-filing-and-registration-services): List of documents or information needed to file your Income Tax with various sources of income or registration of a company / llp / firm, GST, TDS, MSME - [How to submit Form 13 ?| EZTax®](https://eztax.in/how-to-submit-form13): Income tax department has introduced Section 197 to allow the taxpayers to apply Lower deduction/collection of TDS/TCS or Nil deduction/collection of TDS/TCS - [When to consider rental income as business income? | EZTax®](https://eztax.in/rental-income-as-hp-vs-business): It is common for NRIs and the wealthy to own multiple homes these days. The question now is, how will this income be treated? Is it business or house property income? more on when to consider, benefits, risks, and the tax treatment. - [Property Sale: When to consider as business income? | EZTax®](https://eztax.in/sale-of-property-cg-or-business): Selling multiple units, developer floors, or units from JDA? Does the tax come under capital gains or business income? - [Place of Supply Under GST | EZTax®](https://eztax.in/gst/place-of-supply-under-gst): Place of Supply (POS) in GST determine the jurisdiction to recognise the revenue. Understand how to know POS for goods, services for domestic, exports, imports - [EZTax releases Budget 2023 expectations, sees a significant shift](https://eztax.in/press-release-budget-2023-expectations-sees-a-significant-shift): EZTax released its pre-budget 2023 expectations & how such a budget could be funded as part of its yearly straight talk sessions on pre and post-budget analysis - [Form 13 Filing (Nil / Lower TDS Deduction) Service Plan & Pricing](https://eztax.in/form-13-filing-service-plan-pricing): Consultation, guidance on the need for Form 13, computation of Tax liability, Filing Form 13 with Traces for Nil / Lower TDS / TCS deduction when selling property - [GST on Renting a Residential Property | EZTax®](https://eztax.in/gst/gst-on-renting-of-residential-property): Renting can be either for residential or commercial purpose. As the rent comes under services, GST is applicable on Renting of properties. Know more on latest changes - [GST Registration Thresholds, Exceptions, Examples | EZTax®](https://eztax.in/gst/gst-registration-thresholds): For ensuring the tax compliance, registration is the most fundamental requirement for identification of taxpayer. GST is a indirect tax and it means Goods & Service tax. GST is a value added tax levied on supply i.e., manufacture or sale of goods and provision of services. GST is a PAN based registration. - [FSSAI Registration (Food License) Service Plan & Pricing](https://eztax.in/food-license-registration-service-plan-pricing): Consultation, guidance in planning for a FSSAI registration (Food License), preparation of application, followup. Know more on process, pricing, government fees - [Sale of shares / securities: Capital Gains or Business Income?](https://eztax.in/sale-of-shares-securities-as-business-income): Gains arising from the sale of shares or securities can be treated either as capital gains or business income. Know more on treatment, restrictions, risks - [Arrears of Salary (Relief u/s 89) | EZTax®](https://eztax.in/arrears-of-salary-explained): Understand relief u/s 89 in cases where salary received in arrears or advance, family / commuted pension, gratuity, compensation after layoff or termination - [INC 20A | Commencement of Business Guide | EZTax®](https://eztax.in/inc-20a-commencement-of-business-guide): INC 20A is a form to declare the commencement of the business for the companies. Know more on who to file, timing, MCA fees, non-filing consequences, & penalties - [Indian Budget 2023 Presentation, Analysis, Calculators | EZTax®](https://eztax.in/india-budget-2023-update): Undoubtedly, Budget 2023 is most awaited budget in India with a backdrop of worldwide slowdown. Covering Highlights, Key Takeaways, Calculators & Analysis - [Indian Budget 2023 | Top 10 frequent questions | EZTax®](https://eztax.in/india-budget-2023-top-10-frequent-taxpayer-questions): Budget 2023 is a short presentation and an uncommon in many ways. Document covers Top 10 frequent questions and major changes from the perspective of a normal taxpayer - [New Tax Rules effective from 1st Apr 2023 | EZTax®](https://eztax.in/new-tax-rule-changes-starting-from-apr-01st-2023): Learn new tax rules applicable from 1st Apr 2023 (FY 2023-24), from new tax regime, tax slabs, surcharge, capital gains, startup, MSME, LIC, TDS, TCS, to EPF - [Income Tax applicability on North Eastern States | EZTax®](https://eztax.in/income-tax-applicability-on-north-eastern-states): People live in eight north eastern states of India, who are a member of a scheduled tribe enjoy the income tax exemptions u/s 10(26). Know more on impact, eligibility. - [Guide On Income Tax Surcharge Slab Rates | EZTax®](https://eztax.in/guide-on-surcharge-slab-rates): Surcharge is an additional tax payable in addition to income tax, and is levied as a percentage of tax. Know more on applicability, rates for various entities - [Crypto / VDA Income Tax Preparation Guide | EZTax®](https://eztax.in/crypto-tax-preparation-guide): Trading in Cryptos / VDAs / NFTs ? It's mandatory to report cryptos for IT Filing in India. Know more on how to prepare ITR from various exchanges / brokers data - [Private Limited Company Compliance Life Cycle | EZTax®](https://eztax.in/gst/private-limited-compliance-life-cycle): Many advantages in starting a Private Limited Company, it's equally critical to maintain compliance life cycle to avoid penalties and strike-offs. Know more. - [Guide On AOC 4 (Annual Financial Statement Form) | EZTax®](https://eztax.in/gst/guide-on-form-aoc-4): Every company registered under ROC in India, must file AOC-4, an e-form that contains financial statements and financial position of the company. read more. - [Guide On Form MGT 7 or 7A | EZTax®](https://eztax.in/gst/guide-on-form-mgt-7-or-form-mgt-7a): MGT 7 / 7A is an e-Form for filing annual return by a company. MGT-7A applicable for Small companies lesser than 50 crore turnover. Read more. - [Guide on Director KYC for Companies | EZTax®](https://eztax.in/gst/guide-on-director-kyc): Any person who has been allotted a DIN up to 31st Mar will be required to file form DIR-3 KYC by Sep 30th of the next FY. Read more on who, when and what - [Guide on Form ADT 1 (appointment of auditor) | EZTax®](https://eztax.in/gst/guide-on-form-adt-1): Form ADT 1 is required to be filed with Registrar of Companies from the Annual General Meeting (AGM) - [Guide on Form DPT 3 (disclosure of debt) | EZTax®](https://eztax.in/gst/guide-on-form-dpt-3): A business that has outstanding loans that aren't treated as deposits files a DPT-3 form. - [Company Directors Change - Explained | EZTax®](https://eztax.in/gst/company-director-change-explained): Part of Company Compliance, any changes to the directors such as resignation and/or a new appointment must be registered through Form DIR-11 / DIR-12 with ROC - [New ITR Forms released for AY 2023-24 | What Has Changed? | EZTax®](https://eztax.in/new-itr-forms-for-ay2023-24): Get to know what's changed in new ITR Forms 1/2/3/4/5/6 for AY 2023-24. New VDA, Crypto changes, and other changes that one need to aware. - [Company MOA and AOA Change - Explained | EZTax®](https://eztax.in/gst/company-moa-aoa-change-explained): Articles of Association (AOA), Memorandum of Association (MOA) may need to be changed from time to time, to represent latest objects, rights, duties of directors - [Private Limited Company Closure - Explained | EZTax®](https://eztax.in/gst/private-limited-company-closure-explained): Most private limited companies incorporated during last few years are due to increased economic activity in India. Company closure is normal, know the process to close - [Interest Under Section 234A/B/C - Explained | EZTax®](https://eztax.in/interest-under-section-234a-b-c): Defaults in payment of taxes or filing income tax returns will lead to huge interest and penalties under sections 234 A, B, C & F of income tax. know more - [Company Annual General Meeting Explained | EZTax®](https://eztax.in/gst/company-annual-general-meeting): Every company, between the shareholders of a company and Company board of directors is required to conduct Annual General Meeting yearly once. - [TDS on Payments to Resident Contractors, Professionals | EZTax®](https://eztax.in/tds/tds-on-payments-to-resident-contractors-and-professionals): Form 26QD is a challan-cum-return statement for reporting the transactions liable to TDS on payments to Resident contractors and professionals u/s 194M - [Bank Lockers (Safe Deposit Box) - a Complete Guide | EZTax®](https://eztax.in/bank-lockers-complete-guide): Bank Lockers are safe deposit lockers. Safe deposit lockers can be used to store valuable confidential items. know more - [Who is a Tax Consultant? What to mind? | EZTax®](https://eztax.in/who-is-tax-consultant-what-to-mind): Understand who is a tax consultant, what qualifications they should have, the benefits of working with one, and what to look out for when working with one. - [Tax on Wedding Gifts - Explained | EZTax®](https://eztax.in/tax-on-wedding-gifts): It is customary for Indian families to give gifts on any occasion. Section 56(2)(x) of Income tax act, 1961 deals with the taxation of gifts. Know more - [NFIR - National Financial Information Registry Explained](https://eztax.in/nfir-national-financial-information-registry-explained): RBI's new NFIR provides reliable data for lenders and government agencies. discover its background, purpose, operation, new loan process, and advantages - [Layoffs: What to expect and Tax Implications | EZTax®](https://eztax.in/understand-layoffs-taxation): Layoff is termination of employment due to financial hardship or lack work available. Recessionary 2023 means layoffs. Learn about compensation and taxes - [Agriculture Income Tax - Explained | EZTax®](https://eztax.in/tax-on-agriculture-income): Agriculture employs many taxpayers nowadays. Knowing agriculture's income and taxability is vital as it affects so many people. Learn more - [Understand Casual Persons and Non Resident Persons Under GST](https://eztax.in/gst/taxable-on-casual-persons-and-non-resident-persons): GST Registration for Casual taxable persons, Non Resident Taxable persons, Regular GST taxpayers, Composition taxpayers, e commerce taxpayers etc - [TCS on Foreign Remittances Under LRS | EZTax®](https://eztax.in/tds/tcs-on-foreign-remittances): TCS on International Money Transfers Part of section 206C known as Under LRS was first implemented in Budget 2020. Budget 2023 changes to TCS rules. Learn more. - [How to Raise Grievance at incometax.gov.in portal | EZTax®](https://eztax.in/how-to-raise-grievance-with-itd): Questions about income tax refunds, e-verification, processing, rectification, outstanding demand? Learn how to create a grievance request with IT department - [How to link PAN with Aadhaar Card | EZTax®](https://eztax.in/linking-aadhar-pan): Linking Aadhaar with PAN is mandatory to file your income tax filing. While the new pan numbers are issued with pre-linking of Aadhaar. All the old PANs must be linked before the deadline. Now linking is so easy, quick with 3 possible methods, and is possible with a Single-Step Process in a minute - [TDS on Payments to Contractors u/s 194C | EZTax®](https://eztax.in/tds/tds-on-payments-to-contractors): TDS applies to contractor, subcontractor payments. Income Tax Act 1961 Section 194C. Learn more on who to deduct TDS from, applicability, rates, timing, returns - [How long to keep your Tax Records and Why? | EZTax®](https://eztax.in/how-long-to-keep-your-tax-records-and-why): Lakhs of Indians submit their first income tax filings each year. Discover what tax records, data to keep safe after submitting Income Tax Return (ITR). - [How to Respond to an Outstanding demand at incometax.gov.in?](https://eztax.in/how-to-response-to-outstanding-demand-with-itd): Filed Income tax returns after that Outstanding demand will be comes when the income tax calculated by Income Tax Department is higher that what the taxpayer has filed in income tax returns. Know more - [Rectification of Income Tax Returns - Full Guide | EZTax®](https://eztax.in/rectification-of-income-tax-returns): Rectification corrects Income Tax Returns. Rectification differs from Revised Income Tax Returns. Understand who can, types, how to resolve, and timing. - [Geo-Coding for Address Verification under GST | EZTax®](https://eztax.in/gst/geo-coding-under-gst): The Goods and Services Tax Network (GSTN) has pushed its new Geo-Coding Service to offer addresses for new and updated registrations. Learn more on how to use - [Confused Which Income Tax Return Type to use? | EZTax®](https://eztax.in/which-income-tax-return-type-to-use): Not sure which Income Tax Return (ITR) type to use? IT compliance has several events, and only certain IT return types are allowed at certain times. Learn more - [TDS on Cash Withdrawals u/s 194N | EZTax®](https://eztax.in/tds/tds-on-cash-withdrawals): To discourage cash withdrawals from banks, post offices, TDS is introduced u/s 194N. Learn more on applicability, exceptions, tds rates due dates, tds returns - [Perquisite Valuation of Motor Car (Company Car)| EZTax®](https://eztax.in/perquisite-valuation-of-motor-car): Motor car offered as an employment benefit (perquisite) is common in top level management. Learn how taxability in various scenarios like who owns the vehicle - [TDS on Professional or Technical fees u/s 194J | EZTax®](https://eztax.in/tds/tds-on-professional-fee-or-technical-fee): Fees for professional or Technical services (194JA for Technical services and 194JB for professional services). Learn more. - [Hindu Undivided Family - Explained | EZTax®](https://eztax.in/hindu-undivided-family): HUF means Hindu Undivided Family, treated as separate entity for Income Tax purpose. Learn more on composition, taxability, deductions, rebate, ITR filing - [Form 8 - Statement of Account & Solvency of LLP Explained](https://eztax.in/gst/statement-of-account-and-solvency-form-8-of-llp): Form 8 is an annual statement of account & solvency report to be submitted by every LLP, before Oct 30th. Learn process, dues dates, MCA fees, late fees etc. - [Annual Return (Form 11) of LLP - Explained](https://eztax.in/gst/annual-return-form-11-of-llp): Form 11 is an Annual Return for LLP to be filed before May 30th every year and must be filed irrespective of whether the LLP has started its business or not. - [Time of Supply Under GST | EZTax®](https://eztax.in/gst/time-of-supply-under-gst): GST is payable on supply of goods or services. Time of supply refers to the point in time when the liability to pay tax arises. Learn more - [Leave Travel Allowance (LTA) - Explained | EZTax®](https://eztax.in/leave-travel-allowance-explained): Leave Travel Allowance (aka LTA) is given to employees to travel to any place in India either on leave or retirement from service or termination. Learn more. - [TaxTech - Tax Technology & Innovation in India | EZTax®](https://eztax.in/tax-tech-innovation-india): TaxTech, a subset of FinTech that simplifies and reduces tax costs, has risen significantly over the past few years. Learn more about TaxTech & its significance - [TDS on transfer of Virtual Digital Assets u/s 194S | EZTax®](https://eztax.in/tds/tds-on-transfer-of-virtual-digital-assets): Form 26QE is a challan-cum-return statement for reporting the transactions liable to TDS on transfer of Virtual Digital Assets (aka Cryptos) u/s 194-S - [TDS Form 16 /16A /16B /16C /16D /16E /27D - Explained | EZTax®](https://eztax.in/tds/tds-certificates-form16-16a-16b-16c-16d-16e-27d): TDS certificates are an important component to prove the TDS credit and to claim at the time of IT Filing. Learn more on Form 16, 16A, 16B, 16C, 16D, 16E, 27D - [Tax Implications for a Deceased Person | EZTax®](https://eztax.in/tax-implications-for-a-deceased-person): Even deceased people with income over the basic exemption must file income taxes. Learn more on taxability, timing, legal representative, property transition. - [Taxability of Employer-Provided Medical Expenses | EZTax®](https://eztax.in/tax-on-medical-expenditure-provide-by-employer): Employers provide medical allowance and reimbursement to employees. Learn more about medical allowance and reimbursement, as well as family coverage. - [₹2000 banknote withdrawal from circulation in India | EZTax](https://eztax.in/rbi-rs2000-note-withdrawal-explained): Businesses and consumers are affected by the Rs. 2000 banknote withdrawal. Understand the context, withdrawal reasons, and deposit/exchange method. - [When PAN is inoperative, what NRIs and OCIs can do?](https://eztax.in/pan-inoperative-what-steps-nris-and-ocis-to-take): After the PAN Aadhaar linking due date, NRI/OCI PAN card holders without aadhaar or without linking their PAN became inoperative. Learn how to resolve? - [How to Correct Income Tax Challan Online? | EZTax®](https://eztax.in/how-to-correct-income-tax-challan-online): From August 2023, Income Tax Department offered online income tax challan correction. Understand what can be corrected, years, and the process - [Mutual Funds: How are they taxed in India? | EZTax.in](https://eztax.in/mutual-funds-how-are-they-taxed-in-india): Mutual funds are a popular investment option, but taxation varies by fund type (equity, debt), holding period, and gain type (STCG, LTCG). Learn more - [G20 Summit: India underscores Global Minimum Tax on MNCs](https://eztax.in/news/g20-india-underscores-mnc-tax-share): Part of G20 Summit held in New Delhi, India to push for more tax contributions from multinational corporations during G20 summit. Learn more - [ITD issued IT Notices under Risk Management Process](https://eztax.in/news/itd-sending-notices-2023-09-14): ITD issued Income Tax Notices under Risk Management Process. Know more on the latest news from EZTax - [Income Tax Audit due date extension for FY 2022-23](https://eztax.in/news/2023-09-18-tax-audit-duedate-extension): ITD announced an extension of the Income Tax Audit due date for Fiscal Year 2022-23 (AY 2023-24). Know more on the latest news from EZTax - [Geocoding for Additional Place of Business under GST](https://eztax.in/news/2023-09-20-geo-coding-for-additional-place-of-business-under-gst): The GSTN has announced that the new geocoding capabilities for additional business addresses are now available in all States and Union Territories.. - [Tax News | Income Tax, GST, TDS Compliance | EZTax®](https://eztax.in/news/): Latest Tax News Blog, and updates on Income Tax, GST, TDS, Company Compliance, financial matters for both individuals and businesses from EZTax Portal - [How will post-COVID19 looks like ? | EZTax®](https://eztax.in/how-will-post-covid19-looks-like): From afar, it is naive to believe that the world will not change post-corona when we are still battling chaos from COVID-19 pandemic as of writing this article - [What we should learn from COVID-19 ? | EZTax®](https://eztax.in/what-we-should-learn-from-covid-19): The unprecedented coverage thru state administration, politics, media, healthcare professionals is fairly overwhelming, but What we should learn from COVID-19 ? - [Indian Budget 2020 | Pre-Budget Expectations | EZTax®](https://eztax.in/indian-budget-2020-a-straight-talk-on-expectations): Pre-Budget EZTax predictions for the 2020 Indian Budget. 