by Jagdeep Garhwal | May 29, 2026 | Income Tax
Introduction The head “Profits and Gains of Business or Profession” (PGBP) constitutes one of the most significant heads of income under the Income-tax Act, 1961. Sections 28 to 44DB comprehensively govern the taxation of income arising from business activities,...
by Jagdeep Garhwal | May 28, 2026 | Income Tax
Your Roof, Your Tax — Decoded. House Property Income Deductions & Computation Special Cases & Examples House property is one of the five heads of income under the Income Tax Act, 1961. Understanding how rental income — and even deemed...
by Jagdeep Garhwal | May 27, 2026 | General
Statutory Framework • Judicial Interpretations • Tax Planning Implications ABSTRACT This paper provides a rigorous examination of the taxation of salary income under the Income Tax Act, 1961. It explores the statutory definition of ‘salary’, the...
by Jagdeep Garhwal | May 26, 2026 | Income Tax
The proposed Income-tax Act, 2025 substantially reorganises and renumbers provisions of the Income-tax Act, 1961. While the core concepts remain largely similar, section numbers and chapter structures have changed significantly. Preliminary & Basic Charging...
by Jagdeep Garhwal | May 26, 2026 | Income Tax
A Professional Legislative Comparison & Analysis Executive Summary India’s income tax framework has undergone a fundamental transformation with the enactment of the Income Tax Act, 2025, which supersedes the Income Tax Act,...
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