Latest from Tax & Salary

TDS on Rent: When Tenants Must Deduct Tax on Rental Payments

A transactional guide to TDS on rent for Indian tenants covering all three TDS regimes: Section 194-I for businesses (10% on land/building, threshold raised to ₹50,000/month by Finance Act 2025), Section 194-IB for individual tenants (2% rate since October 2024, single Form 26QC filing), and Section 195 for NRI landlords (30% plus cess, no threshold). Includes step-by-step Form 26QC filing instructions, the PAN-less landlord trap (20% TDS), the HRA-exemption invalidation risk, and the new Sectio

Restricted Stock Units (RSU) Tax in India: Two Tax Events Decoded

A detailed look at RSU taxation in India covering both tax events — perquisite at vesting (slab rate) and capital gains at sale (12.5% LTCG or higher STCG). Three computed scenarios show how Indian-listed and US-listed RSUs differ in tax treatment, holding period requirements, and disclosure obligations. Special attention to the Schedule FA disclosure requirement for foreign RSUs, the ₹10 lakh per year penalty under the Black Money Act, and the 2026 amnesty scheme for non-disclosure defaulters.

Section 80E Education Loan: Unlimited Deduction with One Catch

A detailed look at Section 80E — the unlimited education loan interest deduction that delivers some of the largest individual tax savings in the Indian tax code. Covers what qualifies, the 8-year cap that catches most people off-guard, the interest-only restriction, old-regime-only limitation, and three computed scenarios (engineering, MBA, foreign study) showing lifetime savings of ₹1.8 lakh to ₹16 lakh. Includes the planning insight that shorter loan tenures (within the 8-year window) capture

Salary Restructuring for Tax Savings: A CA's Practical Playbook

A practical CA playbook for restructuring your salary to minimise tax in FY 2026-27 — component-by-component breakdown, the basic vs special allowance trade-off, income-level scenarios from junior to senior, and the major FY 2026-27 update: meal voucher exemption raised four-fold to ₹1,05,600 and now available in the new tax regime alongside employer NPS contribution.

Section 54 Property Reinvestment: How to Save Tax on a House Sale

A practical guide to eliminating capital gains tax on a property sale through reinvestment — how Sections 54, 54F, and 54EC differ, what you must reinvest under each, the time limits, the Capital Gains Account Scheme for parking funds during construction, the ₹10 crore cap, and the common pitfalls that reverse the exemption.

LTCG vs STCG: How Holding Period Determines Your Tax Bill

A clear guide to how holding period determines whether your capital gain is taxed as short-term (STCG) or long-term (LTCG) — the 12-month threshold for listed equity, 24 months for property and gold, and the concrete rupee impact of crossing the line. Includes worked examples showing how waiting two extra months can save ₹94,000 on equity or ₹5.46 lakh on property, plus the debt-fund and crypto exceptions that ignore holding period entirely.