Tax & Financial Guides
Deep-dive statutory tax guides written for Indian taxpayers under the Income Tax Act, 2025.
Review Common Old-Regime Deductions
Select items to build a review list. This checklist does not calculate a tax saving; enter your actual eligible amounts in the income-tax calculator.
Section 123 / Legacy Section 80C Deductions (Tax Year 2026-27)
Guide to the optional-old-regime ₹1.5 lakh investment deduction now located in Section 123 read with Schedule XV of the Income-tax Act, 2025.
HRA Metro City List: Is Bangalore a Metro City?
Check the HRA metro-city list, whether Bangalore or Bengaluru qualifies, and the least-of-three exemption formula for Tax Year 2026-27.
Capital Gains Tax Guide for Salaried Taxpayers (Equity LTCG & STCG)
Understand listed-equity STCG under Section 196, LTCG under Section 198, the ₹1.25 lakh aggregate threshold, and the Section 156 rebate limitation.
Old vs New Tax Regime Decision Guide (Tax Year 2026-27)
Compare Tax Year 2026-27 default and optional individual regimes using current Section 202 slabs, Section 156 rebates, and only deductions for which you are eligible.
ITR Filing Deadlines, Forms, and Step-by-Step Guide (Tax Year 2026-27)
Planning guide for the first return cycle under the Income-tax Act, 2025. Tax Year 2026-27 forms and portal steps must be confirmed when officially notified.
Standard Deduction Explained: ₹75,000 for Salaried & Pensioners
How the salary standard deduction in Section 19(1), Table serial 2 works for Tax Year 2026-27 and why it is not the same as payroll deductions or family-pension relief.
Surcharge Slabs and Marginal Relief Explained (Tax Year 2026-27)
How surcharge bands, the 15% cap on specified income, and statutory marginal relief are applied before 4% cess in Tax Year 2026-27.
Gratuity Rules: Eligibility, Calculation & Tax Exemption
Understand gratuity eligibility and calculation after the labour-code commencement on 21 November 2025, including fixed-term, death and disablement exceptions.
Home Loan Tax Benefits: Interest, Principal & Regime Rules
Understand home-loan interest, principal, ownership and regime rules for Tax Year 2026-27, then use the linked calculator for an editable estimate.
Leave Encashment Taxation: Section 19 Rules & Calculation
Current Section 19 treatment of leave encashment during service and on retirement or other qualifying exit, including the notified ₹25 lakh lifetime ceiling.
Understanding Salary TDS: Current Section 392
How employers estimate and deduct salary tax under Section 392 for Tax Year 2026-27, including employee evidence and excess-credit reconciliation.
Freelance Presumptive Tax: Current Section 58
The Tax Year 2026-27 presumptive scheme consolidates legacy Sections 44AD/44ADA/44AE into Section 58; eligibility depends on the table row and facts.
Sovereign Gold Bond Tax: Final Maturity vs Earlier Exit
Distinguish the current individual exemption for an original-issue SGB held to final maturity from premature redemption or market transfers, interest income and asset-specific holding periods.
Term Insurance Tax Benefits & Taxability: Premiums, Payouts and ROP
Check which tax section covers term insurance, when premiums qualify under the optional old regime, and whether payouts or return-of-premium proceeds are taxable.
NPS Tier 1 vs Tier 2: Tax Benefits, Returns & Withdrawal Rules
Current NPS Tier 1/Tier 2, Section 124 deductions and exit rules through the PFRDA amendment published 20 July 2026.
NRI Taxation Rules in India: Residential Status, Income Taxability & DTAA
Section 6 residence screening for Tax Year 2026-27, including visitor, employment-departure, deemed-resident and RNOR rules plus source and treaty caveats.