2020 is an optimistic year for Greater India's economic revival, strategic orientation, landslide. - [Advantage India Carving an Opportunity from COVID-19 crisis](https://eztax.in/advantage-india-carving-an-opportunity-from-covid-19-crisis): March 30th, 2020, more than a month later from COVID-19, a blog on the opportunities from the COVID-19 crisis for a progressive India. Read more - [New ITR Forms for AY 2020-21 | What changed ? | EZTax®](https://eztax.in/new-itr-forms-for-ay-2020-21-what-changed): Consider this post instructional even though knowing which ITR form to utilize to file your ITR is no longer necessary. Master new ITR Forms AY 2020-21 - [Moving? What to care when it comes to taxes? | EZTax®](https://eztax.in/moving-what-to-care-in-taxes): Nowadays, change is common. Tax implications may be learned due to employment, children's education, and other circumstances. - [Notice of Calling for Information u/s 133(6) | EZTax®](https://eztax.in/notice-of-calling-for-information-section-133): Recently, the Income Tax Department has sent letters, notices u/s 133(6) of IT Act. to people who claimed greater refunds in past years. Learn more - [Income Tax Portal rolled out new payments list feature](https://eztax.in/news/itd-portal-rolled-out-new-payments-list-feature): A detailed Tax Payments Report is now available in AIS's Reports section. Report consolidates payments for an Assessment Year. Learn more - [Circle Rates for Property Valuation by State | EZTax®](https://eztax.in/circle-rates-property-valuation-by-state): Get India's state-by-state, UT Circle rate portals list, instructions. Circle (unit/guideline) rates are price estimates for apartment, flat, house, agriculture - [Temporary Break to e-Invoice Auto Population of GSTR-1](https://eztax.in/news/2023-09-28-temporary-break-to-e-invoice-auto-population-of-gst1): Due to system improvements, GSTN informs you that the auto-population of e-Invoices in GSTR-1 has been temporally disabled. Find out more - [e-Invoices on the GST Portal with JSON export functionality](https://eztax.in/news/2023-10-04-new-e-invoices-json-export-on-gst-portal): The GSTN has announced that the e-Invoice JSON download functionality is now operational on the GST Portal. Learn more - [Advisory on Implementation of DRC-01C Compliance](https://eztax.in/news/2023-10-06-advisory-on-implementation-of-drc-01c-compliance): DRC-01C Compliance Advisory (Difference between GSTR-2B Input Tax Credit (ITC) and GSTR-R3). Learn more - [TDS On Salaries Under Section 192 | EZTax®](https://eztax.in/tds/tds-on-salaries): IT Department require employers to submit income tax from employee pay monthly. Learn about TDS on salaries, applicability, rate, due dates, and returns. - [Income Tax Penalties: What and When | EZTax®](https://eztax.in/income-tax-penalties-what-when): Income tax evasion often results in penalties. The 1961 Income Tax Act provides minimum and maximum penalties. Learn about them and when they took effect? - [Tax on Sale of Capital Assets and Stocks in Trade | EZTax®](https://eztax.in/tax-on-sale-of-capital-assets-and-stocks-in-trade): When is the sale of a capital asset regarded as a stock in trade for a business? as well as the schedule and its income tax implications? Learn more - [Tax Advantages for Startups u/s 80-IAC | EZTax®](https://eztax.in/tax-advantages-for-start-ups-section-80-iac): The Indian government founded Startup India to foster innovation and economic growth. One benefit of 80-IAC is three-year income tax exemption. Learn more - [Guide on GSTR-2B | EZTax®](https://eztax.in/gst/guide-on-gstr-2b): Auto-generated GSTR 2B is an input tax credit statement. GSTR 2B shows taxpayers' input tax credit availability against supplier invoices. Learn more - [Guide on DRC-01 under GST](https://eztax.in/gst/guide-on-drc-01-under-gst): CBIC created rule 88D to resolve GSTR 3B and GSTR 2B anomalies through form DRC-01. Learn about submission, applicability, responses, reasons. - [Guide on E-Invoicing under GST](https://eztax.in/gst/guide-on-e-invoicing-under-gst): E-invoicing entails providing details related to certain GST documents into a portal authorized by the government and obtaining a reference number. Learn more - [Online Gaming Services Required GST REG-10 and GSTR-5A Forms](https://eztax.in/news/2023-10-19-online-gaming-services-required-gst-reg-10-and-gstr-5a-forms): Per IGST Act and CGST/SGST Rules, anyone outside the taxable region who provides online money gambling to a resident must register for GST and pay GST. - [E-commerce Facility for GST Unregistered Suppliers](https://eztax.in/news/2023-10-12-e-commerce-facility-for-gst-unregistered-suppliers): According to GST portal announcement, e-commerce operators might avoid GST registration provided they meet specific conditions. Learn more - [Tax Refund Claims Filed up to AY 2017-18 Processing Extended](https://eztax.in/news/2023-10-18-tax-refund-claims-filed-up-to-ay-2017-18-processing-extended): CBDT has extended the deadline for filing income tax returns with refund claims from 2017-18 to January 31, 2024. - [Income Tax Portal Introduce Form 56F for Section 10AA Deduction](https://eztax.in/news/2023-10-21-income-tax-portal-introduce-form-56f-for-section-10aa-deduction): CBDT introduces new form 56F for the taxpayer claiming deduction u/s 10AA of income tax act. Learn more. - [Income Tax Condones Delay in filing Form 10IC for AY 2021-22](https://eztax.in/news/2023-10-24-income-tax-condones-delay-in-filing-form-10ic-for-ay-2021-22): Central board of Direct taxes (CBDT) condones the delay in filing of Form 10IC for AY 2021-22. Learn more. - [Advisory on Form GSTR-5A (Online Gaming Services)](https://eztax.in/news/2023-10-28-online-gaming-services-form-gstr-5a-changes-advice): GSTN notified and advisory on Form GSTR-5A (Online Gaming Services) in relation to Form GSTR-5B. Learn more - [CBIC introduced changes to GST Registration and more](https://eztax.in/news/2023-10-28-cbic-amendments-to-gst-registration): CBIC has notified amendments in GST Registration vide notification 52/2023 dated 26th Oct 2023. Know more on the latest news from EZTax - [Guide to Maintaining Business Books of Accounts | EZTax®](https://eztax.in/gst/guide-to-maintaining-books-of-accounts-for-business): Accounting is required for all enterprises and professionals. Income Tax Act 44AA governs bookkeeping. Some don't need to maintain, but learn more - [MCA approved changes to the LLP Rules 2009](https://eztax.in/news/2023-10-31-mca-approved-changes-to-llp-rules-2009): MCA has issued the amendments to Limited Liability Partnership (LLP) rules 2009 vide notification no GSR 803(e) dated 27th Oct 2023. Know more - [Equalisation Levy - Explained | EZTax®](https://eztax.in/tds/equalisation-levy-explained): The Finance Act of 2016 imposed an Equalisation Levy on online advertising services, digital advertising space, and other online-only services. Learn more - [TDS on Interest Other Than Securities Interest | EZTax®](https://eztax.in/tds/tds-on-interest-other-than-securities-interest): TDS needs to be deducted on the interest other than interest on securities under section 194A. Learn applicability, rates, thresholds and timing - [Advisory to Gujarat and Puducherry GST Registrants](https://eztax.in/news/2023-11-06-advisory-to-gujarat-and-puducherry-gst-registrants): GSTN issued an advisory note to Gujarat and Puducherry GST Registrants regarding Biometric-Based Aadhaar Authentication and Document Verification Pilot Project - [How to Calculate Remuneration, Interest to Partners?](https://eztax.in/how-to-calculate-remuneration-interest-to-partners): The 1961 Income Tax Act sets rules for partner compensation and interest. Section 40(b) governs partner compensation and interest. Learn more - [TDS on Senior Citizen Payments u/s 194P | EZTax®](https://eztax.in/tds/tds-on-senior-citizen-payments): Union Budget 2021 added section 194P of the Income Tax Act of 1961. It commences on July 1, 2021. The purpose of Section 194P was to benefit the elderly. - [Portuguese Civil Code Under Section 5A | EZTax®](https://eztax.in/portuguese-civil-code-under-section-5a): Are you subject to Portuguese Civil Code u/s 5A? If so, one must submit under that section and learn how to update and declare during ITR filing? - [Private Limited Company Closure Plan, Pricing | EZTax®](https://eztax.in/private-limited-opc-closure-plan-pricing): Company closure plan and pricing for a Private Limited or One Person Company (OPC) that has not started operations or discontinued doing business. Learn more - [How to submit Form 15G/15H? | EZTax®](https://eztax.in/how-to-submit-form-15g-15h): Form 15G and 15H are self-declaration forms that residents submit to banks for TDS exemption. Learn more on forms, applicability, and submission - [Amnesty Procedure for GST Taxpayers Who Missed Filing Date](https://eztax.in/news/2023-11-11-amnesty-procedure-for-taxpayers-who-missed-filing-date): GSTN put out an Advice on what taxpayers who missed the deadline of March 31, 2023, should do to appeal rulings. - [Gold investment for Diwali: What to consider? | EZTax®](https://eztax.in/gold-investment-for-diwali): Indian Diwali investments are dominated by gold. Learn how to invest in gold beyond jewellery, and their risks, performance and factors to consider - [GST on Restaurants, Hotels, and Food | EZTax®](https://eztax.in/gst/gst-on-restaurants-hotels-and-food): GST, an indirect tax, began July 1, 2017. Discover how GST affects ITC, whether hotels, restaurants, and food businesses are affected, the GST rates associated - [Guide on Statement of Financial Transaction (SFT) | EZTax®](https://eztax.in/guide-on-statement-of-financial-transaction-sft): People sometimes don't file ITRs or pay taxes on big deals. ITD recorded these actions in a Statement of Financial actions or reportable account. Learn more - [How to Register with SFT Reporting Portal?](https://eztax.in/how-to-register-sft-reporting-portal): Income Tax Department constructed a reportable account or Statement of Financial Activities to document these activities. How to register for ITD reports? - [ITC Reversal Due to Rule 37(A)](https://eztax.in/news/2023-11-15-itc-reversal-due-to-rule-37a): Taxpayers must reverse the Input Tax Credit (ITC) claimed on such invoice or debit note, according to Rule 37A of the CGST Rules, 2017. Know more on the latest news from EZTax - [GST DRC-01C Compliance Advice on ITC Mismatch](https://eztax.in/news/2023-11-15-gst-drc-01c-compliance-advice-on-itc-mismatch): GSTN introduced functionality to produce automated notifications in Form GST DRC-01C. Know more on the latest news from EZTax - [How to file SFT? | EZTax®](https://eztax.in/how-to-file-sft-response-with-itd): After reporting entity registration, SFT filing follows. Reporting people must submit Form 61A for each SFT transaction. Learn more on the steps to file - [Money and taxes: Checklist before December 31st | EZTax®](https://eztax.in/money-taxes-things-tobe-taken-care-before-31st-dec): A list of financial and tax-related (Income Tax, GST) responsibilities that you must complete by December 31, the end of the year. - [How to Submit Form 71 ? | EZTax®](https://eztax.in/how-to-submit-form71): Income is usually shown in one financial year and TDS in the next. This case is not covered by income tax in general. Check more on Form 71 to claim such TDS - [When to consider Agriculture income as Business income?](https://eztax.in/agriculture-income-as-exempt-vs-business): Agriculture income is tax-free. However, farm income is sometimes taxable. Learn when to show exempt vs. business? - [Amended Registrars' Mutual Fund Transaction Data Submission](https://eztax.in/news/2023-11-27-amended-registrars-mf-transaction-data-submission): Correction to Notification No. 4 of 2021 revised registrar and share transfer agent mutual fund data filing methods and due dates - [TDS on Crypto Assets (Form 26QE) Service & Pricing](https://eztax.in/form26qe-crypto-tds-return-service-pricing): Form 26QE applies to crypto asset (VDA) TDS. Advice on TDS application, 26QE filing, and Form 16E generation. Learn more - [House Rent Allowance (HRA) Exemption - Explained](https://eztax.in/house-rent-allowance-exemption-explained): HRAs are the most commonly claimed deductions by the entire workforce. This clause reduces tax liability for most rent-paying employees. Learn more - [GST Implemented Two-factor Authentication for Taxpayers](https://eztax.in/news/2023-12-02-gst-implemented-two-factor-authentication-for-taxpayers): GST Department has introduced the two factor authentication for GST login to strengthen the login security in GST portal - [Income Tax Portal Introduce Discard ITR Option for filed ITR](https://eztax.in/news/2023-12-02-income-tax-portal-introduce-discard-itr-option-for-filed-itr): The Income Tax Department has launched the option of Discard ITR on Income Tax portal for filed Income tax Returns. - [TDS on E-commerce Transactions u/s 194O | EZTax®](https://eztax.in/tds/tds-on-e-commerce-transactions): E-commerce operators must deduct TDS u/s 194O on gross sales of services starting October 1, 2020. Learn TDS applicability, rates, threshold, and due dates. - [Guide on Appeal Process for Income Tax Orders | EZTax®](https://eztax.in/guide-on-appeal-against-order-of-income-tax): The taxpayer can dispute an income tax assessing office (AO) order. IT AO's decisions can be appealed. Learn about Income Tax Order Appeals process. - [Trademark Registration Service Plan & Pricing | EZTax®](https://eztax.in/trademark-registration-service-plan): Trademarks are critical in protecting intelectual property (IP) of a business. Expert Consultation, guidance on trademark planning and registration. Learn more - [Guide on Angel Tax for Startups | EZTax®](https://eztax.in/guide-on-angel-tax-for-start-ups): Tax-qualified startups receive benefits. Investing in startups may incur angel tax. Learn more on Angel investor rates, exemptions, and claim process - [Area Calculator | EZTax®](https://eztax.in/area-calculator): Area Calculator determines land/plot area based on shape in sq feet, sq yards, or acres for buying, selling, and income tax (ITR) calculations. - [Simple Interest Calculator | EZTax®](https://eztax.in/simple-interest-calculator): Simple interest calculator figures out simple interest for a given time period, interest rate, frequency, and principal amount. Learn more - [Compound Interest Calculator | EZTax®](https://eztax.in/compound-interest-calculator): The compound interest calculator calculates loan interest based on initial amount, interest rate, and frequency. Find out - [GST Late Fee & Interest Calculator | EZTax®](https://eztax.in/gst/gst-late-fee-and-interest-calculator): The GST late fees and delay interest tool helps you figure out what the effect will be. New rules and experiences have been added. Use the free tool right away. - [TDS Late Fee & Interest Calculator | EZTax®](https://eztax.in/tds/tds-late-fee-interest-calculator): Quarterly, Monhtly TDS / TCS late fees and delay interest calculator to estimate the amount to pay. Use frequently asked questions, to learn more. - [Money and taxes: Checklist After Jan 01st 2025 | EZTax®](https://eztax.in/money-taxes-things-tobe-taken-care-after-01st-jan): A list of financial and tax-related (Income Tax, GST) things to do after 01st January 2025 - [Depreciation under Income Tax - Explained | EZTax®](https://eztax.in/depreciation-income-tax-explained): Capital assets depreciate. Businesses lower taxable income using depreciation to save on income tax. Understand reasons, conditions, techniques, and rates - [How to declare Income from RSUs/ ESOPs/ ESPP ? | EZTax® Help Center](https://eztax.in/how-to-declare-income-from-rsu-esop-espp): Capital Gains or Losses to be declared at the time of ITR Filing. Capital Gains Questionnaire from EZTax.in covers RSUs/ ESOPs/ ESPP. Learn more. - [New ITR Forms released for AY 2024-25 | What Has Changed? | EZTax®](https://eztax.in/new-itr-forms-for-ay2024-25): Get to know what's changed in new ITR Forms 1/2/3/4 for AY 2024-25. New 80DD, LTCG, 80GGC, 44AD, 44ADA changes, and other changes that one need to aware. - [Gratuity Calculator | EZTax®](https://eztax.in/gratuity-calculator): Gratuity is a voluntary payment made by an employer in appreciation of employee services. Use EZTax gratuity calculator to calculate gratuity & tax on gratuity - [Updated Return (ITR-U) Penalty Calculator | EZTax®](https://eztax.in/updated-return-penalty-calculator): One hurdle to efiling an Updated ITR (ITR-U) is penalty payment. The Updated Return Penalty Calculator from EZTax helps calculate total penalty upon ITR Filing - [Return on Investment (ROI) Calculator | EZTax®](https://eztax.in/return-on-investment-calculator): Return on Investment Calculator is used to determine the profitability of an investment. ROI Calculator from EZTax help you to calculate the ROI, Annual ROI - [Indian Budget 2024 | Pre-Budget Expectations](https://eztax.in/india-budget-2024-a-straight-talk-on-expectations): Indian GDP rose 6.4%, the world's largest. Budget 2024 should prioritize Make in India, military spending, and self-reliance. Read Expectations. - [Present Value of Future Money Calculator | EZTax®](https://eztax.in/present-value-of-future-money-calculator): Find the net present value of future money that you are planning to get. EZTax calculator helps in planning to save money today for a future expected money. - [Startup India Registration Service Plan & Pricing | EZTax®](https://eztax.in/startup-india-registration-service-plan): Consultation & guidance in planning for DPIIT Recognition. Filing of e-forms with the Startup India. Expert Support Service through e-mail, Phone & Chat - [Rent vs Buy Calculator | EZTax®](https://eztax.in/rent-vs-buy-calculator): The calculator recommends renting or buying a house (villa, apartment, flat) based on property, rental, investment, and home loan details. - [TDS Tax Rate Calculator | EZTax®](https://eztax.in/tds/tds-rate-calculator): Find the TDS rate, threshold limit and TDS amount for a financial transaction like issuing salary, payments to contractors, purchasing gold or a property - [Divorce, Alimony, and Taxability in India | EZTax®](https://eztax.in/divorce-alimony-taxability-in-india): Divorce rates in India are growing every year, so it's crucial to understand who gets alimony and how it affects income tax from various sources of income - [Taxation on Inheritance - Explained | EZTax®](https://eztax.in/tax-on-inheritance-assets): Land, assets, and debts left to legal heirs after death represent inheritance. Learn more on inheritance types, methods, and taxation on transfer, sale. - [TDS or TCS Correction Service Plan & Pricing | EZTax®](https://eztax.in/tds-or-tcs-correction-service-plan): TDS or TCS Correction service to analyse the notice u/s 200A, prepare correction, and general guidance. Learn more on the plan, process, and pricing - [CBDC Digital Rupee vs UPI — Explained | EZTax®](https://eztax.in/upi-vs-cbdc-digitalrupee): CBDC Digital Rupee and UPI are popular payment platforms. Discover the key differences in terms of use cases, status, acceptance controversies - [Indian Budget 2024 Presentation, Analysis, Calculators | EZTax®](https://eztax.in/india-budget-2024-update): Undoubtedly, Budget 2024 is most awaited budget in India with a backdrop of worldwide slowdown. Covering Highlights, Key Takeaways, Calculators & Analysis - [Indian Budget 2024 | Top 10 frequent questions | EZTax®](https://eztax.in/india-budget-2024-top-10-frequent-taxpayer-questions): Interim Budget 2024 shows confidence in Indian Economy. Document covers Top 10 frequent questions and major changes from the perspective of a normal taxpayer - [Donations u/s 80G - Explained](https://eztax.in/donations-under-section-80g): Discover how to deduct donations to particular charity or organisations. Deduct the amount from your taxed income under Part 80G of the Income Tax Act. - [Assets & Liabilities Reporting — Explained](https://eztax.in/assets-liabilities-reporting-explained): Starting from AY 2016-17, taxpayers are required to report their assets and liabilities including both domestic and foreign while filing ITR. Learn more - [Taxation on — Futures & Options (FOs) Trading](https://eztax.in/taxation-on-futures-options-trading): Trading in derivatives has grown quickly in India since COVID-19. Discover loss harvesting, expense treatment, turnover calculation, ITR filing, and tax rates. - [GSTR 4 Annual Filing Service Plan & Pricing | EZTax®](https://eztax.in/gstr4-annual-filing-service-plan): Prepare and file GSTR 4 with expert help for Businesses and professions with Composition Scheme GST Registrations. Get support via email, phone, and chat. - [CMP-08 Quarterly Filing Service Plan & Pricing | EZTax®](https://eztax.in/cmp-08-quarterly-filing-service-plan): Quarterly CMP 08 filing for Composition Businesses. Expert Support through Email, phone & chat during the business hours. - [Inflation Value Calculator — India | EZTax®](https://eztax.in/inflation-value-calculator): Calculate how much money from earlier years is worth now, based on inflation. Very useful for comparing investment results and watching how money rises. - [MCA enables CPC for Corporate Filings | EZTax.in](https://eztax.in/news/2024-02-16-mca-enables-cpc-for-corporate-filings): MCA has issued the amendments to Limited Liability Partnership (LLP) rules 2009 vide notification no GSR 803(e) dated 27th Oct 2023. Know more - [Tax Deductions — Authors & Patent Royalty Income](https://eztax.in/tax-deductions-authors-patent-royalty-income): A great way to make money is to get royalty income from authors creation & patents. People can get some tax deductions worth up to 3 Lakhs. Find out more - [Foreign Asset Reporting — Explained | EZTax.in](https://eztax.in/foreign-assets-reporting-disclosure): Indian residents must disclose foreign assets, including bank accounts, on Schedule FA while filing income tax returns (ITR) regardless of income levels - [The Tax Life Cycle — From Birth to Death | EZTax®](https://eztax.in/tax-life-cycle-birth-to-death): Understand how income tax compliance at each of your 9 significant life events from birth to death will help you understand the bigger picture of life. - [Tax Deductions on Disability | EZTax®](https://eztax.in/tax-deductions-on-disability): IT Act sections 80DD and 80U let disabled