Business Loss Set-Off & Carry Forward Under Income Tax Act 2025 – Complete Guide
Business loss carry forward ITA 2025: 8-year rule, speculative vs F&O, VDA loss trap, belated ITR risk, transition rules from old Act.
INDIA TAX
Advance Tax Under Income Tax Act 2025 – New Rules for Tax Year 2026-27
Advance tax 2026-27: Installment schedule, Section 234B/234C interest, Delhi examples, presumptive scheme rules aur payment process.
OECD Model vs UN Model Tax Treaty – Key Differences Explained 2026
OECD vs UN Model Tax Treaty 2026: PE definition, FTS clause, royalties, dividends, India DTAA approach & MLI impact guide.
Tax Residency Certificate (TRC): Purpose & How to Obtain It
TRC 2026: Purpose, Rule 21AB fields, Form 10F online filing, Indian TRC via Form 10FA/10FB aur DTAA benefit claim complete guide.
Input Service Distributor (ISD) – Complete Practical Guide 2026
GST Input Service Distributor 2026: ISD registration, GSTR-6, turnover formula, mandatory April 2025 change aur cross-charge guide.
Rectification Under Section 154 – Complete Guide 2026
Section 154 rectification 2026: Mistake apparent from record, 4-year limit, portal process, TDS mismatch aur rejection remedy guide.
Foreign Tax Credit (FTC) Explained for Indian Residents – Complete Guide 2026
Foreign Tax Credit 2026: Rule 128, Form 67 deadline, FTC calculation, DTAA vs Section 91 aur double taxation relief guide.
GST LUT vs Bond – Differences & Applicability Explained 2026
GST LUT vs Bond 2026: Zero-rated exports, RFD-11 process, eligibility, conditions, ITC refund aur SEZ supply complete guide.
Books of Accounts Under Section 44AA – Who Must Maintain Them? Complete Guide 2026
Section 44AA 2026: Specified professions, business turnover limits, prescribed books, 6-year preservation rule aur penalty guide.
Section 89(1) Relief on Salary Arrears – Complete Practical Guide (FY 2025-26)
Section 89(1) FY 2025-26: Form 10E mandatory filing, year-wise arrear calculation, regime selection, employer TDS and refund guide.