Set-Off and Carry-Forward of Losses: Rules for FY 2025-26 & 2026-27
How to set off and carry forward capital, house-property, business and F&O losses in India — set-off order, time limits, and the filing deadline that protects them.
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Standard Deduction FY 2025-26 & FY 2026-27: ₹75,000 (New Regime) vs ₹50,000 (Old)
Standard deduction for FY 2025-26 is ₹75,000 under the new regime and ₹50,000 under the old. Who can claim it, pensioners, family pension and worked examples.
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Section 87A Rebate FY 2026-27 & 2025-26: How ₹12 Lakh Income Becomes Tax-Free
Section 87A rebate FY 2025-26: income up to ₹12 lakh (₹12.75 lakh salaried) is tax-free under the new regime. Slabs, marginal relief and the capital-gains catch explained.
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Tax-Saving Beyond Section 80C in India (2026): Deductions You Might Miss
Most Indians know about Section 80C — the ₹1.5 lakh deduction for investments like PPF, ELSS, and EPF. But many stop there, leaving other legitimate tax-saving avenues unused. Under the old tax regime, there are several deductions beyond 80C that can further reduce your taxable income — for health insurance, home-loan interest, NPS, donations, education…
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EPF Interest Above Rs 2.5 Lakh Taxable: The Budget 2021 Rule High Earners Still Miss
EPF interest on contributions above Rs 2.5L per FY is taxable (Budget 2021 rule). EPFO splits into Account-1 tax-free and Account-2 taxable. Strategy + worked examples.
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Mutual Fund STP and SWP Tax Treatment India FY 2026-27: Detailed Rules + Examples
Mutual fund STP and SWP tax treatment: each installment is a redemption event. Strategic SWP from equity funds for tax-free income up to Rs 1.25L LTCG exemption.
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Property LTCG Indexation Rollback (Budget 2024): 12.5% vs 20% Choice Explained
Property LTCG indexation rollback: choose between 12.5% no-indexation or 20% with-indexation (whichever lower). For pre-23-July-2024 purchases. NRIs excluded.
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STT on F&O After Budget 2026: Real Cost Impact for Indian Traders
STT on F&O hiked 60% from 1 Oct 2024: options 0.0625% to 0.1%, futures 0.0125% to 0.02%. Real cost impact for active traders, deductibility, offset strategies.
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Income-tax Act 2025: What Changed, Which Year It Applies To, and the Full Section Map
Income Tax Act 2025 replaces 1961 Act effective FY 2026-27. Tax Year concept, plain language, 536 sections vs 819. What stays + what changed.
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Salary Perquisites Tax Treatment India FY 2026-27: Rent-Free Accommodation, Company Car, ESOPs
Salary perquisites tax India: rent-free accommodation, company car, club, ESOPs, mobile, free meals, gifts. Valuation under Rule 3, tax-free items, Form 12BA.
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Income Tax Refund Tracking India FY 2026-27: TDS Refund Process, Delays, Section 154 Rectification
Income tax refund tracking India: process, timeline 3-8 weeks, bank pre-validation, common delays, Section 244A interest, Section 154 rectification, e-Nivaran escalation.
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Presumptive Taxation Section 44AD, 44ADA, 44AE India FY 2026-27: Freelancers, Small Business, Transporters
Presumptive taxation 44AD (small business), 44ADA (professionals 50 percent), 44AE (transport). Turnover limits, lock-in, no books, no audit, ITR-4 Sugam.