Income Tax - TaxPremia

Business Loss Set-Off & Carry Forward Under Income Tax Act 2025 – Complete Guide

September 25, 2026August 22, 2026 by Taxpremia

Business loss carry forward ITA 2025: 8-year rule, speculative vs F&O, VDA loss trap, belated ITR risk, transition rules from old Act.

September 25, 2026August 16, 2026 by Taxpremia

Advance tax 2026-27: Installment schedule, Section 234B/234C interest, Delhi examples, presumptive scheme rules aur payment process.

September 25, 2026August 8, 2026 by Taxpremia

OECD vs UN Model Tax Treaty 2026: PE definition, FTS clause, royalties, dividends, India DTAA approach & MLI impact guide.

September 25, 2026July 29, 2026 by Taxpremia

Section 154 rectification 2026: Mistake apparent from record, 4-year limit, portal process, TDS mismatch aur rejection remedy guide.

September 25, 2026July 26, 2026 by Taxpremia

Foreign Tax Credit 2026: Rule 128, Form 67 deadline, FTC calculation, DTAA vs Section 91 aur double taxation relief guide.

September 25, 2026July 22, 2026 by Taxpremia

Section 44AA 2026: Specified professions, business turnover limits, prescribed books, 6-year preservation rule aur penalty guide.

September 25, 2026July 19, 2026 by Taxpremia

Section 89(1) FY 2025-26: Form 10E mandatory filing, year-wise arrear calculation, regime selection, employer TDS and refund guide.

September 25, 2026July 17, 2026 by Taxpremia

Advance tax due dates FY 2026-27: Section 234B/234C interest calculation, tolerance bands, capital gains special rule and payment guide.

September 25, 2026July 14, 2026 by Taxpremia

Income tax reassessment 2026: Section 148A procedure, Finance Act 2024 new time limits, ITA 2025 sections, ₹50 lakh threshold guide.

September 25, 2026July 8, 2026 by Taxpremia

Section 205 TDS protection 2026: Sophia Rick ITAT ruling, CBDT Instruction 275, Form 26AS mismatch, rectification and appeal guide.