A.

Tax Rates for Current Assessment Years [Assessment Years 2022-23 and 2023-24]

B.

Specified Tax Rates under Income Tax Act

C.

TDS Rates [for Financial Year 2022-23]

D.

Rates for Tax Collection at Source [For Financial Year 2022-23]

E.

Rates for Minimum Alternate Tax [For Financial Year 2022-23]

F.

Tax Rates for Last Ten Assessment Years

G.

Rates for Dividend Distribution Tax under Section 115-O [From 1-4-2013 and upto 31-3-2020]

H.

Rates of Wealth Tax [Upto Assessment Year 1992-93]

I.

Market Rates of Gold and Silver from 31-3-2008 as on 31-3-2022 and 1-4-1981

J.

TDS Chart [Financial Year 2022-23]

K.

Fee Structure for Appeals

L.

Tax Saving Schemes

M.

Accrued Interest on NSC (VIII Issue)

N.

Tax Calendar for Recurring Work

O.

Audit Reports under Income Tax Act, 1961

P.

Period of Limitation under Income Tax

Q.

Withholding Tax Rates under DTAA

R.

List of Bonus Issue of Shares during 1-4-2021 to 31-3-2022

1.

Definition of Assessee, Assessment Year, Books of Accounts, Income, Interest, liable to tax, Manufacture, Maximum Marginal Rate, Person, Tax And Previous Year [Sections 2(7), 2(9), 2(12A), 2(24), 2(28A), 2(29A), 2(29BA), 2(29C), 2(31), 2(43) and 3]

2.

Chargeability of Income, Scope of Total Income and Income deemed to be received [Sections 2(45), 4, 5 and 7]

3.

Residential Status [Section 6]

4.

Income Deemed to Accrue or Arise in India [Section 9]

5.

Income on Receipt of Capital Asset or Stock-in-Trade by Specified Person from Specified Entity [Section 9B Inserted by Finance Act, 2021 from Assessment Year 2021-22]

6.

New Taxation Regime for Individual/HUF [Section 115BAC]

7.

Generally Exempt Incomes [Section 10]

8.

Taxation of ULIPs [Sections 2(14), 10(10D), 45(1B), 111A & 112A]

9.

Agricultural Income [Section 2(1A)]

10.

Exemption to Units Located in Special Economic Zone [Section 10AA]

11.

Salary-Meaning and Chargeability [Sections 5A, 15 and 17]

12.

Special Receipts Taxable as Salary

13.

Taxability Issues Regarding Various Funds

14.

Tax on Interest from Provident Funds [Section 10(11) and 10(12)]

15.

Tax Treatment of Allowances

16.

Perquisites : General [Sections 10(10CC) and 17]

17.

Valuation of Perquisites [Section 17]

18.

Perquisite and Stock Options [Section 17]

19.

Deductions from Salary Income [Section 16]

20.

Profits in Lieu of Salary [Section 17(3)]

21.

Individuals Opting for Special Taxation Regime under Section 115BAC and Salary Income

22.

Relief under Section 89 [Section 89]

23.

Tax Planning and Salary Income

24.

General Illustrations Applicable for Assessment Year 2022-23

25.

Chargeability [Sections 22 and 27]

26.

Annual Value of a Let Out Property [Section 23]

27.

Deductions from Annual Value [Section 24]

28.

Other Issues [Sections 25, 25A and 26]

29.

Planning in respect of Property Income

30.

Illustrations of Income from House Property

31.

Business and Business Income [Section 2(13), 2(36) and Section 28]

32.

Rent, Rates, Taxes, Repairs and Insurance for Premises [Section 30]

33.

Repairs and Insurance of Machinery, Plant and Furniture [Section 31]

34.

Depreciation Allowance and Investment Allowance [Sections 2(11), 32, 32AC, 32AD, 43A and 43C]

35.

Business Deductions in respect of Specified Businesses/Activities [Sections 33AB to 35E]

36.

Specific Business Deductions [Section 36 and 94B]

37.

Disallowance of Expenditure Against Exempt Income [Section 14A]

38.

Business Expenditure [Section 37(1) and 37(2B)]

39.