individuals deduct Rs 1.25 lakhs from charges or a set payment. Review Form 10IA, disability definition. - [Income Tax on Dividends — Explained | EZTax®](https://eztax.in/tax-on-dividends): Most people own stocks, thus dividends are popular. Company earnings are paid as dividends. Learn Indian dividend types, forms and their taxation - [National Pension Scheme (NPS) — Explained | EZTax®](https://eztax.in/national-pension-scheme-explained): Retirement without a consistent income is common. Pensions offer financial security after retirement. Explore National Pension Scheme and it's tax benefits - [Tax Deductions on Health Insurance (80D) | EZTax®](https://eztax.in/tax-deductions-on-health-insurance): With the rising cost of medical treatment, having a health insurance plan is crucial. In the absence of health insurance, one needs to make payment for medical treatment out of one's own pocket and that can dent one's finances. Learn more - [Scrutiny Notice u/s 148 Response Service Plan & Pricing | EZTax®](https://eztax.in/scrutiny-notice-response-service-plan): Preparation of Response to a scrutiny notice u/s 148A, 148, 142(1), 143(2), 144, 133 etc. Expert Support through Email, phone & chat during the business hours. - [Tax Compliance Calendar for FY 2023-24 (IT, GST, TDS)](https://eztax.in/tax-compliance-calendar-it-tds-gst-roc-fy-2023-24): Tax Compliance Calendar for FY 2023-24, covering important due dates for Income Tax Filing, GST (GSTR1, GSTR3B), TDS Payments, Preparation, and Filing - [New Tax Rules effective from 1st Apr 2024 | EZTax®](https://eztax.in/new-tax-rule-changes-starting-from-apr-01st-2024): List of financial and tax duties (Income Tax, GST TDS) that a taxpayer must follow starting with FY 2024–25 to save and be compliant from 1st April 2024 - [Taxpayer Identification Numbers (TIN) & DTAA| EZTax®](https://eztax.in/foreign-taxpayer-identification-numbers): List of Taxpayer Identification Numbers (TIN) around the world and what they be called along with DTAA rules. Foreign Tax ID must be disclosed for NRI ITRs - [Mandatory Disclosure in Income Tax Return | EZTax®](https://eztax.in/mandatory-disclosure-in-income-tax-return): All earners over the Basic Exemption Limit must file an income tax return, but many don't understand the disclosure requirements, which can lead to penalties - [Form 10IEA for Opting Old Tax Regime | EZTax®](https://eztax.in/form-10iea-for-opting-old-tax-regime): Taxpayer can opt out of New Tax Regime to Old Tax Regime for FY 2023-24 by filling Form 10IEA with the government ITD site to use while filing an ITR - [Income Tax Filing Portal for Target Global Employees | EZTax®](https://eztax.in/target): Dedicated portal for Target Global employees & associates to file Indian income tax. Target Global Services have partnered with EZTax.in to ease tax compliance - [EZTax unveils New automated IT Filing Platform for Tax Consultants](https://eztax.in/press-release-eztax-unveils-new-automated-it-filing-platform-for-tax-consultants): This tax season, the EZTax IT Filing Platform now permits tax consultants to utilize an innovative and streamlined way of filing taxes. - [EZTax Launched India's 1st AI-Enabled IT Filing Mobile App](https://eztax.in/press-release-eztax-launched-indias-1st-ai-enabled-itr-filing-mobile-app): EZTax launched India's 1st artificial intelligence (AI) enabled fully functional income tax filing mobile app in India to save on taxes and e-file easily - [Income Tax Return Forms — How to select ITR-1/2/3/4 ?](https://eztax.in/itr-form-1234-selection-criteria): Want to know which ITR form suits your income? Understand the form based on factors such as source and quantum of income, disclosures, events, and statuses - [Prediction on Indian economy, technology & taxes for NRIs](https://eztax.in/news/2024-06-01-prediction-on-indian-economy-technology-taxes-for-nri): EZTax expects Indian diaspora and pre-2000s non-resident Indians to return to India. It also predicts this phenomenon. Learn more - [EZTax Improved EZ-Help to Enhance Taxpayer Experience](https://eztax.in/press-release-eztax-improved-ezhelp): EZTax improved India's 1st EZ-Help feature on its IT Filing Platform to enable new tax filers to file their taxes with ease and to Reduce IT Filing Errors. - [Authorized Income Tax e-Filing Providers for Indian Taxpayers](https://eztax.in/authorized-income-tax-e-filing-providers): List of Income Tax Software Providers who are authorised e-Return Intermediaries (ERI) to prepare, upload ITRs onbehalf of Indian taxpayers directly with ITD - [Old or New Income Tax Regime Switching Rules | EZTax®](https://eztax.in/old-new-tax-regime-switching-rules): Want to switch income tax regimes for higher refunds? Learn tax regime switching rules for original, belated, defective, and modified itr forms and filing types - [Tax on Benefits received by Olympic Medal Winners | EZTax®](https://eztax.in/tax-on-benefits-received-by-olympic-medal-winners): Everyone wants to win an Olympic medal, and India offers great awards, prizes, rewards, and sponsorships. What are different benefits? How are benefits taxed? - [Who needs Income Tax Clearance Certificate (ITCC)? | EZTax](https://eztax.in/who-needs-a-tax-clearance-certificate): Income Tax Clearance Certificate (ITCC) issued by Tax Department to indicate that an individual or a business has no Indian tax liability. Learn who needs one? - [Unified Pension Scheme (UPS) — Guaranteed Pension | EZTax](https://eztax.in/unified-pension-scheme-ups): New Unified Pension Scheme for central government employees approved by Union Cabinet to provide guaranteed pension for family backed by inflation adjustment - [Mandatory Bank account before filing GSTR-1 / IFF | EZTax](https://eztax.in/news/2024-08-23-valid-bank-account-before-filing-gstr1): GSTN mandated a valid bank account for GSTR-1 and IFF Payments from September 1, 2024. - [How Voucher Entries impact Balance Sheet | EZTax®](https://eztax.in/gst/how-voucher-entries-impact-balance-sheet): Have you ever considered the affect of voucher entries on balance sheet items on both the asset and liability sides? Learn more into the impact of each category - [GSTR-1A to Rectify Outward Supplies / Sales — Explained | EZTax®](https://eztax.in/gst/gstr1a-explained): The objective of introduction of GSTR-1A is to enable the taxpayers to add or amend or rectify the outward supplies (Sales) which are missed in current tax period GSTR-1. - [Dormant Company Status - How to apply? | EZTax®](https://eztax.in/gst/dormant-company-status-explained): A founder or company board can use ROC under MCA to keep an inactive company / LLP under Dormant status. How to apply company dormant status, conditions, fees? - [DTC - Direct Tax Code 2025 Portal | EZTax®](https://eztax.in/dtc-direct-tax-code-2025): The Direct Tax Code 2025 (DTC) initiative from Indian Finance Department is to rationalise, simplify the income tax code for taxpayers. What changes expected? - [TDS On Rent u/s 194I, Form 26Q — Explained | EZTax®](https://eztax.in/tds/tds-on-rent-form-26q-guide): Renting an apartment, house, or business property requires TDS deduction under section 194I or 194IB. Learn about applicability, filing TDS using Form 26Q - [Allowable Cash Transactions under Income Tax | EZTax®](https://eztax.in/allowable-cash-transactions): To stop black money, the government is penalizing, disallowing, and restricting cash payments above specific levels. What are Allowable Cash Transactions? - [NRI with Indian Income IT Filing Service Plan & Pricing | EZTax®](https://eztax.in/nri-indian-income-it-filing): Expert IT Filing for Non-resident Indians (NRIs) having Indian income such share trading, property sales, single or multiple house properties, interest income - [The PAN 2.0 Project — What is it? EZTax®](https://eztax.in/pan-card-2-initiative-explained): The PAN 2.0 initiative adopted by Union Cabinet on 25 November 2024 modernizes the taxpayer PAN registration system to make ITR filing easy, secure. Learn more. - [Permanent Account Number (PAN) — Explained | EZTax®](https://eztax.in/permanent-account-number): Permanent Account Numbers (PAN) are 10-digit alphanumeric financial IDs given by the Income Tax Department. What transactions, who needs, and how to apply? - [Why should Taxpayers pay Taxes in the Same year? | EZTax®](https://eztax.in/why-taxpayers-pay-taxes-in-same-year): Previous year income is usually taxable in Assessment year. Sometimes this rule does not apply and income from the prior year is taxable in that year. Read on. - [Guide On Form MGT 14 — Explained | EZTax®](https://eztax.in/gst/guide-on-form-mgt-14): MGT-14 is 2013 Companies Act form. All companies use this form to record resolutions passed at meetings throughout the year. Learn more. - [Money and taxes: Checklist before December 31st 2023 | EZTax®](https://eztax.in/money-taxes-things-tobe-taken-care-before-31st-dec-2023): A list of financial and tax-related (Income Tax, GST) responsibilities that you must complete by December 31, the end of the year. - [Income under Income Tax Act — Explained | EZTax®](https://eztax.in/income-under-income-tax-act): Generally people often confuses Income with the money. But both are different concepts. Learn more - [Banking Laws Amendment Bill 2024 — Explained | EZTax®](https://eztax.in/banking-laws-amendment-bill-2024): Lok Sabha passed Banking Laws Amendment Bill 2024 to improve governance, RBI reporting, and depositor and investor safety. More on applicability, key changes - [Top 5 UPI Payment app in India | EZTax® Money](https://eztax.in/money/savings/top-5-upi-payment-app-in-india): Now a Days No One interested to Maintain cash in hand in every time. Our Prime Minister Narendra Modi encourages Make Digital India Programme. During Covid-19 Lockdown, Most of The People Started using Digital Payments for various Financial Payments. - [How to Create e-Way Bill? | EZTax.in GST Help Center](https://eztax.in/gst/how-to-create-e-way-bill): e-Way bill is an electronic waybill which is mandatory for Inter-State movement of goods value exceeding Rs. 50,000/-. Explains how easily one can generate, update, and cancel an e-Way Bill Online along Team EZTax.in explaining various scenarios in which one may need to create an e-Way Bill - [How to declare Income from Capital Gains? | EZTax® Help Center](https://eztax.in/how-to-declare-income-from-capital-gains): Capital Gains or Losses to be declared at the time of ITR Filing. Capital Gains Questionnaire from EZTax.in covers various classes capital assets like property, stocks, derivatives, futures, options, gold and cryptos. - [TAN | Tax Deduction, Collection Account Number — Explained](https://eztax.in/tan-tax-deduction-and-collection-account-number): People who deduct or collect TDS and file TDS/TCS returns need TAN numbers. Discover transaction applicability, who needs, and how to apply. - [Guide On FATCA and CRS — Explained | EZTax®](https://eztax.in/guide-on-fatca-and-crs): The Income Tax Department is emailing taxpayers who have not reported overseas assets and income. The Income Tax Department receives information from foreign countries like the US and warns people to divulge it. - [NRI Investment Opportunities in India — Explained | EZTax®](https://eztax.in/nri-investment-opportunities-in-india-explained): NRI remittances exceed Rs. 120 billion, many want to invest in India. Understanding NRI investing possibilities and constraints is crucial. Learn more. - [Common Misconceptions in Filing ITR — Explained | EZTax®](https://eztax.in/common-misconceptions-in-filing-itr): Many individuals avoid filing ITR due to misunderstandings about tax laws and their obligations. These misconceptions can lead to potential penalties and legal issues. - [GST on Used Goods and Cars — Explained | EZTax® India](https://eztax.in/gst/gst-on-used-goods-and-cars): India has a separate market for second-hand items. Many people believe that the sale of second-hand items, such as cars, is not subject to GST. Learn more. - [Guide on Telangana Professional Tax (PT) — Explained | EZTax®](https://eztax.in/telangana-professional-tax-guide): Employees and GST registrants have noticed professional tax deductions in their salaries or notices from tax inspectors to pay. Learn more on PT in Telangana - [How to Register in Income tax portal with TAN ? | EZTax®](https://eztax.in/how-to-register-in-income-tax-portal-with-tan): Filing the TDS returns requires Income Tax Portal account creation. The taxpayers cannot directly register in Income Tax portal using the TAN. Learn more. - [Interest, Late Fee and Penalties under TDS — Explained | EZTax®](https://eztax.in/tds/guide-on-tds-interest-late-fee-and-penalties): Interest and Late fee mean the penalties levied for failing to pay or file TDS/TCS returns within due dates. learn more - [Guide on Tax Audit — Explained | EZTax®](https://eztax.in/guide-on-tax-audit): Audit is the most popular word in compliance world. The word Audit is originated from Latin word audire which means to hear. Learn more - [Indian Budget 2025 | Pre-Budget Expectations](https://eztax.in/india-budget-2025-a-straight-talk-on-expectations): Indian GDP rose 6.7%, the world's largest. Budget 2025 should prioritize Make in India, military spending, self-reliance, tax incentives. Read Expectations. - [Capital Gains Tax Rates — India vs Other OECD Countries](https://eztax.in/capital-gains-tax-rates-india-vs-oecd-countries): The change in Indian capital gains tax rates LTCG, STCG sparked much debate, but how are the rates compared with OECD countries? Learn more - [Money and taxes: Checklist After Jan 01st 2024 | EZTax®](https://eztax.in/money-taxes-things-tobe-taken-care-after-01st-jan-2024): A list of financial and tax-related (Income Tax, GST) things to do after 01st January 2024 - [Indian Budget 2025 Presentation, Analysis, Calculators | EZTax®](https://eztax.in/india-budget-2025-update): Budget 2025 is much awaited budget in India with a backdrop of worldwide slowdown, middle-class expectations. Highlights, Takeaways, Calculators & Analysis - [Indian Budget 2025 | Top 10 frequent questions | EZTax®](https://eztax.in/india-budget-2025-top-10-frequent-taxpayer-questions): Interim Budget 2025 shows confidence in Indian Economy. Document covers Top 10 frequent questions and major changes from the perspective of a normal taxpayer - [Rebate u/s 87A and Marginal Tax Relief — Explained | EZTax®](https://eztax.in/rebate-and-marginal-tax-relief-explained): Budget 2025 enhanced the 87A rebate to Rs 60,000 under the new tax regime from FY 2025-26. Budget 2025 provides Marginal Relief in specific instances. Learn - [Ways to Increase Tax Base in India — Explained | EZTax®](https://eztax.in/ways-to-increase-tax-base-explained): India has a very large population of around 140 crores. However we have a relatively low percentage of income tax filers compared to its working population. Learn more - [Highlights Of Indian Economic Survey — Summary | EZTax.in](https://eztax.in/highlights-of-indian-economic-survey): A comprehensive economic analysis of India, highlights current and future government goals. Explore the Jan. 31, 2025 economic assessment highlights. - [Moving Back to India ? — a Guide on Taxes | EZTax®](https://eztax.in/moving-back-to-india-guide-on-taxes): From early 2025, seeing an increased number of NRIs moving back to India from USA, due to US president Donald Trump's new policies. A quick guide on taxes - [TDS Preparation & Filings | EZTax® | Easy, Fast, Accurate](https://eztax.in/tdsapp/): Login to Self-Service (DIY) or Expert assisted TDS Preparation and e-file. Covering Forms 24Q, 26Q, 27Q, 27EQ, TDS on rent, professional, commission, payments - [Income Tax Benefit Calculator - TY 2024 vs 2025 | EZTax®](https://eztax.in/compare-income-tax-benefit-ty-2024-vs-2025): Tax Benefit Calculator to assess Budget 2025's impact on income tax savings between 2024 and 2025. Calculates old & new tax, rebate, surcharge, cess also - [Guide on Employee Investment Declaration — Explained](https://eztax.in/guide-on-employee-investment-declaration): To have TDS deducted, employees must submit income and investment information to their employer annually. Know more about employee investment declaration - [Investment Greed Calculator | Check before Invest | EZTax®](https://eztax.in/investment-greed-calculator): Greed Index Calculator to assess greed from your expected investment return based on type, amount of investment along with other factors. Check before Invest - [Rental Yield Calculator | EZTax®](https://eztax.in/rental-yield-calculator): Utilize rental yield calculator to assess rental property profitability. Calculates rental yield, annual rental income as a % of property value. Calculate now. - [Credit Card Interest Calculator | EZTax®](https://eztax.in/credit-card-interest-calculator): Credit Card Interest Calculator calculates how much interest you will pay on your credit card debt based on your outstanding balance, APR, and payment history. - [Top 10 AI Search Engines in the World | EZTax®](https://eztax.in/top-10-ai-search-engines-in-the-world): The top 10 AI search engines for students, developers, families, and businesses to utilize for product search, content generation, and learning. - [Gold Jewellery — Cost Comparison Calculator | EZTax®](https://eztax.in/gold-cost-compare-calculator): Compare gold jewellery price quotes across two different gold shops. Calculate the total gold cost, value addition cost, GST, and total cost of jewellery. - [Portfolio Diversification Calculator | EZTax®](https://eztax.in/portfolio-diversification-calculator): The portfolio diversification calculator diversifies assets by age and ROI. Provide an asset allocation strategy to achieve financial goals. - [TCS Remittance Calculator | EZTax®](https://eztax.in/tcs-remittance-calculator): TCS Remittance Calculator helps both individuals, businesses calculate Tax Collected at Source (TCS) on outward remittances to foreign countries under LRS - [Net Worth Calculator & Certificate Generator | EZTax®](https://eztax.in/net-worth-calculator-certificate-generator): Net Worth Calculator is a financial tool that allows individuals, businesses, or companies to calculate their net worth and generate a certificate - [Customs and Excise — Explained | EZTax®](https://eztax.in/gst/guide-on-customs-and-excise): Most people have heard the word customs and excise, but understanding their meaning and significance is essential for businesses involved in international trade - [Tax on Unit Linked Insurance Plan (ULIP) — Explained | EZTax®](https://eztax.in/tax-on-unit-linked-insurance-plan): Unit-Linked Insurance Policy (ULIP), is an investment-insurance product. ULIP offers life insurance and mutual funds. Learn more on ULIP and Taxes - [Loss Set-Off & Carry Forward Calculator | EZTax®](https://eztax.in/loss-set-off-carry-forward-calculator): Capital Loss Set-Off Calculator calculates how to deduct capital losses from income to minimize income tax and create a loss harvest strategy. - [Pink Tax in India | EZTax® Help Center](https://eztax.in/pink-tax-in-india): Women's products and services can be more expensive than comparable men's products. Pink Tax: Definition, Examples, and Legality in India - [Guide on Tariff — Explained | EZTax®](https://eztax.in/guide-on-tariff): The term tariff has gained importance due to geopolitical tensions and protectionism. Learn the context, meaning, rationale, and differences from taxes - [Tax Compliance Calendar for FY 2024-25 (IT, GST, TDS)](https://eztax.in/tax-compliance-calendar-it-tds-gst-roc-fy-2024-25): Tax Compliance Calendar for FY 2024-25, covering important due dates for Income Tax Filing, GST (GSTR1, GSTR3B), TDS Payments, Preparation, and Filing - [Tax on Cricketer's Income in India — Explained | EZTax®](https://eztax.in/tax-on-cricketer-income-in-india): Cricket is the most popular sport in India, almost like a religion for crores of fans in India even though it is originated in England. Learn more - [New Automobile Cost Calculator | EZTax®](https://eztax.in/new-automobile-cost-calculator): Automobile Cost Calculator helps buyers estimate the cost of buying and owning a new car in your state and across India; calculate GST, Cess, TCS, and Road Tax - [New Tax Rules effective from 1st Apr 2025 | EZTax®](https://eztax.in/new-tax-rule-changes-starting-from-apr-01st-2025): List of financial and tax duties (Income Tax, GST TDS) that a taxpayer must follow starting with FY 2025–26 to save and be compliant from 1st April 2025 - [Property Registration Cost Calculator — Across India | EZTax®](https://eztax.in/property-registration-cost-calculator): Property Registration Cost Calculator estimates stamp duty, registration fees, and other costs of registering a property in India — across the states. - [Tax Planning for Different Sources of Income | EZTax®](https://eztax.in/tax-planning-for-different-sources-of-income): Tax Planning is an