Articles in “Indian Tax Law” category
8 articles.
- Section 44AB of the Income Tax Act
Encyclopedic reference on Section 44AB of the Income Tax Act, 1961, the principal tax-audit provision under Indian direct tax law. Covers the audit thresholds …
- Section 112A of the Income Tax Act
Encyclopedic reference on Section 112A of the Income Tax Act, 1961: the long-term capital gains tax provision for listed equity and equity-oriented mutual …
- Section 111A of the Income Tax Act
Encyclopedic reference on Section 111A of the Income Tax Act, 1961: the short-term capital gains tax provision for listed equity and equity-oriented mutual …
- Income tax in India
Encyclopedic reference on income tax in India: the Income Tax Act, 1961, the five heads of income, slab structure under the default and old regimes, tax …
- Grandfathering rule for LTCG on listed equity
Encyclopedic reference on the LTCG grandfathering rule under Section 55(2)(ac) of the Income Tax Act, 1961: the 31 January 2018 fair-market-value substitution, …
- Futures and options taxation in India
Encyclopedic reference on the taxation of futures and options (F&O) in India: classification as non-speculative business income under Section 43(5)(d), turnover …
- Commodity Transaction Tax (CTT)
Encyclopedic reference on the Commodity Transaction Tax (CTT) levied on non-agricultural commodity derivative transactions on recognised commodity derivative …
- Capital gains tax in India
Encyclopedic reference on the capital gains tax regime in India: statutory framework, holding periods, computation, asset-class taxation, the post-23-July-2024 …