CBDT's Clarifications as to Allowability of Particular Business Expenses [Section 37(1)]

40.

Expenses under Sections 30, 31 and 32, Where Assets Used Partly for Business and Partly for Personal Purposes [Section 38]

41.

Special Deductions for Agents of Insurance, Mutual Funds, etc.

42.

Amounts not Deductible [Sections 40(a) and 40(b)]

43.

Expenditures not Deductible [Sections 40A and 43B]

44.

Special Provisions [Sections 41, 43(5), 43AA, 43CA, 43CB, 43D, 44D, 44DA and 44DB]

45.

Accounts and Audit [Sections 44AA and 44AB]

46.

Presumptive Incomes [Sections 44AD to 44BBB]

47.

Chargeability and Capital Asset [Sections 2(14) and 45(1)]

48.

Transfer, Transactions not Regarded as Transfer and Withdrawal of Exemption from Transfer [Sections 2(47), 47 and 47A]

49.

Types of Capital Assets, Gain and Determination of Period of Holding [Sections 2(29A), 2(29B), 2(42A) and 2(42B)]

50.

Computation of Capital Gains [Sections 48, 49, 50A, 50D, 51 and 55]

51.

Special Provisions for Computation of Capital Gains Arising from Shares, Units and Zero Coupon Bonds, etc. [Sections 2(48), 10(33), 10(36), 10(38), 48, 111A, 112 and 112A]

52.

Exemption from Capital Gain on Compulsory Acquisition of Agricultural Land [Section 10(37)]

53.

Exemption to Capital Gains Arising from Transfer of Specified Capital Asset in Certain Cases [Section 10(37A)] [From Assessment Year 2015-16]

54.

Taxation of Capital Gain in Certain Specific Instances [Sections 2(19AA), 45, 46, 46A, 49(2C), 49(2D), 50, 50B, 50C, 50CA and 51]

55.

Deep Discount Bonds and Strips [Section 45]

56.

Employees Stock Options-Tax Implications [Sections 47(iii), 49(2AA) and 49(2AB)]

57.

Conversion of Private Company/Unlisted Public Company into LLP and Tax Consequences [Section 47(xiiib), 47A(4), 49(1)(iii)(e) and 49(2AAA)]

58.

Deductions from Capital Gains [Sections 54 to 54H]

59.

Reference to Valuation Officer [Section 55A and 2(22B)]

60.

Rates of Capital Gains Tax [Assessment Years 2022-23 and 2023-24]

61.

Income from Other Sources [Sections 56 to 58]

62.

Start-up Taxation [Section 56(2)(viib)]

63.

Clubbing of Income [Sections 60 to 64]

64.

Income from Undisclosed Sources [Sections 68 to 69D]

65.

Set Off and Carry Forward of Losses [Sections 70 to 80, Section 157 and Section 157A]

66.

General Provisions as to Deduction from Total Income [Sections 80A to 80B]

67.

Extension of Time Limit for Investment/Payment [Section 80C to 80GGC]

68.

Deduction from Total Income Concerning Payments-I Deduction in respect of Life Insurance Premia, Deferred Annuity, Contribution to PF, PPF, Subscription to Certain Equity Shares or Debentures, etc. [Section 80C]

69.

Deduction from Total Income Concerning Payments-II [Sections 80CCA, 80CCB, 80CCC, 80CCD, 80CCE, 80CCF, 80CCG, 80D, 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80GGB and 80GGC]

70.

Deduction in Respect of Certain Incomes [Sections 80JJA, 80JJAA, 80LA, 80M, 80QQB, 80RRB, 80TTA, 80TTB and 80U]

71.

Deductions in Respect of Income from New Industries, New Hotels and New Convention Centres [Sections 80-IA, 80-IAB, 80-IAC, 80-IB, 80-IBA, 80-IC, 80-ID and 80-IE]

72.

Individuals

73.

Hindu Undivided Family [Section 171]

74.

Assessment of Partnership Firms and Limited Liability Partnership [Sections 2(23), 10(2A), 28(v), 40(b), 115JC to 115JF, 167C, 184, 185, 188 and 189]

75.

Taxation of Association of Persons [Sections 40(ba), 67A, 86, 167B and 174A]

76.