important aspect to optimise tax liability by taking advantage of tax deductions, exemptions & rules for different income sources. Learn more - [Password types for various Income Tax Documents — Explained](https://eztax.in/password-types-for-income-tax-documents): Different password types and help needed to open various Income Tax documents such as Form 26AS, AIS, TIS, intimations, notices, ITR Forms, Form 16. Learn more - [New ITR Forms released for AY 2025-26 | What Has Changed? | EZTax®](https://eztax.in/new-itr-forms-for-ay2025-26): Get to know what's changed in new ITR Forms 1/2/3/4 for AY 2025-26. New Capital Gain changes changes, and other changes that one need to aware. - [Proposed US 5% Outward Remittance Tax | EZTax.in](https://eztax.in/news/2025-05-18-trump-proposed-us-outward-remittance-tax): The US government's contemplation of imposing a new remittance tax on remittances to specific countries would have an impact on countries such as India - [EZTax Prime IT Compliance Plan & Pricing | EZTax®](https://eztax.in/eztax-prime-it-compliance-plan): EZTax Prime Plan — a comprehensive IT Compliance Plan for high-income individuals, business founders, and traders' complex IT filing, planning, & management - [Why did CBDT move the ITR filing deadline to September 15, 2025?](https://eztax.in/news/2025-05-27-why-did-cbdt-move-the-itr-filing-deadline-to-september-15-2025): The CBDT has announced that the income tax filing deadline for FY 2024-25 (AY 2025-26) has been extended to September 15th, 2025. Learn more - [How to clear Cache for EZTax portal | EZTax®](https://eztax.in/how-to-clear-cache-for-eztax): Portal updates take time for different reasons. You can remove EZTax's cache without removing other browser pages. Learn how to. - [EZTax's AI-Driven Self-Service ITR Portal Redefines Indian Tax Filing Experience](https://eztax.in/press-release-eztax-redefines-indian-tax-filing-experience-with-ai): Leading Indian Tax Tech Startup EZTax released a major version of their ITR e-filing portal today with AI enhancements in its flagship portal at EZTax.in - [Income Tax Act 2025 Portal | EZTax®](https://eztax.in/income-tax-act-2025/): Income Tax Act 2025 Portal covering all sections, clauses from the law and its interpretations in an easy to read format, & help for taxpayers to access - [Section-1: Short title, extent and commencement](https://eztax.in/income-tax-act-2025/section-1): Section-1: Short title, extent and commencement - [Section-2: Definitions](https://eztax.in/income-tax-act-2025/section-2): Section-2: Definitions - [Section-3: Definition of tax year](https://eztax.in/income-tax-act-2025/section-3): Section-3: Definition of tax year - [Section-4: Charge of income-tax](https://eztax.in/income-tax-act-2025/section-4): Section-4: Charge of income-tax - [Section-5: Scope of total income.](https://eztax.in/income-tax-act-2025/section-5): Section-5: Scope of total income. - [Section-6: Residence in India](https://eztax.in/income-tax-act-2025/section-6): Section-6: Residence in India - [Section-7: Income deemed to be received and dividend deemed to be income in a tax year.](https://eztax.in/income-tax-act-2025/section-7): Section-7: Income deemed to be received and dividend deemed to be income in a tax year. - [Section-8: Income on receipt of capital asset or stock-in-trade by specified person from specified entity.](https://eztax.in/income-tax-act-2025/section-8): Section-8: Income on receipt of capital asset or stock-in-trade by specified person from specified entity. - [Section-9: Income deemed to accrue or arise in India.](https://eztax.in/income-tax-act-2025/section-9): Section-9: Income deemed to accrue or arise in India. - [Section-10: Apportionment of income between spouses governed by Portuguese Civil Code.](https://eztax.in/income-tax-act-2025/section-10): Section-10: Apportionment of income between spouses governed by Portuguese Civil Code. - [Section-11: Incomes not included in total income.](https://eztax.in/income-tax-act-2025/section-11): Section-11: Incomes not included in total income. - [Section-12: Incomes not included in total income of political parties and electoral trusts.](https://eztax.in/income-tax-act-2025/section-12): Section-12: Incomes not included in total income of political parties and electoral trusts. - [Section-13: Heads of income](https://eztax.in/income-tax-act-2025/section-13): Section-13: Heads of income - [Section-14: Income not forming part of total income and expenditure in relation to such income](https://eztax.in/income-tax-act-2025/section-14): Section-14: Income not forming part of total income and expenditure in relation to such income - [Section-15: Salaries](https://eztax.in/income-tax-act-2025/section-15): Section-15: Salaries - [Section-16: Income from salary](https://eztax.in/income-tax-act-2025/section-16): Section-16: Income from salary - [Section-17: Perquisite](https://eztax.in/income-tax-act-2025/section-17): Section-17: Perquisite - [Section-18: Profits in lieu of salary](https://eztax.in/income-tax-act-2025/section-18): Section-18: Profits in lieu of salary - [Section-19: Deductions from salaries](https://eztax.in/income-tax-act-2025/section-19): Section-19: Deductions from salaries - [Section-20: Income from house property](https://eztax.in/income-tax-act-2025/section-20): Section-20: Income from house property - [Section-21: Determination of annual value](https://eztax.in/income-tax-act-2025/section-21): Section-21: Determination of annual value - [Section-22: Deductions from income from house property.](https://eztax.in/income-tax-act-2025/section-22): Section-22: Deductions from income from house property. - [Section-23: Arrears of rent and unrealised rent received subsequently](https://eztax.in/income-tax-act-2025/section-23): Section-23: Arrears of rent and unrealised rent received subsequently - [Section-24: Property owned by co-owners.](https://eztax.in/income-tax-act-2025/section-24): Section-24: Property owned by co-owners. - [Section-25: Interpretation](https://eztax.in/income-tax-act-2025/section-25): Section-25: Interpretation - [Section-26: Income under head Profits and gains of business or profession](https://eztax.in/income-tax-act-2025/section-26): Section-26: Income under head Profits and gains of business or profession - [Section-27: Manner of computing profits and gains of business or profession](https://eztax.in/income-tax-act-2025/section-27): Section-27: Manner of computing profits and gains of business or profession - [Section-28: Rent, rates, taxes, repairs and insurance](https://eztax.in/income-tax-act-2025/section-28): Section-28: Rent, rates, taxes, repairs and insurance - [Section-29: Deductions related to employee welfare](https://eztax.in/income-tax-act-2025/section-29): Section-29: Deductions related to employee welfare - [Section-30: Deduction on certain premium](https://eztax.in/income-tax-act-2025/section-30): Section-30: Deduction on certain premium - [Section-31: Deduction for bad debt and provision for bad and doubtful debt](https://eztax.in/income-tax-act-2025/section-31): Section-31: Deduction for bad debt and provision for bad and doubtful debt - [Section-32: Other deductions](https://eztax.in/income-tax-act-2025/section-32): Section-32: Other deductions - [Section-33: Deduction for depreciation](https://eztax.in/income-tax-act-2025/section-33): Section-33: Deduction for depreciation - [Section-34: General conditions for allowable deductions](https://eztax.in/income-tax-act-2025/section-34): Section-34: General conditions for allowable deductions - [Section-35: Amounts not deductible in certain circumstances](https://eztax.in/income-tax-act-2025/section-35): Section-35: Amounts not deductible in certain circumstances - [Section-36: Expenses or payments not deductible in certain circumstances](https://eztax.in/income-tax-act-2025/section-36): Section-36: Expenses or payments not deductible in certain circumstances - [Section-37: Certain deductions allowed on actual payment basis only](https://eztax.in/income-tax-act-2025/section-37): Section-37: Certain deductions allowed on actual payment basis only - [Section-38: Certain sums deemed as profits and gains of business or profession](https://eztax.in/income-tax-act-2025/section-38): Section-38: Certain sums deemed as profits and gains of business or profession - [Section-39: Computation of actual cost](https://eztax.in/income-tax-act-2025/section-39): Section-39: Computation of actual cost - [Section-40: Special provision for computation of cost of acquisition of certain assets](https://eztax.in/income-tax-act-2025/section-40): Section-40: Special provision for computation of cost of acquisition of certain assets - [Section-41: Written down value of depreciable asset](https://eztax.in/income-tax-act-2025/section-41): Section-41: Written down value of depreciable asset - [Section-42: Capitalising impact of foreign exchange fluctuation.](https://eztax.in/income-tax-act-2025/section-42): Section-42: Capitalising impact of foreign exchange fluctuation. - [Section-43: Taxation of foreign exchange fluctuation](https://eztax.in/income-tax-act-2025/section-43): Section-43: Taxation of foreign exchange fluctuation - [Section-44: Amortisation of certain preliminary expenses](https://eztax.in/income-tax-act-2025/section-44): Section-44: Amortisation of certain preliminary expenses - [Section-45: Expenditure on scientific research](https://eztax.in/income-tax-act-2025/section-45): Section-45: Expenditure on scientific research - [Section-46: Capital expenditure of specified business](https://eztax.in/income-tax-act-2025/section-46): Section-46: Capital expenditure of specified business - [Section-47: Expenditure on agricultural extension project and skill development project](https://eztax.in/income-tax-act-2025/section-47): Section-47: Expenditure on agricultural extension project and skill development project - [Section-48: Tea development account, coffee development account and rubber development account](https://eztax.in/income-tax-act-2025/section-48): Section-48: Tea development account, coffee development account and rubber development account - [Section-49: Site Restoration Fund](https://eztax.in/income-tax-act-2025/section-49): Section-49: Site Restoration Fund - [Section-50: Special provision in case of trade, profession or similar association.](https://eztax.in/income-tax-act-2025/section-50): Section-50: Special provision in case of trade, profession or similar association. - [Section-51: Amortisation of expenditure for prospecting certain minerals](https://eztax.in/income-tax-act-2025/section-51): Section-51: Amortisation of expenditure for prospecting certain minerals - [Section-52: Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc](https://eztax.in/income-tax-act-2025/section-52): Section-52: Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc - [Section-53: Full value of consideration for transfer of assets other than capital assets in certain cases](https://eztax.in/income-tax-act-2025/section-53): Section-53: Full value of consideration for transfer of assets other than capital assets in certain cases - [Section-54: Business of prospecting for mineral oils](https://eztax.in/income-tax-act-2025/section-54): Section-54: Business of prospecting for mineral oils - [Section-55: Insurance business](https://eztax.in/income-tax-act-2025/section-55): Section-55: Insurance business - [Section-56: Special provision in case of interest income of specified financial institutions](https://eztax.in/income-tax-act-2025/section-56): Section-56: Special provision in case of interest income of specified financial institutions - [Section-57: Revenue recognition for construction and service contracts](https://eztax.in/income-tax-act-2025/section-57): Section-57: Revenue recognition for construction and service contracts - [Section-58: Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents](https://eztax.in/income-tax-act-2025/section-58): Section-58: Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents - [Section-59: Computation of royalty and fee for technical services in hands of non-residents](https://eztax.in/income-tax-act-2025/section-59): Section-59: Computation of royalty and fee for technical services in hands of non-residents - [Section-60: Deduction of head office expenditure in case of non-residents](https://eztax.in/income-tax-act-2025/section-60): Section-60: Deduction of head office expenditure in case of non-residents - [Section-61: Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents](https://eztax.in/income-tax-act-2025/section-61): Section-61: Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents. - [Section-62: Maintenance of books of account.](https://eztax.in/income-tax-act-2025/section-62): Section-62: Maintenance of books of account. - [Section-63: Tax audit.](https://eztax.in/income-tax-act-2025/section-63): Section-63: Tax audit. - [Section-64: Special provision for computing deductions in case of business reorganisation of co-operative banks.](https://eztax.in/income-tax-act-2025/section-64): Section-64: Special provision for computing deductions in case of business reorganisation of co-operative banks. - [Section-65: Interpretation for purposes of section 64.](https://eztax.in/income-tax-act-2025/section-65): Section-65: Interpretation for purposes of section 64. - [Section-66: Interpretation](https://eztax.in/income-tax-act-2025/section-66): Section-66: Interpretation - [Section-67: Capital gains](https://eztax.in/income-tax-act-2025/section-67): Section-67: Capital gains - [Section-68: Capital gains on distribution of assets by companies in liquidation](https://eztax.in/income-tax-act-2025/section-68): Section-68: Capital gains on distribution of assets by companies in liquidation - [Section-69: Capital gains on purchase by company of its own shares or other specified securities](https://eztax.in/income-tax-act-2025/section-69): Section-69: Capital gains on purchase by company of its own shares or other specified securities - [Section-70: Transactions not regarded as transfer.](https://eztax.in/income-tax-act-2025/section-70): Section-70: Transactions not regarded as transfer. - [Section-71: Withdrawal of exemption in certain cases](https://eztax.in/income-tax-act-2025/section-71): Section-71: Withdrawal of exemption in certain cases - [Section-72: Mode of computation of capital gains](https://eztax.in/income-tax-act-2025/section-72): Section-72: Mode of computation of capital gains - [Section-73: Cost with reference to certain modes of acquisition](https://eztax.in/income-tax-act-2025/section-73): Section-73: Cost with reference to certain modes of acquisition - [Section-74: Special provision for computation of capital gains in case of depreciable assets](https://eztax.in/income-tax-act-2025/section-74): Section-74: Special provision for computation of capital gains in case of depreciable assets - [Section-75: Special provision for cost of acquisition in case of depreciable asset](https://eztax.in/income-tax-act-2025/section-75): Section-75: Special provision for cost of acquisition in case of depreciable asset - [Section-76: Special provision for computation of capital gains in case of Market Linked Debenture.](https://eztax.in/income-tax-act-2025/section-76): Section-76: Special provision for computation of capital gains in case of Market Linked Debenture. - [Section-77: Special provision for computation of capital gains in case of slump sale](https://eztax.in/income-tax-act-2025/section-77): Section-77: Special provision for computation of capital gains in case of slump sale - [Section-78: Special provision for full value of consideration in certain cases](https://eztax.in/income-tax-act-2025/section-78): Section-78: Special provision for full value of consideration in certain cases - [Section-79: Special provision for full value of consideration for transfer of share other than quoted share.](https://eztax.in/income-tax-act-2025/section-79): Section-79: Special provision for full value of consideration for transfer of share other than quoted share. - [Section-80: Fair market value deemed to be full value of consideration in certain cases.](https://eztax.in/income-tax-act-2025/section-80): Section-80: Fair market value deemed to be full value of consideration in certain cases. - [Section-81: Advance money received](https://eztax.in/income-tax-act-2025/section-81): Section-81: Advance money received - [Section-82: Profit on sale of property used for residence](https://eztax.in/income-tax-act-2025/section-82): Section-82: Profit on sale of property used for residence - [Section-83: Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.](https://eztax.in/income-tax-act-2025/section-83): Section-83: Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases. - [Section-84: Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.](https://eztax.in/income-tax-act-2025/section-84): Section-84: Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. - [Section-85: Capital gains not to be charged on investment in certain bonds.](https://eztax.in/income-tax-act-2025/section-85): Section-85: Capital gains not to be charged on investment in certain bonds. - [Section-86: Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house](https://eztax.in/income-tax-act-2025/section-86): Section-86: Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house - [Section-87: Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area](https://eztax.in/income-tax-act-2025/section-87): Section-87: Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area - [Section-88: Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.](https://eztax.in/income-tax-act-2025/section-88): Section-88: Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. - [Section-89: Extension of time for acquiring new asset or depositing or investing amount of capital gains.](https://eztax.in/income-tax-act-2025/section-89): Section-89: Extension of time for acquiring new asset or depositing or investing amount of capital gains. - [Section-90: Meaning of adjusted, cost of improvement and cost of acquisition.](https://eztax.in/income-tax-act-2025/section-90): Section-90: Meaning of adjusted, cost of improvement and cost of acquisition. - [Section-91: Reference to Valuation Officer](https://eztax.in/income-tax-act-2025/section-91): Section-91: Reference to Valuation Officer - [Section-92: Income from other sources](https://eztax.in/income-tax-act-2025/section-92): Section-92: Income from other sources - [Section-93: Deductions](https://eztax.in/income-tax-act-2025/section-93): Section-93: Deductions - [Section-94: Amounts not deductible](https://eztax.in/income-tax-act-2025/section-94): Section-94: Amounts not deductible - [Section-95: Profits chargeable to tax](https://eztax.in/income-tax-act-2025/section-95): Section-95: Profits chargeable to tax - [Section-96: Transfer of income without transfer of assets](https://eztax.in/income-tax-act-2025/section-96): Section-96: Transfer of income without transfer of assets - [Section-97: Chargeability of income in transfer of assets](https://eztax.in/income-tax-act-2025/section-97): Section-97: Chargeability of income in transfer of assets - [Section-98: 'Transfer' and 'revocable transfer' defined](https://eztax.in/income-tax-act-2025/section-98): Section-98: 'Transfer' and 'revocable transfer' defined - [Section-99: Income of individual to include income of spouse, minor child, etc](https://eztax.in/income-tax-act-2025/section-99): Section-99: Income of individual to include income of spouse, minor child, etc - [Section-100: Liability of person in respect of income included in income of another person](https://eztax.in/income-tax-act-2025/section-100): Section-100: Liability of person in respect of income included in income of another person - [Section-101: Total income](https://eztax.in/income-tax-act-2025/section-101): Section-101: Total income - [Section-102: Unexplained credits](https://eztax.in/income-tax-act-2025/section-102): Section-102: Unexplained credits - [Section-103: Unexplained investment](https://eztax.in/income-tax-act-2025/section-103): Section-103: Unexplained investment - [Section-104: Unexplained asset](https://eztax.in/income-tax-act-2025/section-104): Section-104: Unexplained asset - [Section-105: Unexplained expenditure](https://eztax.in/income-tax-act-2025/section-105): Section-105: Unexplained expenditure - [Section-106: Amount borrowed or repaid through negotiable instrument, hundi, etc](https://eztax.in/income-tax-act-2025/section-106): Section-106: Amount borrowed or repaid through negotiable instrument, hundi, etc - [Section-107: Charge of tax](https://eztax.in/income-tax-act-2025/section-107): Section-107: Charge of tax - [Section-108: Set off of losses under same head of income](https://eztax.in/income-tax-act-2025/section-108): Section-108: Set off of losses under same head of income - [Section-109: Set off of losses