Knowledge Pool

Direct Taxes (Income Tax)

Tiered bar graphic titled Income tax rates for every type of person, tax year 2026-27, for Arpan Bohra & Co., Chartered Accountants

Income Tax Rates FY 2026-27: Companies, Firms, LLPs, Co-ops

Income tax rates for tax year 2026-27 for individuals, companies, firms, LLPs, co-operatives and foreign companies, with surcharge, cess and a worked example.

20 October 2026 · 7 min read

Staircase graphic titled Income tax slabs 2026-27: new vs old regime, for Arpan Bohra & Co., Chartered Accountants

Direct Taxes (Income Tax)

Income Tax Slabs FY 2026-27: New vs Old Regime, Rebate, Example

Income tax slabs for FY 2026-27 (tax year 2026-27) under the Income-tax Act 2025: new vs old regime, section 156 rebate, standard deduction and...

20 October 2026 · 7 min read

TDS rates under Section 393 of the Income-tax Act 2025 with the 1961 Act section alongside

Direct Taxes (Income Tax)

TDS Rates under the Income-tax Act 2025: Section 393 Chart with 1961 Act Sections

TDS rates under the Income-tax Act 2025: one chart of Section 393 entries with thresholds, rates and the matching Income-tax Act 1961 sections.

13 October 2026 · 2 min read

Additional depreciation under Section 33 of the Income-tax Act 2025: 20 percent extra on new machinery

Direct Taxes (Income Tax)

Additional Depreciation on New Machinery: Claim 20% Extra and Avoid the 22%-Regime Trap

Additional depreciation: 20% extra on new machinery under Section 33 of the Income-tax Act 2025. Who qualifies, the 180-day rule and the 22% regime...

13 October 2026 · 3 min read

Chit fund accounting: dividend received, commission paid and balance lying with the foreman

Direct Taxes (Income Tax)

Chit Fund Accounting Made Simple: Dividend, Commission and the Balance Lying With the Foreman

Chit fund accounting explained: dividend received, commission paid, balance lying with the foreman, with journal entries, GST and income-tax implications in Rs. examples.

13 October 2026 · 11 min read

Tax on shares in India: 20% short-term, 12.5% long-term above Rs 1.25 lakh, with harvesting examples

Direct Taxes (Income Tax)

Tax on Shares in India: Rates, the ₹1.25 Lakh Threshold and Tax Harvesting, Explained With Examples

Tax on shares in India: 20% STCG, 12.5% LTCG above ₹1.25 lakh, set-off rules and tax harvesting explained with worked examples and simple charts.

13 October 2026 · 10 min read

Direct Taxes (Income Tax)

ESOPs in India: Rules, Tax at Exercise and Start-up Deferral

ESOPs in India: Companies Act section 62(1)(b), Rule 12, vesting, who is eligible, tax on exercise and sale, start-up deferral, FEMA and a worked...

7 October 2026 · 5 min read

Route graphic on setting up a Global Capability Centre for Arpan Bohra & Co., Chartered Accountants

Direct Taxes (Income Tax)

Global Capability Centres in Hyderabad: Tax, GST and Transfer Pricing Basics

Setting up a Global Capability Centre in India: entity choice, GST export of services, transfer pricing, permanent establishment, FEMA and compliance checklist for Hyderabad...

29 September 2026 · 6 min read

Ledger graphic on TDS default costs for Arpan Bohra & Co., Chartered Accountants

Direct Taxes (Income Tax)

TDS Default: The Interest, Late Fee and Disallowance You Can’t Ignore

TDS default consequences: interest under section 201(1A), late fee 234E, penalty 271H and 271C, 30% disallowance under 40(a)(ia) and prosecution, with a worked example.

11 September 2026 · 5 min read

Direct Taxes (Income Tax)

Income Tax Penalties Decoded: 234A, 234B, 234C, 234F and 270A

Income tax interest and penalties explained: sections 234A, 234B, 234C, 234F, 270A and 271B with rates, triggers, a worked example and ways to reduce...

8 September 2026 · 5 min read