Partner Remuneration Under Section 40(b) + 194T TDS (2025)
Finance Act 2024 doubled the Section 40(b) limit to Rs. 6 lakh. Calculate partner remuneration slabs and meet new 10% TDS under Section 194T from April 2025.
ITR-B Form Explained AY 2026-27: Block Assessment FAQs
ITR-B is the block assessment return under Section 158BC for searches from September 2024. 60% flat tax on undisclosed income, 60-day filing window.
ITR-A Form Explained AY 2026-27: Successor Company FAQs
ITR-A is the modified return for successor companies after NCLT mergers and demergers. Section 170A, Rule 12AD, 6-month deadline, AY 2026-27.
ITR-U Form Explained AY 2026-27: Your Questions Answered
ITR-U form AY 2026-27: 91.76 lakh returns filed, Rs 9,118 crore collected. 4-year window, 25-70% tax slabs. Who can file and who cannot under Section 139(8A).
ITR-7 Form AY 2026-27: Trusts, NGOs and Exempt Entities
ITR-7 AY 2026-27 explained for trusts, NGOs and exempt institutions. Form 112 replaces 10B/10BB, 85% rule, Section 12AB registration, and filing deadlines.
ITR-6 Form Explained AY 2026-27: Company Tax Filing FAQs
ITR-6 form AY 2026-27 explained in 18 FAQs. Over 28 lakh companies are registered in India. MAT, Section 115BAA, transfer pricing, and deadlines covered.
ITR 5 Form Explained: AY 2026-27 Filing Guide (FAQ)
ITR-5 AY 2026-27: LLP registrations grew 37% YoY. CBDT notified form via G.S.R. 229(E). AMT, Section 40(b) limits, F&O disclosures, and deadlines explained.
ITR 4 Form AY 2026-27: Complete Sugam Filing Guide
ITR 4 Form AY 2026-27 (Sugam): 1.88 crore filers. Covers Section 44AD, 44ADA, 44AE presumptive tax, new bank balance disclosures and the 5-year lock-in rule.
ITR 3 Form AY 2026-27 Explained: Complete FAQ Guide
ITR-3 form AY 2026-27 explained in 18 FAQs. Over 91.10 lakh filers used ITR-3 in AY 2024-25. Business income, F&O, tax audit, and key deadlines covered.
ITR 2 Form Explained: Frequently Asked Questions (AY 2026-27)
ITR-2 form AY 2026-27 explained in 14 FAQs. Over 1.09 crore filers used ITR-2 last year. Capital gains, HUF rules, 87A trap, and deadlines all covered.