under any other head of income](https://eztax.in/income-tax-act-2025/section-109): Section-109: Set off of losses under any other head of income - [Section-110: Carry forward and set off of loss from house property](https://eztax.in/income-tax-act-2025/section-110): Section-110: Carry forward and set off of loss from house property - [Section-111: Carry forward and set off of loss from capital gains](https://eztax.in/income-tax-act-2025/section-111): Section-111: Carry forward and set off of loss from capital gains - [Section-112: Carry forward and set off of business loss](https://eztax.in/income-tax-act-2025/section-112): Section-112: Carry forward and set off of business loss - [Section-113: Set off and carry forward of losses computed in respect of speculation business.](https://eztax.in/income-tax-act-2025/section-113): Section-113: Set off and carry forward of losses computed in respect of speculation business. - [Section-114: Set off and carry forward of losses computed in respect of specified business.](https://eztax.in/income-tax-act-2025/section-114): Section-114: Set off and carry forward of losses computed in respect of specified business. - [Section-115: Set off and carry forward of losses from specified activity](https://eztax.in/income-tax-act-2025/section-115): Section-115: Set off and carry forward of losses from specified activity - [Section-116: Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc](https://eztax.in/income-tax-act-2025/section-116): Section-116: Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc - [Section-117: Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases](https://eztax.in/income-tax-act-2025/section-117): Section-117: Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases - [Section-118: Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks](https://eztax.in/income-tax-act-2025/section-118): Section-118: Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks - [Section-119: Carry forward and set off of losses not permissible in certain cases](https://eztax.in/income-tax-act-2025/section-119): Section-119: Carry forward and set off of losses not permissible in certain cases - [Section-120: No set off of losses against undisclosed income consequent to search, requisition and survey](https://eztax.in/income-tax-act-2025/section-120): Section-120: No set off of losses against undisclosed income consequent to search, requisition and survey - [Section-121: Submission of return for losses.](https://eztax.in/income-tax-act-2025/section-121): Section-121: Short title, extent and commencement - [Section-122: Deductions to be made in computing total income](https://eztax.in/income-tax-act-2025/section-122): Section-122: Deductions to be made in computing total income - [Section-123: Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc](https://eztax.in/income-tax-act-2025/section-123): Section-123: Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc - [Section-124: Deduction in respect of employer and assessee contribution to pension scheme of Central Government](https://eztax.in/income-tax-act-2025/section-124): Section-124: Deduction in respect of employer and assessee contribution to pension scheme of Central Government - [Section-125: Deduction in respect of contribution to Agnipath Scheme](https://eztax.in/income-tax-act-2025/section-125): Section-125: Deduction in respect of contribution to Agnipath Scheme - [Section-126: Deduction in respect of health insurance premia](https://eztax.in/income-tax-act-2025/section-126): Section-126: Deduction in respect of health insurance premia - [Section-127: Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability](https://eztax.in/income-tax-act-2025/section-127): Section-127: Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability - [Section-128: Deduction in respect of medical treatment, etc.](https://eztax.in/income-tax-act-2025/section-128): Section-128: Deduction in respect of medical treatment, etc. - [Section-129: Deduction in respect of interest on loan taken for higher education](https://eztax.in/income-tax-act-2025/section-129): Section-129: Deduction in respect of interest on loan taken for higher education - [Section-130: Deduction in respect of interest on loan taken for residential house property](https://eztax.in/income-tax-act-2025/section-130): Section-130: Deduction in respect of interest on loan taken for residential house property - [Section-131: Deduction in respect of interest on loan taken for certain house property](https://eztax.in/income-tax-act-2025/section-131): Section-131: Deduction in respect of interest on loan taken for certain house property - [Section-132: Deduction in respect of purchase of electric vehicle](https://eztax.in/income-tax-act-2025/section-132): Section-132: Deduction in respect of purchase of electric vehicle - [Section-133: Deduction in respect of donations to certain funds, charitable institutions, etc](https://eztax.in/income-tax-act-2025/section-133): Section-133: Deduction in respect of donations to certain funds, charitable institutions, etc - [Section-134: Deductions in respect of rents paid](https://eztax.in/income-tax-act-2025/section-134): Section-134: Deductions in respect of rents paid - [Section-135: Deduction in respect of certain donations for scientific research or rural development](https://eztax.in/income-tax-act-2025/section-135): Section-135: Deduction in respect of certain donations for scientific research or rural development - [Section-136: Deduction in respect of contributions given by companies to political parties](https://eztax.in/income-tax-act-2025/section-136): Section-136: Deduction in respect of contributions given by companies to political parties - [Section-137: Deduction in respect of contributions given by any person to political parties](https://eztax.in/income-tax-act-2025/section-137): Section-137: Deduction in respect of contributions given by any person to political parties - [Section-138: Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc](https://eztax.in/income-tax-act-2025/section-138): Section-138: Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc - [Section-139: Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone](https://eztax.in/income-tax-act-2025/section-139): Section-139: Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone - [Section-140: Special provision in respect of specified business](https://eztax.in/income-tax-act-2025/section-140): Section-140: Special provision in respect of specified business - [Section-141: Deduction in respect of profits and gains from certain industrial undertakings](https://eztax.in/income-tax-act-2025/section-141): Section-141: Deduction in respect of profits and gains from certain industrial undertakings - [Section-142: Deductions in respect of profits and gains from housing projects.](https://eztax.in/income-tax-act-2025/section-142): Section-142: Deductions in respect of profits and gains from housing projects. - [Section-143: Special provisions in respect of certain undertakings in North-Eastern States](https://eztax.in/income-tax-act-2025/section-143): Section-143: Special provisions in respect of certain undertakings in North-Eastern States - [Section-144: Special provisions in respect of newly established Units in Special Economic Zones](https://eztax.in/income-tax-act-2025/section-144): Section-144: Special provisions in respect of newly established Units in Special Economic Zones - [Section-145: Deduction for businesses engaged in collecting and processing of bio-degradable waste](https://eztax.in/income-tax-act-2025/section-145): Section-145: Deduction for businesses engaged in collecting and processing of bio-degradable waste - [Section-146: Deduction in respect of additional employee cost](https://eztax.in/income-tax-act-2025/section-146): Section-146: Deduction in respect of additional employee cost - [Section-147: Deductions for income of Offshore Banking Units and Units of International Financial Services Centre](https://eztax.in/income-tax-act-2025/section-147): Section-147: Deductions for income of Offshore Banking Units and Units of International Financial Services Centre - [Section-148: Deduction in respect of certain inter-corporate dividends](https://eztax.in/income-tax-act-2025/section-148): Section-148: Deduction in respect of certain inter-corporate dividends - [Section-149: Deduction in respect of income of co-operative societies](https://eztax.in/income-tax-act-2025/section-149): Section-149: Deduction in respect of income of co-operative societies - [Section-150: Interpretation for purposes of section 149](https://eztax.in/income-tax-act-2025/section-150): Section-150: Interpretation for purposes of section 149 - [Section-151: Deduction in respect of royalty income, etc., of authors of certain books other than text-books](https://eztax.in/income-tax-act-2025/section-151): Section-151: Deduction in respect of royalty income, etc., of authors of certain books other than text-books - [Section-152: Deduction in respect of royalty on patents](https://eztax.in/income-tax-act-2025/section-152): Section-152: Deduction in respect of royalty on patents - [Section-153: Deduction for interest on deposits](https://eztax.in/income-tax-act-2025/section-153): Section-153: Deduction for interest on deposits - [Section-154: Deduction in case of a person with disability](https://eztax.in/income-tax-act-2025/section-154): Section-154: Deduction in case of a person with disability - [Section-155: Rebate to be allowed in computing income-tax](https://eztax.in/income-tax-act-2025/section-155): Section-155: Rebate to be allowed in computing income-tax - [Section-156: Rebate of income-tax in case of certain individuals](https://eztax.in/income-tax-act-2025/section-156): Section-156: Rebate of income-tax in case of certain individuals - [Section-157: Relief when salary, etc., is paid in arrears or in advance](https://eztax.in/income-tax-act-2025/section-157): Section-157: Relief when salary, etc., is paid in arrears or in advance - [Section-158: Relief from taxation in income from retirement benefit account maintained in a notified country](https://eztax.in/income-tax-act-2025/section-158): Section-158: Relief from taxation in income from retirement benefit account maintained in a notified country - [Section-159: Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief](https://eztax.in/income-tax-act-2025/section-159): Section-159: Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief - [Section-160: Countries with which no agreement exists](https://eztax.in/income-tax-act-2025/section-160): Section-160: Countries with which no agreement exists - [Section-161: Computation of income from international transaction and specified domestic transaction having regard to arm's length price](https://eztax.in/income-tax-act-2025/section-161): Section-161: Computation of income from international transaction and specified domestic transaction having regard to arm's length price - [Section-162: Meaning of associated enterprise](https://eztax.in/income-tax-act-2025/section-162): Section-162: Meaning of associated enterprise - [Section-163: Meaning of international transaction](https://eztax.in/income-tax-act-2025/section-163): Section-163: Meaning of international transaction - [Section-164: Meaning of specified domestic transaction](https://eztax.in/income-tax-act-2025/section-164): Section-164: Meaning of specified domestic transaction - [Section-165: Determination of arm's length price](https://eztax.in/income-tax-act-2025/section-165): Section-165: Determination of arm's length price - [Section-166: Reference to Transfer Pricing Officer](https://eztax.in/income-tax-act-2025/section-166): Section-166: Reference to Transfer Pricing Officer - [Section-167: Power of Board to make safe harbour rules](https://eztax.in/income-tax-act-2025/section-167): Section-167: Power of Board to make safe harbour rules - [Section-168: Advance pricing agreement](https://eztax.in/income-tax-act-2025/section-168): Section-168: Advance pricing agreement - [Section-169: Effect to advance pricing agreement](https://eztax.in/income-tax-act-2025/section-169): Section-169: Effect to advance pricing agreement - [Section-170: Secondary adjustment in certain cases](https://eztax.in/income-tax-act-2025/section-170): Section-170: Secondary adjustment in certain cases - [Section-171: Maintenance, keeping and furnishing of information and document by certain persons](https://eztax.in/income-tax-act-2025/section-171): Section-171: Maintenance, keeping and furnishing of information and document by certain persons - [Section-172: Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction](https://eztax.in/income-tax-act-2025/section-172): Section-172: Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction - [Section-173: Definitions of certain terms relevant to determination of arm's length price, etc](https://eztax.in/income-tax-act-2025/section-173): Section-173: Definitions of certain terms relevant to determination of arm's length price, etc - [Section-174: Avoidance of income-tax by transactions resulting in transfer of income to non-residents](https://eztax.in/income-tax-act-2025/section-174): Section-174: Avoidance of income-tax by transactions resulting in transfer of income to non-residents - [Section-175: Avoidance of tax by certain transactions in securities](https://eztax.in/income-tax-act-2025/section-175): Section-175: Avoidance of tax by certain transactions in securities - [Section-176: Special measures in respect of transactions with persons located in notified jurisdictional area](https://eztax.in/income-tax-act-2025/section-176): Section-176: Special measures in respect of transactions with persons located in notified jurisdictional area - [Section-177: Limitation on interest deduction in certain cases](https://eztax.in/income-tax-act-2025/section-177): Section-177: Limitation on interest deduction in certain cases - [Section-178: Applicability of General Anti-Avoidance Rule](https://eztax.in/income-tax-act-2025/section-178): Section-178: Applicability of General Anti-Avoidance Rule - [Section-179: Impermissible avoidance arrangement](https://eztax.in/income-tax-act-2025/section-179): Section-179: Impermissible avoidance arrangement - [Section-180: Arrangement to lack commercial substance](https://eztax.in/income-tax-act-2025/section-180): Section-180: Arrangement to lack commercial substance - [Section-181: Consequences of impermissible avoidance arrangement](https://eztax.in/income-tax-act-2025/section-181): Section-181: Consequences of impermissible avoidance arrangement - [Section-182: Treatment of connected person and accommodating party](https://eztax.in/income-tax-act-2025/section-182): Section-182: Treatment of connected person and accommodating party - [Section-183: Application of this Chapter](https://eztax.in/income-tax-act-2025/section-183): Section-183: Application of this Chapter - [Section-184: Interpretation](https://eztax.in/income-tax-act-2025/section-184): Section-184: Interpretation - [Section-185: Mode of taking or accepting certain loans, deposits and specified sum](https://eztax.in/income-tax-act-2025/section-185): Section-185: Mode of taking or accepting certain loans, deposits and specified sum - [Section-186: Mode of undertaking transactions](https://eztax.in/income-tax-act-2025/section-186): Section-186: Mode of undertaking transactions - [Section-187: Acceptance of payment through prescribed electronic modes](https://eztax.in/income-tax-act-2025/section-187): Section-187: Acceptance of payment through prescribed electronic modes - [Section-188: Mode of repayment of certain loans or deposits or specified advances](https://eztax.in/income-tax-act-2025/section-188): Section-188: Mode of repayment of certain loans or deposits or specified advances - [Section-189: Interpretation](https://eztax.in/income-tax-act-2025/section-189): Section-189: Interpretation - [Section-190: Determination of tax where total income includes income on which no tax is payable](https://eztax.in/income-tax-act-2025/section-190): Section-190: Determination of tax where total income includes income on which no tax is payable - [Section-191: Tax on accumulated balance of recognised provident fund](https://eztax.in/income-tax-act-2025/section-191): Section-191: Tax on accumulated balance of recognised provident fund - [Section-192: Tax in case of block assessment of search cases](https://eztax.in/income-tax-act-2025/section-192): Section-192: Tax in case of block assessment of search cases - [Section-193: Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer](https://eztax.in/income-tax-act-2025/section-193): Section-193: Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - [Section-194: Tax on certain incomes](https://eztax.in/income-tax-act-2025/section-194): Section-194: Tax on certain incomes - [Section-195: Tax on income referred to in sections 102 to 106.](https://eztax.in/income-tax-act-2025/section-195): Section-195: Tax on income referred to in sections 102 to 106. - [Section-196: Tax on short-term capital gains in certain cases](https://eztax.in/income-tax-act-2025/section-196): Section-196: Tax on short-term capital gains in certain cases - [Section-197: Tax on long-term capital gains](https://eztax.in/income-tax-act-2025/section-197): Section-197: Tax on long-term capital gains - [Section-198: Tax on long-term capital gains in certain cases](https://eztax.in/income-tax-act-2025/section-198): Section-198: Tax on long-term capital gains in certain cases - [Section-199: Tax on income of certain manufacturing domestic companies](https://eztax.in/income-tax-act-2025/section-199): Section-199: Tax on income of certain manufacturing domestic companies - [Section-200: Tax on income of certain domestic companies](https://eztax.in/income-tax-act-2025/section-200): Section-200: Tax on income of certain domestic companieTax on income of certain domestic companiesShort title, extent and commencement - [Section-201: Tax on income of new manufacturing domestic companies](https://eztax.in/income-tax-act-2025/section-201): Section-201: Tax on income of new manufacturing domestic companies - [Section-202: New tax regime for individuals, Hindu undivided family and others](https://eztax.in/income-tax-act-2025/section-202): Section-202: New tax regime for individuals, Hindu undivided family and others - [Section-203: Tax on income of certain resident co-operative societies](https://eztax.in/income-tax-act-2025/section-203): Section-203: Tax on income of certain resident co-operative societies - [Section-204: Tax on income of certain new manufacturing co-operative societies.](https://eztax.in/income-tax-act-2025/section-204): Section-204: Tax on income of certain new manufacturing co-operative societies. - [Section-205: Conditions for tax on income of certain companies and cooperative societies](https://eztax.in/income-tax-act-2025/section-205): Section-205: Conditions for tax on income of certain companies and cooperative societies - [Section-206: Special provision for minimum alternate tax and alternate minimum tax](https://eztax.in/income-tax-act-2025/section-206): Section-206: Special provision for minimum alternate tax and alternate minimum tax - [Section-207: Tax on dividends, royalty and fees for technical service in case of foreign companies](https://eztax.in/income-tax-act-2025/section-207): Section-207: Tax on dividends, royalty and fees for technical service in case of foreign companies - [Section-208: Tax on income from units purchased in foreign currency or capital gains arising from their transfer](https://eztax.in/income-tax-act-2025/section-208): Section-208: Tax on income from units purchased in foreign currency or capital gains arising from their transfer - [Section-209: Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer](https://eztax.in/income-tax-act-2025/section-209): Section-209: Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - [Section-210: Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer](https://eztax.in/income-tax-act-2025/section-210): Section-210: Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - [Section-211: Tax on non-resident sportsmen or sports associations](https://eztax.in/income-tax-act-2025/section-211): Section-211: Tax on non-resident sportsmen or sports associations - [Section-212: Interpretation](https://eztax.in/income-tax-act-2025/section-212): Section-212: Interpretation - [Section-213: Special provision for computation of total income of non-residents](https://eztax.in/income-tax-act-2025/section-213): Section-213: Special provision for computation of total income of non-residents - [Section-214: Tax on investment income and long-term capital gains](https://eztax.in/income-tax-act-2025/section-214): Section-214: Tax on investment income and long-term capital gains - [Section-215: Capital gains on transfer of foreign exchange assets not