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Income Tax > Income Tax Act 1961

Blogs under category: Income Tax Act 1961

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Demystifying Section 43B of the Income Tax Act, 1961

Rahul

1. What is Section 43B and Why Does It Matter? Under standard business accounting, companies follow the accrual basis—recording expenses as soon as an invoice is received, even if the bill remains u ........ View More

01/10/2026

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Presumptive Taxation under the Income-tax Act, 1961

Geetika Rathore

Introduction The Income-tax Act, 1961 provides a simplified method of taxation known as the Presumptive Taxation Scheme. It is designed to reduce the compliance burden on small businesses and speci ........ View More

28/07/2026

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