Income Tax Tutorials

Plain-language guides to income tax for Indian businesses and professionals — ITR filing, TDS, advance tax, presumptive taxation, deductions, and depreciation.

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All Income Tax Tutorials

ITR Filing for Small Businesses

Which ITR form (ITR-3 vs ITR-4), what to declare, computing business income, and step-by-step online filing.

Beginner11 min read

Section 44AD Presumptive Taxation

Who qualifies, 6% vs 8% rates, ₹3 cr digital threshold, the 5-year lock-in, and when NOT to opt in.

Intermediate12 min read

TDS for Business Payments

Sections 192, 194A, 194C, 194H, 194I, 194J — rates, thresholds, deposit dates, and avoiding 30% disallowance.

Intermediate13 min read

Advance Tax — Quarterly Schedule

15 Jun / 15 Sep / 15 Dec / 15 Mar instalments, calculation, worked example, Sec 234B & 234C interest.

Intermediate11 min read

Allowable Business Deductions

15 common deductions, ₹10,000 cash rule, TDS-not-deducted disallowance, and what NOT to claim.

Intermediate12 min read

Depreciation Under Income Tax

WDV method, Block of Assets, rates, 180-day half-rate rule, additional 20% depreciation for manufacturers.

Advanced12 min read

Income Tax Tutorials

All Income Tax Tutorials

ITR Filing for Small Businesses

Section 44AD Presumptive Taxation

TDS for Business Payments

Advance Tax — Quarterly Schedule

Allowable Business Deductions

Depreciation Under Income Tax

Other Tutorial Categories

GST

Accounting Basics

Software How-To

Stay ITR-ready every month, not just in July