to be charged in certain cases](https://eztax.in/income-tax-act-2025/section-215): Section-215: Capital gains on transfer of foreign exchange assets not to be charged in certain cases - [Section-216: Return of income not to be furnished in certain cases](https://eztax.in/income-tax-act-2025/section-216): Section-216: Return of income not to be furnished in certain cases - [Section-217: Benefit under Chapter to be available in certain cases even after assessee becomes resident.](https://eztax.in/income-tax-act-2025/section-217): Section-217: Benefit under Chapter to be available in certain cases even after assessee becomes resident. - [Section-218: Chapter not to apply if the assessee so chooses](https://eztax.in/income-tax-act-2025/section-218): Section-218: Chapter not to apply if the assessee so chooses - [Section-219: Conversion of an Indian branch of foreign company into subsidiary Indian company](https://eztax.in/income-tax-act-2025/section-219): Section-219: Conversion of an Indian branch of foreign company into subsidiary Indian company - [Section-220: Foreign company said to be resident in India](https://eztax.in/income-tax-act-2025/section-220): Section-220: Foreign company said to be resident in India - [Section-221: Tax on income from securitisation trusts](https://eztax.in/income-tax-act-2025/section-221): Section-221: Tax on income from securitisation trusts - [Section-222: Tax on income in case of venture capital undertakings](https://eztax.in/income-tax-act-2025/section-222): Section-222: Tax on income in case of venture capital undertakings - [Section-223: Tax on income of unit holder and business trust](https://eztax.in/income-tax-act-2025/section-223): Section-223: Tax on income of unit holder and business trust - [Section-224: Tax on income of investment fund and its unit holders](https://eztax.in/income-tax-act-2025/section-224): Section-224: Tax on income of investment fund and its unit holders - [Section-225: Income from business of operating qualifying ships](https://eztax.in/income-tax-act-2025/section-225): Section-225: Income from business of operating qualifying ships - [Section-225: Income from business of operating qualifying ships](https://eztax.in/income-tax-act-2025/section-225): Section-225: Income from business of operating qualifying ships - [Section-225: Income from business of operating qualifying ships](https://eztax.in/income-tax-act-2025/section-225): Section-225: Income from business of operating qualifying ships - [Section-225: Income from business of operating qualifying ships](https://eztax.in/income-tax-act-2025/section-225): Section-225: Income from business of operating qualifying ships - [Section-225: Income from business of operating qualifying ships](https://eztax.in/income-tax-act-2025/section-225): Section-225: Income from business of operating qualifying ships - [Section-226: Tonnage tax scheme](https://eztax.in/income-tax-act-2025/section-226): Section-226: Tonnage tax scheme - [Section-227: Computation of tonnage income](https://eztax.in/income-tax-act-2025/section-227): Section-227: Computation of tonnage income - [Section-228: Relevant shipping income and exclusion from book profit](https://eztax.in/income-tax-act-2025/section-228): Section-228: Relevant shipping income and exclusion from book profit - [Section-229: Depreciation and gains relating to tonnage tax assets](https://eztax.in/income-tax-act-2025/section-229): Section-229: Depreciation and gains relating to tonnage tax assets - [Section-230: Exclusion of deduction, loss, set off, etc](https://eztax.in/income-tax-act-2025/section-230): Section-230: Exclusion of deduction, loss, set off, etc - [Section-231: Method of opting of tonnage tax scheme and validity](https://eztax.in/income-tax-act-2025/section-231): Section-231: Method of opting of tonnage tax scheme and validity - [Section-232: Certain conditions for applicability of tonnage tax scheme](https://eztax.in/income-tax-act-2025/section-232): Section-232: Certain conditions for applicability of tonnage tax scheme - [Section-233: Amalgamation and demerger](https://eztax.in/income-tax-act-2025/section-233): Section-233: Amalgamation and demerger - [Section-234: Avoidance of tax and exclusion from tonnage tax scheme](https://eztax.in/income-tax-act-2025/section-234): Section-234: Avoidance of tax and exclusion from tonnage tax scheme - [Section-235: Interpretation](https://eztax.in/income-tax-act-2025/section-235): Section-235: Interpretation - [Section-236: Income-tax authorities](https://eztax.in/income-tax-act-2025/section-236): Section-236: Income-tax authorities - [Section-237: Appointment of income-tax authorities](https://eztax.in/income-tax-act-2025/section-237): Section-237: Appointment of income-tax authorities - [Section-238: Control of income-tax authorities](https://eztax.in/income-tax-act-2025/section-238): Section-238: Control of income-tax authorities - [Section-239: Instructions to subordinate authorities](https://eztax.in/income-tax-act-2025/section-239): Section-239: Instructions to subordinate authorities - [Section-240: Taxpayer's Charter](https://eztax.in/income-tax-act-2025/section-240): Section-240: Taxpayer's Charter - [Section-241: Jurisdiction of income-tax authorities](https://eztax.in/income-tax-act-2025/section-241): Section-241: Jurisdiction of income-tax authorities - [Section-242: Jurisdiction of Assessing Officers](https://eztax.in/income-tax-act-2025/section-242): Section-242: Jurisdiction of Assessing Officers - [Section-243: Power to transfer cases](https://eztax.in/income-tax-act-2025/section-243): Section-243: Power to transfer cases - [Section-244: Change of incumbent of an office](https://eztax.in/income-tax-act-2025/section-244): Section-244: Change of incumbent of an office - [Section-245: Faceless jurisdiction of income-tax authorities](https://eztax.in/income-tax-act-2025/section-245): Section-245: Faceless jurisdiction of income-tax authorities - [Section-246: Power regarding discovery, production of evidence, etc](https://eztax.in/income-tax-act-2025/section-246): Section-246: Power regarding discovery, production of evidence, etc - [Section-247: Search and seizure](https://eztax.in/income-tax-act-2025/section-247): Section-247: Search and seizure - [Section-248: Powers to requisition](https://eztax.in/income-tax-act-2025/section-248): Section-248: Powers to requisition - [Section-249: Reasons not to be disclosed](https://eztax.in/income-tax-act-2025/section-249): Section-249: Reasons not to be disclosed - [Section-250: Application of seized or requisitioned assets](https://eztax.in/income-tax-act-2025/section-250): Section-250: Application of seized or requisitioned assets - [Section-251: Copying, extraction, retention and release of books of account and documents seized or requisitioned](https://eztax.in/income-tax-act-2025/section-251): Section-251: Copying, extraction, retention and release of books of account and documents seized or requisitioned - [Section-252: Power to call for information](https://eztax.in/income-tax-act-2025/section-252): Section-252: Power to call for information - [Section-253: Short title, extent and commencement](https://eztax.in/income-tax-act-2025/section-253): Section-253: Powers of survey - [Section-254: Power to collect certain information](https://eztax.in/income-tax-act-2025/section-254): Section-254: Power to collect certain information - [Section-255: Power to inspect registers of companies](https://eztax.in/income-tax-act-2025/section-255): Section-255: Power to inspect registers of companies - [Section-256: Power of competent authority](https://eztax.in/income-tax-act-2025/section-256): Section-256: Power of certain income-tax authorities. - [Section-257: Proceedings before income-tax authorities to be judicial proceedings](https://eztax.in/income-tax-act-2025/section-257): Section-257: Proceedings before income-tax authorities to be judicial proceedings - [Section-258: Disclosure of information relating to assessees](https://eztax.in/income-tax-act-2025/section-258): Section-258: Disclosure of information relating to assessees - [Section-259: Power to call for information by prescribed income-tax authority](https://eztax.in/income-tax-act-2025/section-259): Section-259: Power to call for information by prescribed income-tax authority - [Section-260: Faceless collection of information](https://eztax.in/income-tax-act-2025/section-260): Section-260: Faceless collection of information - [Section-261: Interpretation](https://eztax.in/income-tax-act-2025/section-261): Section-261: Interpretation - [Section-262: Permanent Account Number](https://eztax.in/income-tax-act-2025/section-262): Section-262: Permanent Account Number - [Section-263: Return of income](https://eztax.in/income-tax-act-2025/section-263): Section-263: Return of income - [Section-264: Scheme for submission of returns through tax return preparers](https://eztax.in/income-tax-act-2025/section-264): Section-264: Scheme for submission of returns through tax return preparers - [Section-265: Return by whom to be verified](https://eztax.in/income-tax-act-2025/section-265): Section-265: Return by whom to be verified - [Section-266: Self-assessment](https://eztax.in/income-tax-act-2025/section-266): Section-266: Self-assessment - [Section-267: Tax on updated return](https://eztax.in/income-tax-act-2025/section-267): Section-267: Tax on updated return - [Section-268: Inquiry before assessment](https://eztax.in/income-tax-act-2025/section-268): Section-268: Inquiry before assessment - [Section-269: Estimation of value of assets by Valuation Officer](https://eztax.in/income-tax-act-2025/section-269): Section-269: Estimation of value of assets by Valuation Officer - [Section-270: Assessment](https://eztax.in/income-tax-act-2025/section-270): Section-270: Assessment - [Section-271: Best judgment assessment](https://eztax.in/income-tax-act-2025/section-271): Section-271: Best judgment assessment - [Section-272: Power of Joint Commissioner to issue directions in certain cases](https://eztax.in/income-tax-act-2025/section-272): Section-272: Power of Joint Commissioner to issue directions in certain cases - [Section-273: Faceless Assessment](https://eztax.in/income-tax-act-2025/section-273): Section-273: Faceless Assessment - [Section-274: Reference to Principal Commissioner or Commissioner in certain cases](https://eztax.in/income-tax-act-2025/section-274): Section-274: Reference to Principal Commissioner or Commissioner in certain cases - [Section-275: Reference to Dispute Resolution Panel](https://eztax.in/income-tax-act-2025/section-275): Section-275: Reference to Dispute Resolution Panel - [Section-276: Method of accounting](https://eztax.in/income-tax-act-2025/section-276): Section-276: Method of accounting - [Section-277: Method of accounting in certain cases](https://eztax.in/income-tax-act-2025/section-277): Section-277: Method of accounting in certain cases - [Section-278: Taxability of certain income](https://eztax.in/income-tax-act-2025/section-278): Section-278: Taxability of certain income - [Section-279: Income escaping assessment](https://eztax.in/income-tax-act-2025/section-279): Section-279: Income escaping assessment - [Section-280: Issue of notice](https://eztax.in/income-tax-act-2025/section-280): Section-280: Issue of notice where income has escaped assessment. - [Section-281: Procedure before issuance of notice under section 280](https://eztax.in/income-tax-act-2025/section-281): Section-281: Procedure before issuance of notice under section 280 - [Section-282: Time limit for notices under sections 280 and 281](https://eztax.in/income-tax-act-2025/section-282): Section-282: Time limit for notices under sections 280 and 281 - [Section-283: Provision for cases where assessment is in pursuance of an order on appeal, etc](https://eztax.in/income-tax-act-2025/section-283): Section-283: Provision for cases where assessment is in pursuance of an order on appeal, etc - [Section-284: Sanction for issue of notice](https://eztax.in/income-tax-act-2025/section-284): Section-284: Sanction for issue of notice - [Section-285: Other provisions](https://eztax.in/income-tax-act-2025/section-285): Section-285: Other provisions - [Best ai agent for test generation](https://keploy.io): Generate unit, api, integration tests for backend using AI coding agent, keploy - [Section-286: Time limit for completion of assessment, reassessment and recomputation](https://eztax.in/income-tax-act-2025/section-286): Section-286: Time limit for completion of assessment, reassessment and recomputation - [Section-287: Rectification of mistake](https://eztax.in/income-tax-act-2025/section-287): Section-287: Rectification of mistake - [Section-288: Other amendments](https://eztax.in/income-tax-act-2025/section-288): Section-288: Other amendments - [Section-289: Notice of demand](https://eztax.in/income-tax-act-2025/section-289): Section-289: Notice of demand - [Section-290: Modification and revision of notice in certain cases](https://eztax.in/income-tax-act-2025/section-290): Section-290: Modification and revision of notice in certain cases - [Section-291: Intimation of loss](https://eztax.in/income-tax-act-2025/section-291): Section-291: Intimation of loss - [Section-292: Assessment of total undisclosed income as a result of search.](https://eztax.in/income-tax-act-2025/section-292): Section-292: Assessment of total undisclosed income as a result of search. - [Section-293: Computation of total undisclosed income of block period.](https://eztax.in/income-tax-act-2025/section-293): Section-293: Computation of total undisclosed income of block period. - [Section-294: Procedure for block assessment](https://eztax.in/income-tax-act-2025/section-294): Section-294: Procedure for block assessment - [Section-295: Undisclosed income of any other person](https://eztax.in/income-tax-act-2025/section-295): Section-295: Undisclosed income of any other person - [Section-296: Time-limit for completion of block assessment](https://eztax.in/income-tax-act-2025/section-296): Section-296: Time-limit for completion of block assessment - [Section-297: Certain interests and penalties not to be levied or imposed](https://eztax.in/income-tax-act-2025/section-297): Section-297: Certain interests and penalties not to be levied or imposed - [Section-298: Levy of interest and penalty in certain in cases.](https://eztax.in/income-tax-act-2025/section-298): Section-298: Levy of interest and penalty in certain in cases. - [Section-299: Authority competent to make assessment of block period](https://eztax.in/income-tax-act-2025/section-299): Section-299: Authority competent to make assessment of block period - [Section-300: Application of other provisions of Act](https://eztax.in/income-tax-act-2025/section-300): Section-300: Application of other provisions of Act - [Section-301: Interpretation](https://eztax.in/income-tax-act-2025/section-301): Section-301: Interpretation - [Section-302: Legal representative](https://eztax.in/income-tax-act-2025/section-302): Section-302: Legal representative - [Section-303: Representative assessee](https://eztax.in/income-tax-act-2025/section-303): Section-303: Representative assessee - [Section-304: Liability of representative assessee](https://eztax.in/income-tax-act-2025/section-304): Section-304: Liability of representative assessee - [Section-305: Right of representative assessee to recover tax paid](https://eztax.in/income-tax-act-2025/section-305): Section-305: Right of representative assessee to recover tax paid - [Section-306: Who may be regarded as agent](https://eztax.in/income-tax-act-2025/section-306): Section-306: Who may be regarded as agent - [Section-307: Charge of tax where share of beneficiaries unknown](https://eztax.in/income-tax-act-2025/section-307): Section-307: Charge of tax where share of beneficiaries unknown - [Section-308: Charge of tax in case of oral trust](https://eztax.in/income-tax-act-2025/section-308): Section-308: Charge of tax in case of oral trust - [Section-309: Method of computing a member's share in income of association of persons or body of individuals](https://eztax.in/income-tax-act-2025/section-309): Section-309: Method of computing a member's share in income of association of persons or body of individuals - [Section-310: Share of member of association of persons or body of individuals in income of association or body](https://eztax.in/income-tax-act-2025/section-310): Section-310: Share of member of association of persons or body of individuals in income of association or body - [Section-311: Charge of tax where shares of members in association of persons or body of individuals unknown, etc](https://eztax.in/income-tax-act-2025/section-311): Section-311: Charge of tax where shares of members in association of persons or body of individuals unknown, etc - [Section-312: Executor](https://eztax.in/income-tax-act-2025/section-312): Section-312: Executor - [Section-313: Succession to business or profession otherwise than on death](https://eztax.in/income-tax-act-2025/section-313): Section-313: Succession to business or profession otherwise than on death - [Section-314: Effect of order of tribunal or court in respect of business reorganisation](https://eztax.in/income-tax-act-2025/section-314): Section-314: Effect of order of tribunal or court in respect of business reorganisation - [Section-315: Assessment after partition of Hindu undivided family](https://eztax.in/income-tax-act-2025/section-315): Section-315: Assessment after partition of Hindu undivided family - [Section-316: Shipping business of non-residents](https://eztax.in/income-tax-act-2025/section-316): Section-316: Shipping business of non-residents - [Section-317: Assessment of persons leaving India](https://eztax.in/income-tax-act-2025/section-317): Section-317: Assessment of persons leaving India - [Section-318: Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose](https://eztax.in/income-tax-act-2025/section-318): Section-318: Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose - [Section-319: Assessment of persons likely to transfer property to avoid tax](https://eztax.in/income-tax-act-2025/section-319): Section-319: Assessment of persons likely to transfer property to avoid tax - [Section-320: Discontinued business](https://eztax.in/income-tax-act-2025/section-320): Section-320: Discontinued business - [Section-321: Association dissolved or business discontinued](https://eztax.in/income-tax-act-2025/section-321): Section-321: Association dissolved or business discontinued - [Section-322: Company in liquidation](https://eztax.in/income-tax-act-2025/section-322): Section-322: Company in liquidation - [Section-323: Liability of directors of private company](https://eztax.in/income-tax-act-2025/section-323): Section-323: Liability of directors of private company - [Section-324: Charge of tax in case of a firm](https://eztax.in/income-tax-act-2025/section-324): Section-324: Charge of tax in case of a firm - [Section-325: Assessment as a Firm](https://eztax.in/income-tax-act-2025/section-325): Section-325: Assessment as a Firm - [Section-326: Assessment when section 325 not complied with](https://eztax.in/income-tax-act-2025/section-326): Section-326: Assessment when section 325 not complied with - [Section-327: Change in constitution of a firm](https://eztax.in/income-tax-act-2025/section-327): Section-327: Change in constitution of a firm - [Section-328: Succession of one firm by another firm](https://eztax.in/income-tax-act-2025/section-328): Section-328: Succession of one firm by another firm - [Section-329: Joint and several liability of partners for tax payable by firm](https://eztax.in/income-tax-act-2025/section-329): Section-329: Joint and several liability of partners for tax payable by firm - [Section-330: Firm dissolved or business discontinued](https://eztax.in/income-tax-act-2025/section-330): Section-330: Firm dissolved or business discontinued - [Section-331: Liability of partners of limited liability partnership in liquidation](https://eztax.in/income-tax-act-2025/section-331): Section-331: Liability of partners of limited liability partnership in liquidation - [Section-331: Liability of partners of limited liability partnership in liquidation](https://eztax.in/income-tax-act-2025/section-331): Section-331: Liability of partners of limited liability partnership in liquidation - [Section-332: Application for registration](https://eztax.in/income-tax-act-2025/section-332): Section-332: Application for registration - [Section-333: Switching over of regimes](https://eztax.in/income-tax-act-2025/section-333): Section-333: Switching over of regimes - [Section-334: Tax on income of registered non-profit organisation](https://eztax.in/income-tax-act-2025/section-334): Section-334: Tax on income of registered non-profit organisation - [Section-335: Regular income](https://eztax.in/income-tax-act-2025/section-335): Section-335: