Tax Intelligence

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Case laws, compliance updates, and practical guides for Indian tax professionals.

20 May 20256 min read

Section 194T — TDS on Partner Salary, Commission and Interest

Budget 2024 introduced Section 194T, making TDS mandatory on payments to partners. Most partnership firms still haven't updated their compliance. Here's everything you need to know.

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GST

15 May8 min read

GST ITC Reversal — Rule 42 and 43 Explained with Worked Examples

Rule 42 and Rule 43 reversals trip up even experienced practitioners. A wrong computation can mean lakhs in demand. Here…

ITA 2025

10 May7 min read

ITA 2025 — Capital Gains Completely Overhauled

The new Income Tax Act 2025 rewrites capital gains from scratch. New holding period definitions, revised LTCG rates, and…

TDS

5 May5 min read

Sections 206AB and 206CCA — Higher TDS for Non-Filers

If your payee hasn't filed ITR for two years, you must deduct TDS at double the normal rate. The responsibility is entir…

GST

28 Apr5 min read

GST E-Invoicing in 2025 — Who Must Comply and How

The e-invoicing threshold is now ₹5 crore aggregate turnover. If you're still manually uploading invoices to the IRP, yo…

Case Law

20 Apr6 min read

Supreme Court Settles Software TDS — Royalty or Not?

The Supreme Court's landmark ruling in Engineering Analysis clarifies when software payments attract TDS under Section 1…

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