Alternate Minimum Tax (AMT) on Certain Assessees Other than Company [Sections 115JC to 115JF]

77.

Taxation of Companies, MAT and Dividend Distribution Tax [Sections 2(17), 2(18), 2(19AA), 2(22A), 2(23A), 2(26), 2(32), 2(35), 2(36A), 2(41A), 115BBD, 115JAA, 115JB, 115JG, 115JH, 115-O to 115Q and 115QA to 115QC]

78.

Taxation of Mutual Funds, New Pension System Trust and Securitisation Trust [Sections 10(23D), 10(23DA), 10(33), 10(35), 10(35A), 10(44), 115R to 115T, 115TA to 115TC and 197A(1E)]

79.

Taxation of Charitable Trusts and Exempt Institutions [Sections 2(15), 2(22AAA), 10(23C), 11 to 13, 13B, 115BBC, 115TD to 115TE and 164]

80.

Private Trusts, Oral Trusts & Wakfs [Sections 161(1), 161(1A), 164(1), 164(A), 165, 166, 167]

81.

Taxation of Co-operative Societies and Producer Companies [Sections 2(19), 2(24)(viia), 80P, 80PA and 115BAD]

82.

Special Rate of Tax on Income from Patent and Carbon Credits [Sections 115BBF and 115BBG]

83.

Tax on Income from Virtual Digital Assets and Tax on Specified Income of Trusts [Section 115BBH and 115BBI]

84.

Taxation of Political Parties [Sections 13A and 139(4B)]

85.

Taxation of Non-Residents

86.

Foreign Tax Credit [Section 90, 91 and Rule 128]

87.

Tonnage Tax on Shipping Companies [Sections 115V to 115VZC]

88.

Partnership Firm Assessed as Such and Partners

89.

Personal Taxation

90.

Company Taxation

91.

All Assessees : Capital Gains

92.

Tax Deduction from Salaries [Section 192]

93.

Tax Deduction from Payment of Accumulated Balance of Employees` Provident Fund Due to an Employee [Section 192A]

94.

TDS from Interest on Securities [Section 193]

95.

TDS from Dividends in Case of Residents [Section 194, 196 and Section 2(35)]

96.

TDS on Interest (including Recurring Deposit) Other than Interest on Securities [Section 194A and Section 2(28A)]

97.

TDS from Winnings from Lotteries or Crossword Puzzles [Section 194B]

98.

TDS on Winnings from Horse Races [Section 194BB]

99.

TDS on Payment to Contractors/Sub-Contractors [Section 194C]

100.

TDS on Insurance Commission [Section 194D]

101.

TDS on Payments under Life Insurance Policy [Section 194DA]

102.

TDS on Payments to Non-Resident Sportsmen or Sports Associations or Entertainer [Section 194E]

103.

TDS on Payments in Respect of National Savings Scheme, etc. [Section 194EE]

104.

TDS from Payments on Account of Repurchase of Units by UTI/Mutual Fund [Section 194F]

105.

TDS from Commission on Sale of Lottery Tickets [Section 194G]

106.

TDS on Commission or Brokerage [Section 194H]

107.

TDS on Rent Payments [Section 194-I]

108.

TDS on Payment on Transfer of Certain Immovable Property Other than Agricultural Land [Section 194-IA]

109.

TDS on Rent Payment by Individual/HUF in Certain Cases [Section 194-IB]

110.

TDS on Payment under Specified Agreement [Section 194-IC]

111.

TDS on Payment of Fees for Professional or Technical Services [Section 194-J]

112.

TDS in Respect of Income in Respect of Units [Section 194K, from 1-4-2020]

113.

TDS from Payment of Compensation on Compulsory Acquisition of Immovable Property [Section 194LA]

114.

TDS on Income by Way of Interest from Infrastructure Debt Fund [Section 194LB] [From 1-6-2011]

115.

TDS on Certain Income from Units of a Business Trust [Section 194LBA]

116.

TDS on Income in Respect of Units of Investment Fund [Section 194LBB]

117.

TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC]

118.

TDS on Income by Way of Interest from Indian Company or Business Trust [Section 194LC]

119.