Regular income - [Section-336: Taxable regular income](https://eztax.in/income-tax-act-2025/section-336): Section-336: Taxable regular income - [Section-337: Specified income](https://eztax.in/income-tax-act-2025/section-337): Section-337: Specified income - [Section-338: Income not to be included in regular income](https://eztax.in/income-tax-act-2025/section-338): Section-338: Income not to be included in regular income - [Section-339: Corpus donation](https://eztax.in/income-tax-act-2025/section-339): Section-339: Corpus donation - [Section-340: Deemed corpus donation](https://eztax.in/income-tax-act-2025/section-340): Section-340: Deemed corpus donation - [Section-341: Application of income](https://eztax.in/income-tax-act-2025/section-341): Section-341: Application of income - [Section-342: Accumulated income](https://eztax.in/income-tax-act-2025/section-342): Section-342: Accumulated income - [Section-343: Deemed accumulated income](https://eztax.in/income-tax-act-2025/section-343): Section-343: Deemed accumulated income - [Section-344: Business undertaking held as property](https://eztax.in/income-tax-act-2025/section-344): Section-344: Business undertaking held as property - [Section-345: Restriction on commercial activities by a registered non-profit organisation](https://eztax.in/income-tax-act-2025/section-345): Section-345: Restriction on commercial activities by a registered non-profit organisation - [Section-346: Restriction on commercial activities by registered non-profit organisation carrying out advancement of any other object of general public utility](https://eztax.in/income-tax-act-2025/section-346): Section-346: Restriction on commercial activities by registered non-profit organisation carrying out advancement of any other object of general public utility - [Section-347: Books of account](https://eztax.in/income-tax-act-2025/section-347): Section-347: Books of account - [Section-348: Audit](https://eztax.in/income-tax-act-2025/section-348): Section-348: Audit - [Section-349: Return of income](https://eztax.in/income-tax-act-2025/section-349): Section-349: Return of income - [Section-350: Permitted modes of investment](https://eztax.in/income-tax-act-2025/section-350): Section-350: Permitted modes of investment - [Section-351: Specified violation](https://eztax.in/income-tax-act-2025/section-351): Section-351: Specified violation - [Section-352: Tax on accreted income](https://eztax.in/income-tax-act-2025/section-352): Section-352: Tax on accreted income - [Section-353: Other violations](https://eztax.in/income-tax-act-2025/section-353): Section-353: Other violations - [Section-354: Application for approval for purpose of section 133(1)(b)(ii)](https://eztax.in/income-tax-act-2025/section-354): Section-354: Application for approval for purpose of section 133(1)(b)(ii) - [Section-355: Interpretation](https://eztax.in/income-tax-act-2025/section-355): Section-355: Interpretation - [Section-356: Appealable orders before Joint Commissioner (Appeals)](https://eztax.in/income-tax-act-2025/section-356): Section-356: Appealable orders before Joint Commissioner (Appeals) - [Section-357: Appealable orders before Commissioner (Appeals)](https://eztax.in/income-tax-act-2025/section-357): Section-357: Appealable orders before Commissioner (Appeals) - [Section-358: Form of appeal and limitation](https://eztax.in/income-tax-act-2025/section-358): Section-358: Form of appeal and limitation - [Section-360: Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)](https://eztax.in/income-tax-act-2025/section-360): Section-360: Powers of Joint Commissioner (Appeals) or Commissioner (Appeals) - [Section-361: Appellate Tribunal](https://eztax.in/income-tax-act-2025/section-361): Section-361: Appellate Tribunal - [Section-362: Appeals to Appellate Tribunal](https://eztax.in/income-tax-act-2025/section-362): Section-362: Appeals to Appellate Tribunal - [Section-363: Orders of Appellate Tribunal](https://eztax.in/income-tax-act-2025/section-363): Section-363: Orders of Appellate Tribunal - [Section-364: Procedure of Appellate Tribunal](https://eztax.in/income-tax-act-2025/section-364): Section-364: Procedure of Appellate Tribunal - [https://eztax.in/income-tax-act-2025/section-3365](https://eztax.in/income-tax-act-2025/section-3365): Unable to fetch page content - [Section-366: Case before High Court to be heard by not less than two Judges](https://eztax.in/income-tax-act-2025/section-366): Section-366: Case before High Court to be heard by not less than two Judges - [Section-367: Appeal to Supreme Court.](https://eztax.in/income-tax-act-2025/section-367): Section-367: Appeal to Supreme Court. - [Section-368: Hearing before Supreme Court](https://eztax.in/income-tax-act-2025/section-368): Section-368: Hearing before Supreme Court - [Section-369: Tax to be paid irrespective of appeal, etc](https://eztax.in/income-tax-act-2025/section-369): Section-369: Tax to be paid irrespective of appeal, etc - [Section-370: Execution for costs awarded by Supreme Court](https://eztax.in/income-tax-act-2025/section-370): Section-370: Execution for costs awarded by Supreme Court - [Section-371: Amendment of assessment on appeal](https://eztax.in/income-tax-act-2025/section-371): Section-371: Amendment of assessment on appeal - [Section-372: Exclusion of time taken for copy](https://eztax.in/income-tax-act-2025/section-372): Section-372: Exclusion of time taken for copy - [Section-373: Filing of appeal by income-tax authority](https://eztax.in/income-tax-act-2025/section-373): Section-373: Filing of appeal by income-tax authority - [Section-374: Interpretation of High Court](https://eztax.in/income-tax-act-2025/section-374): Section-374: Interpretation of High Court - [Section-375: Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.](https://eztax.in/income-tax-act-2025/section-375): Section-375: Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. - [Section-376: Procedure where an identical question of law is pending before High Courts or Supreme Court](https://eztax.in/income-tax-act-2025/section-376): Section-376: Procedure where an identical question of law is pending before High Courts or Supreme Court - [Section-377: Revision of orders prejudicial to revenue](https://eztax.in/income-tax-act-2025/section-377): Section-377: Revision of orders prejudicial to revenue - [Section-378: Revision of other orders](https://eztax.in/income-tax-act-2025/section-378): Section-378: Revision of other orders - [Section-379: Dispute Resolution Committee.](https://eztax.in/income-tax-act-2025/section-379): Section-379: Dispute Resolution Committee. - [Section-380: Interpretation](https://eztax.in/income-tax-act-2025/section-380): Section-380: Interpretation - [Section-381: Board for Advance Rulings](https://eztax.in/income-tax-act-2025/section-381): Section-381: Board for Advance Rulings - [Section-382: Vacancies, etc., not to invalidate proceedings](https://eztax.in/income-tax-act-2025/section-382): Section-382: Vacancies, etc., not to invalidate proceedings - [Section-383: Application for advance ruling](https://eztax.in/income-tax-act-2025/section-383): Section-383: Application for advance ruling - [Section-384: Procedure on receipt of application](https://eztax.in/income-tax-act-2025/section-384): Section-384: Procedure on receipt of application - [Section-385: Appellate authority not to proceed in certain cases](https://eztax.in/income-tax-act-2025/section-385): Section-385: Appellate authority not to proceed in certain cases - [Section-386: Advance ruling to be void in certain circumstances](https://eztax.in/income-tax-act-2025/section-386): Section-386: Advance ruling to be void in certain circumstances - [Section-387: Powers of the Board for Advance Rulings](https://eztax.in/income-tax-act-2025/section-387): Section-387: Powers of the Board for Advance Rulings - [Section-388: Procedure of Board for Advance Rulings](https://eztax.in/income-tax-act-2025/section-388): Section-388: Procedure of Board for Advance Rulings - [Section-389: Appeal](https://eztax.in/income-tax-act-2025/section-389): Section-389: Appeal - [Section-390: Deduction or collection at source and advance payment](https://eztax.in/income-tax-act-2025/section-390): Section-390: Deduction or collection at source and advance payment - [Section-391: Direct payment](https://eztax.in/income-tax-act-2025/section-391): Section-391: Direct payment - [Section-392: Salary and accumulated balance due to an employee](https://eztax.in/income-tax-act-2025/section-392): Section-392: Salary and accumulated balance due to an employee - [Section-393: Tax to be deducted at source](https://eztax.in/income-tax-act-2025/section-393): Section-393: Tax to be deducted at source - [Section-394: Collection of tax at source](https://eztax.in/income-tax-act-2025/section-394): Section-394: Collection of tax at source - [Section-395: Certificates](https://eztax.in/income-tax-act-2025/section-395): Section-395: Certificates - [Section-396: Tax deducted is income received](https://eztax.in/income-tax-act-2025/section-396): Section-396: Tax deducted is income received - [Section-397: Compliance and reporting](https://eztax.in/income-tax-act-2025/section-397): Section-397: Compliance and reporting - [Section-398: Consequences of failure to deduct or pay or, collect or pay](https://eztax.in/income-tax-act-2025/section-398): Section-398: Consequences of failure to deduct or pay or, collect or pay - [Section-399: Processing](https://eztax.in/income-tax-act-2025/section-399): Section-399: Processing - [Section-400: Power of Central Government to relax provisions of this Chapter](https://eztax.in/income-tax-act-2025/section-400): Section-400: Power of Central Government to relax provisions of this Chapter - [Section-401: Bar against direct demand on assessee](https://eztax.in/income-tax-act-2025/section-401): Section-401: Bar against direct demand on assessee - [Section-402: Interpretation](https://eztax.in/income-tax-act-2025/section-402): Section-402: Interpretation - [Section-403: Liability for payment of advance tax](https://eztax.in/income-tax-act-2025/section-403): Section-403: Liability for payment of advance tax - [Section-404: Conditions of liability to pay advance tax](https://eztax.in/income-tax-act-2025/section-404): Section-404: Conditions of liability to pay advance tax - [Section-405: Computation of advance tax](https://eztax.in/income-tax-act-2025/section-405): Section-405: Computation of advance tax - [Section-406: Payment of advance tax by assessee on his own accord](https://eztax.in/income-tax-act-2025/section-406): Section-406: Payment of advance tax by assessee on his own accord - [Section-407: Payment of advance tax by assessee in pursuance of order of Assessing Officer](https://eztax.in/income-tax-act-2025/section-407): Section-407: Payment of advance tax by assessee in pursuance of order of Assessing Officer - [Section-408: Instalments of advance tax and due dates](https://eztax.in/income-tax-act-2025/section-408): Section-408: Instalments of advance tax and due dates - [Section-409: When assessee is deemed to be in default](https://eztax.in/income-tax-act-2025/section-409): Section-409: When assessee is deemed to be in default - [Section-410: Credit for advance tax](https://eztax.in/income-tax-act-2025/section-410): Section-410: Credit for advance tax - [Section-411: When tax payable and when assessee deemed in default](https://eztax.in/income-tax-act-2025/section-411): Section-411: When tax payable and when assessee deemed in default - [Section-412: Penalty payable when tax in default](https://eztax.in/income-tax-act-2025/section-412): Section-412: Penalty payable when tax in default - [Section-413: Certificate by Tax Recovery Officer and Validity thereof](https://eztax.in/income-tax-act-2025/section-413): Section-413: Certificate by Tax Recovery Officer and Validity thereof - [Section-414: Tax Recovery Officer by whom recovery is to be effected](https://eztax.in/income-tax-act-2025/section-414): Section-414: Tax Recovery Officer by whom recovery is to be effected - [Section-415: Stay of proceedings in pursuance of certificate and amendment or cancellation thereof](https://eztax.in/income-tax-act-2025/section-415): Section-415: Stay of proceedings in pursuance of certificate and amendment or cancellation thereof - [Section-416: Other modes of recovery](https://eztax.in/income-tax-act-2025/section-416): Section-416: Other modes of recovery - [Section-417: Recovery through State Government](https://eztax.in/income-tax-act-2025/section-417): Section-417: Recovery through State Government - [Section-418: Recovery of tax in pursuance of agreements with foreign countries](https://eztax.in/income-tax-act-2025/section-418): Section-418: Recovery of tax in pursuance of agreements with foreign countries - [Section-419: Recovery of penalties, fine, interest and other sums](https://eztax.in/income-tax-act-2025/section-419): Section-419: Recovery of penalties, fine, interest and other sums - [Section-420: Tax clearance certificate](https://eztax.in/income-tax-act-2025/section-420): Section-420: Tax clearance certificate - [Section-421: Recovery by suit or under other law not affected](https://eztax.in/income-tax-act-2025/section-421): Section-421: Recovery by suit or under other law not affected - [Section-422: Recovery of tax arrear in respect of non-resident from his assets](https://eztax.in/income-tax-act-2025/section-422): Section-422: Recovery of tax arrear in respect of non-resident from his assets - [Section-423: Interest for defaults in furnishing return of income](https://eztax.in/income-tax-act-2025/section-423): Section-423: Interest for defaults in furnishing return of income - [Section-424: Interest for defaults in payment of advance tax](https://eztax.in/income-tax-act-2025/section-424): Section-424: Interest for defaults in payment of advance tax - [Section-425: Interest for deferment of advance tax](https://eztax.in/income-tax-act-2025/section-425): Section-425: Interest for deferment of advance tax - [Section-426: Interest on excess refund](https://eztax.in/income-tax-act-2025/section-426): Section-426: Interest on excess refund - [Section-427: Fee for default in furnishing statements](https://eztax.in/income-tax-act-2025/section-427): Section-427: Fee for default in furnishing statements - [Section-428: Fee for default in furnishing return of income](https://eztax.in/income-tax-act-2025/section-428): Section-428: Fee for default in furnishing return of income - [Section-429: Fee for default relating to statement or certificate](https://eztax.in/income-tax-act-2025/section-429): Section-429: Fee for default relating to statement or certificate - [Section-430: Fee for default relating to intimation of aadhaar number](https://eztax.in/income-tax-act-2025/section-430): Section-430: Fee for default relating to intimation of aadhaar number - [Section-431: Refunds](https://eztax.in/income-tax-act-2025/section-431): Section-431: Refunds - [Section-432: Person entitled to claim refund in certain special cases](https://eztax.in/income-tax-act-2025/section-432): Section-432: Person entitled to claim refund in certain special cases - [Section-433: Form of claim for refund and limitation](https://eztax.in/income-tax-act-2025/section-433): Section-433: Form of claim for refund and limitation - [Section-434: Refund for denying liability to deduct tax in certain cases](https://eztax.in/income-tax-act-2025/section-434): Section-434: Refund for denying liability to deduct tax in certain cases - [Section-435: Refund on appeal, etc](https://eztax.in/income-tax-act-2025/section-435): Section-435: Refund on appeal, etc - [Section-436: Correctness of assessment not to be questioned](https://eztax.in/income-tax-act-2025/section-436): Section-436: Correctness of assessment not to be questioned - [Section-437: Interest on refunds](https://eztax.in/income-tax-act-2025/section-437): Section-437: Interest on refunds - [Section-438: Set off and withholding of refunds in certain cases](https://eztax.in/income-tax-act-2025/section-438): Section-438: Set off and withholding of refunds in certain cases - [Section-439: Penalty for under-reporting and misreporting of income](https://eztax.in/income-tax-act-2025/section-439): Section-439: Penalty for under-reporting and misreporting of income - [Section-440: Immunity from imposition of penalty, etc](https://eztax.in/income-tax-act-2025/section-440): Section-440: Immunity from imposition of penalty, etc - [Section-441: Failure to keep, maintain or retain books of account, documents, etc](https://eztax.in/income-tax-act-2025/section-441): Section-441: Failure to keep, maintain or retain books of account, documents, etc - [Section-442: Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions](https://eztax.in/income-tax-act-2025/section-442): Section-442: Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions - [Section-443: Penalty in respect of certain income](https://eztax.in/income-tax-act-2025/section-443): Section-443: Penalty in respect of certain income - [Section-444: Penalty for false entry, etc., in books of account](https://eztax.in/income-tax-act-2025/section-444): Section-444: Penalty for false entry, etc., in books of account - [Section-445: Benefits to related persons](https://eztax.in/income-tax-act-2025/section-445): Section-445: Benefits to related persons - [Section-446: Failure to get accounts audited](https://eztax.in/income-tax-act-2025/section-446): Section-446: Failure to get accounts audited - [Section-447: Penalty for failure to furnish report under section 172](https://eztax.in/income-tax-act-2025/section-447): Section-447: Penalty for failure to furnish report under section 172 - [Section-448: Penalty for failure to deduct tax at source](https://eztax.in/income-tax-act-2025/section-448): Section-448: Penalty for failure to deduct tax at source - [Section-449: Penalty for failure to collect tax at source](https://eztax.in/income-tax-act-2025/section-449): Section-449: Penalty for failure to collect tax at source - [Section-450: Penalty for failure to comply with provisions of section 185](https://eztax.in/income-tax-act-2025/section-450): Section-450: Penalty for failure to comply with provisions of section 185 - [Section-451: Penalty for failure to comply with provisions of section 186](https://eztax.in/income-tax-act-2025/section-451): Section-451: Penalty for failure to comply with provisions of section 186 - [Section-452: Penalty for failure to comply with provisions of section 187](https://eztax.in/income-tax-act-2025/section-452): Section-452: Penalty for failure to comply with provisions of section 187 - [Section-453: Penalty for failure to comply with provisions of section 188](https://eztax.in/income-tax-act-2025/section-453): Section-453: Penalty for failure to comply with provisions of section 188 - [Section-454: Penalty for failure to furnish statement of financial transaction or reportable account](https://eztax.in/income-tax-act-2025/section-454): Section-454: Penalty for failure to furnish statement of financial transaction or reportable account - [Section-455: Penalty for furnishing inaccurate statement of financial transaction or reportable account](https://eztax.in/income-tax-act-2025/section-455): Section-455: Penalty for furnishing inaccurate statement of financial transaction or reportable account - [Section-456: Penalty for failure to furnish statement or information or document by an eligible investment fund](https://eztax.in/income-tax-act-2025/section-456): Section-456: Penalty for failure to furnish statement or information or document by an eligible investment fund - [Section-457: Penalty for failure to furnish information or document under section 171](https://eztax.in/income-tax-act-2025/section-457): Section-457: Penalty for failure to furnish information or document under section 171 - [Section-458: Penalty for failure to furnish information or document under section 506](https://eztax.in/income-tax-act-2025/section-458): Section-458: Penalty for failure to furnish information or document under section 506 - [Section-459: Penalty for failure to furnish report or for furnishing inaccurate report under section 511](https://eztax.in/income-tax-act-2025/section-459): Section-459: Penalty for failure to furnish report or for furnishing inaccurate report under section 511 - [Section-460: Penalty for failure to submit statement under section 505](https://eztax.in/income-tax-act-2025/section-460): Section-460: Penalty for failure to submit statement under section 505 - [Section-461: Penalty for failure to furnish statements, etc](https://eztax.in/income-tax-act-2025/section-461): Section-461: Penalty for failure to furnish statements, etc - [Section-462: Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d)](https://eztax.in/income-tax-act-2025/section-462): Section-462: Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d) - [Section-463: