Tax Glossary & Blog

Understand key tax terms, deadlines, and smart strategies. Your go-to resource for ITR filing in India.

Key Tax Terms Defined

Quick definitions of the most commonly used tax terms you should know.

Income Tax Return (ITR)

A formal document filed with the Income Tax Department reporting your income, deductions, and tax liability for a financial year. Filing ITR is mandatory if your income exceeds the basic exemption limit.

PAN (Permanent Account Number)

A 10-digit alphanumeric identifier issued by the Income Tax Department. PAN is mandatory for financial transactions, tax filing, and is linked to your tax records.

TDS (Tax Deducted at Source)

A mechanism where the deductor (employer, bank, etc.) deducts tax at the source of income and deposits it with the government on your behalf.

Form 16

A certificate issued by employers detailing salary paid and TDS deducted during the financial year. It is the primary document for salaried individuals to file ITR.

Section 80C

Allows deductions up to ₹1.5 lakh from taxable income through investments in PPF, ELSS, NSC, life insurance premiums, and other qualifying instruments.

Section 80D

Provides deduction on health insurance premiums paid for self, family, and parents. Maximum deduction is ₹25,000 for self/family and up to ₹50,000 for senior citizen parents.

Capital Gains

The profit earned from selling capital assets like property, stocks, or mutual funds. Classified as STCG or LTCG based on the holding period.

Old vs New Tax Regime

India offers two tax regimes. Old Regime allows deductions under various sections. New Regime offers lower rates but without most deductions. You can choose annually.

Assessment Year (AY)

The year following the financial year in which income is earned and assessed for tax. FY 2024-25 corresponds to AY 2025-26.

ITR-1 (Sahaj)

For salaried individuals with income up to ₹50 lakhs from salary, one house property, and other sources like interest.

ITR-2

For individuals and HUFs with capital gains, foreign income, multiple properties, or income from other sources without business income.

ITR-3

For individuals and HUFs having income from business or profession. Comprehensive filing for business owners and professionals.

Tax Blog

Expert insights and practical guides to help you navigate the Indian tax landscape.

Tax Planning
Jan 15, 2024 5 min read

5 Tax-Saving Tips for Salaried Employees

Maximize your tax savings under Section 80C, 80D, and other provisions with these smart strategies.

As a salaried employee, maximize your Section 80C limit of ₹1.5 lakh through PPF, ELSS, or NPS. Then explore Section 80D for health insurance, HRA exemption if you pay rent, and home loan interest deductions under Section 24.

Capital Gains
Jan 08, 2024 7 min read

Capital Gains Tax on Property Sale

A comprehensive guide to short-term and long-term capital gains tax when selling real estate.

If held for less than 2 years, it's STCG taxed at your slab rate. If held for more than 2 years, it's LTCG taxed at 20% with indexation. You can save tax by reinvesting under Section 54.

ITR Filing
Dec 28, 2023 4 min read

Which ITR Form Should You File?

A clear breakdown of ITR-1, ITR-2, ITR-3, and ITR-4 to help you pick the right form.

ITR-1 for salaried individuals, ITR-2 for capital gains or foreign income, ITR-3 for business/profession income, and ITR-4 for presumptive income under Section 44AD/44ADA.

Tax Planning
Mar 10, 2024 8 min read

Old vs New Tax Regime: Which is Better?

A detailed comparison to help you choose between the old and new tax regimes.

The New Regime offers lower rates but removes most deductions. If you have significant deductions under 80C, 80D, HRA, the Old Regime may be better.

ITR Filing
Feb 20, 2024 6 min read

Freelancer's Guide to Filing ITR

Step-by-step guide for freelancers and self-employed professionals to file ITR correctly.

Freelancers must file ITR-3 or ITR-4 (if opting for presumptive taxation under Section 44ADA). Maintain records of all income and expenses.

Compliance
Apr 05, 2024 5 min read

Consequences of Not Filing ITR

Understanding the penalties, prosecution, and other consequences of not filing your ITR.

Late filing fee up to ₹5,000 under Section 234F, prosecution under Section 276CC, inability to carry forward losses, and difficulty getting loans or visas.

Remember These Dates

July 31, 2025

ITR Filing Deadline (Non-Audit Cases) — Individuals and businesses not requiring audit must file by this date.

October 31, 2025

ITR Filing Deadline (Audit Cases) — Businesses requiring tax audit under Section 44AB must file by this date.

Advance Tax Due Dates

15% by Jun 15, 45% by Sep 15, 75% by Dec 15, 100% by Mar 15. Applicable if tax liability exceeds ₹10,000.

KYC Compliance

Ensure your PAN-Aadhaar linking is done. Update bank details and KYC with your CA for smooth filing.

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