TDS on Income by Way of Interest on Certain Bonds and Government Securities [Section 194LD]

120.

Tax Deduction at Source on Payment Towards Contract, Commission or Brokerage or Fees for Professional Services Where Paid to a Resident by Certain Individual/HUF [Section 194M]

121.

TDS on Cash Withdrawals [Section 194N]

122.

TDS on Payment of Certain Sums by e-Commerce Operator to e-Commerce Participant [Section 194-O, from 1-10-2020]

123.

Tax Deduction in Case of Specified Senior Citizens by Banking Companies [Section 194P]

124.

Tax Deduction by Buyer of Goods in Certain Cases [Section 194Q]

125.

TDS on Payment on Transfer of Virtual Digital Assets [Section 194S from 1-7-2022]

126.

TDS on Benefit or Perquisite [Section 194R from 1-7-2022]

127.

TDS from Payments to Non-Residents [Section 195]

128.

Interest or Dividend Payable to Government or RBI or Certain Corporations [Section 196]

129.

TDS on Income from Units in Case of Non-Residents [Section 196A]

130.

TDS from Payment to Offshore Fund [Section 196B]

131.

TDS on Income from FCCB, GDRS [Section 196C]

132.

TDS on Income of Foreign Institutional Investor from Securities [Section 196D]

133.

Residuary Provisions Related to TDS and Procedural Aspects

134.

Furnishing of Quarterly Return in Respect of Payment of Interest to Residents Without Deduction of Tax [Section 206A]

135.

Collection of Tax at Source [Sections 206C, 206CA, 206CB, 206CC and 271CA]

136.

Higher Rate of Tax Deduction/Collection in Case of Non-filers of Return [Sections 206AB and 206CCA]

137.

Fee for Defaults in Furnishing TDS/TCS Statements [Section 234E]

138.

Advance Tax Liability [Sections 207 to 210]

139.

Advance Tax Instalments [Sections 211, 218 and 219]

140.

Interest Related Provision at a Glance [Sections 115P, 115-S, 115WK, 201(1A), 206C(7), 220(2), 234A to 234D and 244A]

141.

Interest under Section 220 [Section 220]

142.

Interest for Defaults in Furnishing Return of Income [Section 234A]

143.

Interest for Default in Payment of Advance Tax [Section 234B]

144.

Interest for Deferment of Advance Tax [Section 234C]

145.

Interest on Refund Granted under Section 143(1) [Section 234D]

146.

Common Issues

147.

Fee Payable under Income Tax Act [Sections 234E to 234H]

148.

Interest on Refunds [Section 244A]

149.

Tax Clearance Certificate [Section 230]

150.

Penalties Imposable [Section 140A(3), 221, 271(1)(b), Sections 271A to 272BB]

151.

Penalty for under Reporting or Mis-Reporting of Income [Sections 270A and 270AA] [From Assessment Year 2017-18]

152.

Penalty in Search Cases [Section 271AAB and Section 271AAC]

153.

Penalty for False Entry, etc. in Books of Accounts [Section 271AAD]

154.

Common Issues [Sections 273AA, 273B, 274 and 275]

155.

Offences and Prosecution [Sections 275A to 280D]

156.

Return of Income [Sections 139, 139C, 139D, 140 and 234F]

157.

Permanent Account Number [PAN] [Section 139A]

158.

Self-Assessment and Tax on Updated Return [Sections 140A and 140B]

159.

Summary Assessment [Section 143(1)]

160.

Reassessment [Sections 147 to 151]

161.

Method of Accounting and Income Computation and Disclosure Standards [Section 145, 145A and 145B]

162.

Rectification of Mistakes [Section 154]

163.

Rectification in Certain Specific Cases [Section 155]

164.

Statement of Financial Transaction or Reportable Account [Sections 271FA, 271FAA and 285BA]

165.

Statement by Non-residents [Sections 285 and 285A]

166.

Annual Statement [Section 285BB from 1-6-2020 as per Finance Act, 2020]

167.

Cash Transactions [Sections 269SS to 269T and Section 271D to 271E]

168.

Securities Transaction Tax and Income Tax Treatment of Gains from Sale of Equity Shares, etc., At a Glance

169.

Equalisation Levy