TDS Rate Chart for FY 2024-25 (AY 2025-26) & FY 2025-26 (AY 2026-27) By CA Mohan Patel TDS Rates & Threshold Limits for Domestic Payments Section Nature of Payment Existing… Read More »TDS Rate Chart for FY 2024-25 (AY 2025-26) & FY 2025-26 (AY 2026-27)
Assessment of Charitable and Religious Trusts in India . Introduction to Charitable and Religious Trusts What are Charitable and Religious Trusts? These are organizations formed for non-profit purposes such… Read More »Assessment of Charitable and Religious Trusts in India – A Simple Guide. By CA Mohan Patel
A comparative analysis of the Income Tax Bill 2025 and the Income Tax Act 1961: 1. Concept of ‘Tax Year’ vs. ‘Previous Year’ Income Tax Act, 1961 The Income Tax… Read More »A comparative analysis of the Income Tax Bill 2025 and the Income Tax Act 1961. By CA Mohan Patel
MACROECONOMIC HIGHLIGHTS Fiscal deficit target: 4.4% of GDP (down from 4.8% in the previous year). Focus areas: Agriculture – Support for farmers & rural economy. MSMEs – Increased classification limits… Read More »BUDGET 2025-26 DETAILED ANALYSIS By CA Mohan Patel
By CA Mohan Patel Union Budget 2025-26: Comprehensive Analysis of Real Estate Sector Amendments, Impacts, and Benefits The Union Budget 2025-26 introduces key reforms to stimulate growth in the… Read More »Union Budget 2025-26: Real Estate Sector Amendments, Impacts, and Benefits
By CA Mohan Patel The Union Budget 2025-26 introduces key initiatives to strengthen the Micro, Small, and Medium Enterprises (MSMEs) sector, recognizing its significant role in driving economic growth, job… Read More »Analysis of MSME Amendments, Impacts, and Sector-Specific Benefits (Union Budget 2025-26)
By CA Mohan Patel Justifying 12A Registration When Donations Primarily Cover Administrative & Maintenance Expenses : Securing 12A registration for tax exemption can be challenging when a significant… Read More »Section 12A Registration guide, When Donations Primarily Cover Administrative & Maintenance Expenses
By CA Mohan Patel The Union Budget 2025-26 has introduced significant amendments affecting charitable trusts, NGOs, and other institutions under the Income Tax Act, 1961. These changes streamline compliance, extend… Read More »Section 12A Registration Renewal for Trusts, NGOs, and Charitable Institutions (Updated for Budget 2025-26)
The Union Budget 2025-26 Highlights By CA Mohan Patel The Union Budget 2025-26 presented by Finance Minister Nirmala Sitharaman, introduces comprehensive reforms in direct and indirect taxation, along with various… Read More »The Union Budget 2025-26 Highlights