Penalty for furnishing incorrect information in reports or certificates](https://eztax.in/income-tax-act-2025/section-463): Section-463: Penalty for furnishing incorrect information in reports or certificates - [Section-464: Penalty for failure to furnish statements, etc](https://eztax.in/income-tax-act-2025/section-464): Section-464: Penalty for failure to furnish statements, etc - [Section-465: Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc](https://eztax.in/income-tax-act-2025/section-465): Section-465: Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc - [Section-466: Penalty for failure to comply with the provisions of section 254](https://eztax.in/income-tax-act-2025/section-466): Section-466: Penalty for failure to comply with the provisions of section 254 - [Section-467: Penalty for failure to comply with the provisions of section 262](https://eztax.in/income-tax-act-2025/section-467): Section-467: Penalty for failure to comply with the provisions of section 262 - [Section-468: Penalty for failure to comply with the provisions of section 397](https://eztax.in/income-tax-act-2025/section-468): Section-468: Penalty for failure to comply with the provisions of section 397 - [Section-469: Power to reduce or waive penalty, etc., in certain cases](https://eztax.in/income-tax-act-2025/section-469): Section-469: Power to reduce or waive penalty, etc., in certain cases - [Section-470: Penalty not to be imposed in certain cases](https://eztax.in/income-tax-act-2025/section-470): Section-470: Penalty not to be imposed in certain cases - [Section-471: Procedure](https://eztax.in/income-tax-act-2025/section-471): Section-471: Procedure - [Section-472: Bar of limitation for imposing penalties](https://eztax.in/income-tax-act-2025/section-472): Section-472: Bar of limitation for imposing penalties - [Section-473: Contravention of order made under section 247](https://eztax.in/income-tax-act-2025/section-473): Section-473: Contravention of order made under section 247 - [Section-474: Failure to comply with section 247(1)(ii)](https://eztax.in/income-tax-act-2025/section-474): Section-474: Failure to comply with section 247(1)(ii) - [Section-475: Removal, concealment, transfer or delivery of property to prevent tax recovery](https://eztax.in/income-tax-act-2025/section-475): Section-475: Removal, concealment, transfer or delivery of property to prevent tax recovery - [Section-476: Failure to pay tax to credit of Central Government under Chapter XIX-B](https://eztax.in/income-tax-act-2025/section-476): Section-476: Failure to pay tax to credit of Central Government under Chapter XIX-B - [Section-477: Failure to pay tax collected at source](https://eztax.in/income-tax-act-2025/section-477): Section-477: Failure to pay tax collected at source - [Section-478: Wilful attempt to evade tax, etc](https://eztax.in/income-tax-act-2025/section-478): Section-478: Wilful attempt to evade tax, etc - [Section-479: Failure to furnish returns of income](https://eztax.in/income-tax-act-2025/section-479): Section-479: Failure to furnish returns of income - [Section-480: Failure to furnish return of income in search cases](https://eztax.in/income-tax-act-2025/section-480): Section-480: Failure to furnish return of income in search cases - [Section-481: Failure to produce accounts and documents](https://eztax.in/income-tax-act-2025/section-481): Section-481: Failure to produce accounts and documents - [Section-482: False statement in verification, etc](https://eztax.in/income-tax-act-2025/section-482): Section-482: False statement in verification, etc - [Section-483: Falsification of books of account or document, etc](https://eztax.in/income-tax-act-2025/section-483): Section-483: Falsification of books of account or document, etc - [Section-484: Abetment of false return, etc](https://eztax.in/income-tax-act-2025/section-484): Section-484: Abetment of false return, etc - [Section-485: Punishment for second and subsequent offences](https://eztax.in/income-tax-act-2025/section-485): Section-485: Punishment for second and subsequent offences - [Section-486: Punishment not to be imposed in certain cases](https://eztax.in/income-tax-act-2025/section-486): Section-486: Punishment not to be imposed in certain cases - [Section-487: Offences by companies](https://eztax.in/income-tax-act-2025/section-487): Section-487: Offences by companies - [Section-488: Offences by Hindu undivided family](https://eztax.in/income-tax-act-2025/section-488): Section-488: Offences by Hindu undivided family - [Section-489: Presumption as to assets, books of account, etc., in certain cases](https://eztax.in/income-tax-act-2025/section-489): Section-489: Presumption as to assets, books of account, etc., in certain cases - [Section-490: Presumption as to culpable mental state](https://eztax.in/income-tax-act-2025/section-490): Section-490: Presumption as to culpable mental state - [Section-491: Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner](https://eztax.in/income-tax-act-2025/section-491): Section-491: Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner - [Section-492: Certain offences to be non-cognizable](https://eztax.in/income-tax-act-2025/section-492): Section-492: Certain offences to be non-cognizable - [Section-493: Proof of entries in records or documents](https://eztax.in/income-tax-act-2025/section-493): Section-493: Proof of entries in records or documents - [Section-494: Disclosure of particulars by public servants](https://eztax.in/income-tax-act-2025/section-494): Section-494: Disclosure of particulars by public servants - [Section-495: Special Courts](https://eztax.in/income-tax-act-2025/section-495): Section-495: Special Courts - [Section-496: Offences triable by Special Court](https://eztax.in/income-tax-act-2025/section-496): Section-496: Offences triable by Special Court - [Section-497: Trial of offences as summons case](https://eztax.in/income-tax-act-2025/section-497): Section-497: Trial of offences as summons case - [Section-498: Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court](https://eztax.in/income-tax-act-2025/section-498): Section-498: Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court - [Section-499: Certain transfers to be void](https://eztax.in/income-tax-act-2025/section-499): Section-499: Certain transfers to be void - [Section-500: Provisional attachment to protect revenue in certain cases](https://eztax.in/income-tax-act-2025/section-500): Section-500: Provisional attachment to protect revenue in certain cases - [Section-501: Service of notice, generally](https://eztax.in/income-tax-act-2025/section-501): Section-501: Service of notice, generally - [Section-502: Authentication of notices and other documents](https://eztax.in/income-tax-act-2025/section-502): Section-502: Authentication of notices and other documents - [Section-503: Service of notice when family is disrupted or firm, etc., is dissolved](https://eztax.in/income-tax-act-2025/section-503): Section-503: Service of notice when family is disrupted or firm, etc., is dissolved - [Section-504: Service of notice in case of discontinued business](https://eztax.in/income-tax-act-2025/section-504): Section-504: Service of notice in case of discontinued business - [Section-505: Submission of statement by a non-resident having liaison office](https://eztax.in/income-tax-act-2025/section-505): Section-505: Submission of statement by a non-resident having liaison office - [Section-506: Furnishing of information or documents by an Indian concern in certain cases](https://eztax.in/income-tax-act-2025/section-506): Section-506: Furnishing of information or documents by an Indian concern in certain cases - [Section-507: Submission of statements by producers of cinematograph films or persons engaged in specified activity](https://eztax.in/income-tax-act-2025/section-507): Section-507: Submission of statements by producers of cinematograph films or persons engaged in specified activity - [Section-508: Obligation to furnish statement of financial transaction or reportable account](https://eztax.in/income-tax-act-2025/section-508): Section-508: Obligation to furnish statement of financial transaction or reportable account - [Section-509: Obligation to furnish information on transaction of crypto-asset](https://eztax.in/income-tax-act-2025/section-509): Section-509: Obligation to furnish information on transaction of crypto-asset - [Section-510: Annual information statement](https://eztax.in/income-tax-act-2025/section-510): Section-510: Annual information statement - [Section-511: Furnishing of report in respect of international group](https://eztax.in/income-tax-act-2025/section-511): Section-511: Furnishing of report in respect of international group - [Section-512: Publication of information respecting assessees in certain cases](https://eztax.in/income-tax-act-2025/section-512): Section-512: Publication of information respecting assessees in certain cases - [Section-513: Appearance by registered valuer in certain matters](https://eztax.in/income-tax-act-2025/section-513): Section-513: Appearance by registered valuer in certain matters - [Section-514: Registration of Valuers](https://eztax.in/income-tax-act-2025/section-514): Section-514: Registration of Valuers - [Section-515: Appearance by authorised representative](https://eztax.in/income-tax-act-2025/section-515): Section-515: Appearance by authorised representative - [Section-516: Rounding off of amount of total income, or amount payable or refundable](https://eztax.in/income-tax-act-2025/section-516): Section-516: Rounding off of amount of total income, or amount payable or refundable - [Section-517: Receipt to be given](https://eztax.in/income-tax-act-2025/section-517): Section-517: Receipt to be given - [Section-518: Indemnity](https://eztax.in/income-tax-act-2025/section-518): Section-518: Indemnity - [Section-519: Power to tender immunity from prosecution](https://eztax.in/income-tax-act-2025/section-519): Section-519: Power to tender immunity from prosecution - [Section-520: Cognizance of offences](https://eztax.in/income-tax-act-2025/section-520): Section-520: Cognizance of offences - [Section-521: Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply](https://eztax.in/income-tax-act-2025/section-521): Section-521: Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply - [Section-522: Return of income, etc., not to be invalid on certain grounds](https://eztax.in/income-tax-act-2025/section-522): Section-522: Return of income, etc., not to be invalid on certain grounds - [Section-523: Notice deemed to be valid in certain circumstances](https://eztax.in/income-tax-act-2025/section-523): Section-523: Notice deemed to be valid in certain circumstances - [Section-524: Presumption as to assets, books of account, etc](https://eztax.in/income-tax-act-2025/section-524): Section-524: Presumption as to assets, books of account, etc - [Section-525: Authorisation and assessment in case of search or requisition](https://eztax.in/income-tax-act-2025/section-525): Section-525: Authorisation and assessment in case of search or requisition - [Section-526: Bar of suits in civil courts](https://eztax.in/income-tax-act-2025/section-526): Section-526: Bar of suits in civil courts - [Section-527: Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils](https://eztax.in/income-tax-act-2025/section-527): Section-527: Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils - [Section-528: Power of Central Government or Board to condone delays in obtaining approval](https://eztax.in/income-tax-act-2025/section-528): Section-528: Power of Central Government or Board to condone delays in obtaining approval - [Section-529: Power to withdraw approval](https://eztax.in/income-tax-act-2025/section-529): Section-529: Power to withdraw approval - [Section-530: Act to have effect pending legislative provision for charge of tax](https://eztax.in/income-tax-act-2025/section-530): Section-530: Act to have effect pending legislative provision for charge of tax - [Section-531: Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961](https://eztax.in/income-tax-act-2025/section-531): Section-531: Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961 - [Section-532: Power to frame Schemes](https://eztax.in/income-tax-act-2025/section-532): Section-532: Power to frame Schemes - [Section-533: Power to make rules](https://eztax.in/income-tax-act-2025/section-533): Section-533: Power to make rules - [Section-534: Laying before Parliament](https://eztax.in/income-tax-act-2025/section-534): Section-534: Laying before Parliament - [Section-535: Removal of difficulties](https://eztax.in/income-tax-act-2025/section-535): Section-535: Removal of difficulties - [Section-536: Repeal and savings](https://eztax.in/income-tax-act-2025/section-536): Section-536: Repeal and savings - [Schedule I: Conditions For Certain Activities Not To Constitute Business Connection In India](https://eztax.in/income-tax-act-2025/schedule-i): Schedule I: Conditions For Certain Activities Not To Constitute Business Connection In India - [Schedule II: Income Not To Be Included In Total Income](https://eztax.in/income-tax-act-2025/schedule-ii): Schedule II: Income Not To Be Included In Total Income - [Schedule III: Income Not To Be Included In Total Income Of Eligible Persons](https://eztax.in/income-tax-act-2025/schedule-iii): Schedule III: Income Not To Be Included In Total Income Of Eligible Persons - [Schedule IV: Income Not To Be Included In Total Income Of Eligible Non-Residents, Foreign Companies And Other Such Persons](https://eztax.in/income-tax-act-2025/schedule-iv): Schedule IV: Income Not To Be Included In Total Income Of Eligible Non-Residents, Foreign Companies And Other Such Persons - [Schedule V: Income Not To Be Included In Total Income Of Certain Eligible Persons Including Investment Funds, Business Trusts And Their Unit Holders](https://eztax.in/income-tax-act-2025/schedule-v): Schedule V: Income Not To Be Included In Total Income Of Certain Eligible Persons Including Investment Funds, Business Trusts And Their Unit Holders - [Schedule VI: Income Not To Be Included In Total Income Of Certain Eligible Persons In International Financial Services Centre Or Having Income ThereFrom](https://eztax.in/income-tax-act-2025/schedule-vi): Schedule VI: Income Not To Be Included In Total Income Of Certain Eligible Persons In International Financial Services Centre Or Having Income ThereFrom - [Schedule VII: Persons Exempt From Tax](https://eztax.in/income-tax-act-2025/schedule-vii): Schedule VII: Persons Exempt From Tax - [Schedule VIII: Income Not To Be Included In The Total Income Of Political Parties And Electoral Trusts](https://eztax.in/income-tax-act-2025/schedule-viii): Schedule VIII: Income Not To Be Included In The Total Income Of Political Parties And Electoral Trusts - [Schedule IX: Deduction For Tea Development Account, Coffee Development Account And Rubber Development Account For Computing Income Under The Head Profits And Gains Of Business Or Profession](https://eztax.in/income-tax-act-2025/schedule-ix): Schedule IX: Deduction For Tea Development Account, Coffee Development Account And Rubber Development Account For Computing Income Under The Head Profits And Gains Of Business Or Profession - [Schedule X: Deduction For Site Restoration Fund For Computing Income Under The Head Profits And Gains Of Business Or Profession](https://eztax.in/income-tax-act-2025/schedule-x): Schedule X: Deduction For Site Restoration Fund For Computing Income Under The Head Profits And Gains Of Business Or Profession - [Schedule XI: Recognised Provident Funds, Approved Superannuation Funds And Gratuity Funds, Power To Make Rules For Provident Funds, Superannuation Funds and Gratuity Funds](https://eztax.in/income-tax-act-2025/schedule-xi): Schedule XI: Recognised Provident Funds, Approved Superannuation Funds And Gratuity Funds, Power To Make Rules For Provident Funds, Superannuation Funds and Gratuity Funds - [Schedule XII: Minerals, Groups Of Associated Minerals](https://eztax.in/income-tax-act-2025/schedule-xii): Schedule XII: Minerals, Groups Of Associated Minerals - [Schedule XIII: List Of Articles Or Things](https://eztax.in/income-tax-act-2025/schedule-xiii): Schedule XIII: List Of Articles Or Things - [Schedule XIV: Insurance Business](https://eztax.in/income-tax-act-2025/schedule-xiv): Schedule XIV: Insurance Business - [Schedule XV: Deduction In Respect Of Life Insurance Premia, Contribution To Provident Fund, Subscription To Certain Equity Shares, Etc.](https://eztax.in/income-tax-act-2025/schedule-xv): Schedule XV: Deduction In Respect Of Life Insurance Premia, Contribution To Provident Fund, Subscription To Certain Equity Shares, Etc. - [Schedule XVI: Permitted Modes Of Investment Or Deposits Forms Or Modes Of Investment Or Deposits By A Registered Non Profit Organisation](https://eztax.in/income-tax-act-2025/schedule-xvi): Schedule XVI: Permitted Modes Of Investment Or Deposits Forms Or Modes Of Investment Or Deposits By A Registered Non Profit Organisation - [Chapter I: Preliminary](https://eztax.in/income-tax-act-2025/chapter-i): Chapter I: Preliminary - [Chapter II: Basis Of Charge](https://eztax.in/income-tax-act-2025/chapter-ii): Chapter II: Basis Of Charge - [Chapter III: Incomes Which Do Not Form Part Of Total Income](https://eztax.in/income-tax-act-2025/chapter-iii): Chapter III: Incomes Which Do Not Form Part Of Total Income - [Chapter IV: Computation Of Total Income](https://eztax.in/income-tax-act-2025/chapter-iv): Chapter IV: Computation Of Total Income - [Chapter V: Income Of Other Persons Included In Total Income Of Assessee](https://eztax.in/income-tax-act-2025/chapter-v): Chapter V: Income Of Other Persons Included In Total Income Of Assessee - [Chapter VI: Aggregation Of Income](https://eztax.in/income-tax-act-2025/chapter-vi): Chapter VI: Aggregation Of Income - [Chapter VII: Set Off, Or Carry Forward And Set Off Of Losses](https://eztax.in/income-tax-act-2025/chapter-vii): Chapter VII: Set Off, Or Carry Forward And Set Off Of Losses - [Chapter VIII: Deductions To Be Made In Computing Total Income](https://eztax.in/income-tax-act-2025/chapter-viii): Chapter VIII: Deductions To Be Made In Computing Total Income - [Chapter IX: Rebates And Reliefs](https://eztax.in/income-tax-act-2025/chapter-ix): Chapter IX: Rebates And Reliefs - [Chapter X: Special Provisions Relating To Avoidance Of Tax](https://eztax.in/income-tax-act-2025/chapter-x): Chapter X: Special Provisions Relating To Avoidance Of Tax - [Chapter XI: General Anti-Avoidance Rule](https://eztax.in/income-tax-act-2025/chapter-xi): Chapter XI: General Anti-Avoidance Rule - [Chapter XII: Mode Of Payment In Certain Cases, Etc.](https://eztax.in/income-tax-act-2025/chapter-xii): Chapter XII: Mode Of Payment In Certain Cases, Etc. - [Chapter XIII: Determination Of Tax In Special Cases](https://eztax.in/income-tax-act-2025/chapter-xiii): Chapter XIII: Determination Of Tax In Special Cases - [Chapter XIV: Tax Administration](https://eztax.in/income-tax-act-2025/chapter-xiv): Chapter XIV: Tax Administration - [Chapter XV: Return Of Income](https://eztax.in/income-tax-act-2025/chapter-xv): Chapter XV: Return Of Income - [Chapter XVI: Procedure For Assessment](https://eztax.in/income-tax-act-2025/chapter-xvi): Chapter XVI: Procedure For Assessment - [Chapter XVII: Special Provisions Relating To Certain Persons](https://eztax.in/income-tax-act-2025/chapter-xvii): Chapter XVII: Special Provisions Relating To Certain Persons - [Chapter XVIII: Appeals, Revisions And Alternate Dispute Resolutions](https://eztax.in/income-tax-act-2025/chapter-xviii): Chapter XVIII: Appeals, Revisions And Alternate Dispute Resolutions - [Chapter XIX: Collection And Recovery Of Tax](https://eztax.in/income-tax-act-2025/chapter-xix): Chapter XIX: Collection And Recovery Of Tax - [Chapter XX: Refunds](https://eztax.in/income-tax-act-2025/chapter-xx): Chapter XX: Refunds - [Chapter XXI: Penalties](https://eztax.in/income-tax-act-2025/chapter-xxi): Chapter XXI: Penalties - [Chapter XXII: Offences And Prosecution](https://eztax.in/income-tax-act-2025/chapter-xxii): Chapter XXII: Offences And Prosecution - [Chapter XXIII: Miscellaneous](https://eztax.in/income-tax-act-2025/chapter-xxiii): Chapter XXIII: Miscellaneous - [Income Tax Section Codes - Comparing old vs new Tax Act 2025](https://eztax.in/income-tax-act-2025/compare-old-new-section-codes): Income Tax Section Codes - Comparing old vs new Tax Act 2025 - [Google Reviews](https://g.page/eztaxindia/): Read reviews and feedback from users of EZTax® services. - [Telegram Channel](https://telegram.me/eztax_india): Join the EZTax® Telegram channel for updates and information. - [WhatsApp Channel](https://whatsapp.com/channel/0029Va4xfLl65yDHpN99jN37): Join the EZTax® WhatsApp channel for news and updates.